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Governmental Expense, Tax Revenue and Total Tax Rate Effects on GDP in Global Economic Crisis: An Econometric Cross Sectional Approach  [PDF]
Cristian Mihai Dragos
International Journal of Academic Research in Business and Social Sciences , 2013,
Abstract: The global economic crisis started in 2008 affected almost all the countries in the world and almost all activity sectors. Numerous studies have attempted to explain the appearance and the development of this unanticipated phenomenon. Our study researches the effect of amplification/reduction of the crisis considering the level of governmental expenses, tax revenue and total tax rate. The sample includes 114 countries from all the continents. The results show significant effects of the explanatory variables, both at the starting of a crisis and in the next years. Though, the values of R2 are relatively low, which confirms once more that the phenomenon is very complex and must be treated all over.
The Fiscal Governance Treaty - the Recent Act in the European Play
Risk in Contemporary Economy , 2012,
Abstract: The new paradigm that affects the current doctrine is particularly focused on building a strong community and it is also motivated by the intention of saving the Lisbon Treaty with its establishing the European Constitution. In the series of the numerous leading up steps required to achieve this goal, approaches the studies on the concept of sovereignty are necessary for clarification, given that in this way only the Union can be setup as a person - on the one hand, and - on the other hand, this is the basis of ensuring coherence between European political order and sovereignty / autonomy of national institutions. Bitter experiences of radical nationalism which culminated in the disasters of the Second World War led to the conceptual reconfiguration of the sovereignty, gradually replaced with a new expression, the super nationalism. Moreover, in order to hindering the possible future recurrence and the temptation to concentrate all the available powers at certain national governments’ disposal only, a comprehensive course of division of sovereignty was designed, as an optimal strategic alternative in ensuring the durability and sustainability of the European federalist model. In terms of economic integration and trade globalization, the taxation of a state has a rapid impact on another state, so that the rapprochement of the global tax policy, as well as the need to harmonize tax systems across countries are increasingly spoken about. Although that these measures can upset all tax systems deeply changing the approaches regarding both fiscal and political states’ sovereignty, in the current situation, such an unforeseen development is inherent. Therefore, each step meant to approach the full integration of the community raises special efforts for consensus actions and strongly motivated as well, by a very special interest at the highest level of the macroeconomic and political decision.
Toward a treaty on safety and cost-effectiveness of pharmaceuticals and medical devices: enhancing an endangered global public good
Thomas Faunce
Globalization and Health , 2006, DOI: 10.1186/1744-8603-2-5
Abstract: ? Most States now have an increasing policy interest in this area, though institutional arrangements, particularly in the area of cost-effectiveness analysis of medical devices, are not uniformly advanced and are fragile in the face of opposing multinational industry pressure to recoup investment and maintain profit margins.? This paper examines the possibility, in this context, of States commencing negotiations toward bilateral trade agreement provisions, and ultimately perhaps a multilateral Treaty, on safety, efficacy and cost-effectiveness analysis of pharmaceuticals and medical devices. Such obligations may robustly facilitate a conceptually interlinked, but endangered, global public good, without compromising the capacity of intellectual property laws to facilitate local product innovations.The global market for "innovative" pharmaceuticals and medical devices has become one of the most significant sectors for government healthcare spending, particularly as higher corporate rents are leveraged from elevated intellectual property standards[1]. Its influence on public policy is set to expand exponentially, as the products involved are innovatively re-shaped by nano and gene technology and priced accordingly[2]. Aging populations and normal profit-seeking behaviour by multinational corporate manufacturers and private insurers, in a regulatory environment with diminished government controls, are also likely to be major factors[3]."Medicines" may be divided into subcategories depending on whether they are available to the public by physician prescription or over-the-counter pharmacy sales, have synthetic or biologic components, are patented or generic, or are complementary (outside the traditional medical evidence base) in nature[4]. The term "medical device" has been defined in various terms by regulatory agencies, but generally refers to any instrument, apparatus, appliance, or related article that is intended for use in the diagnosis, prevention, monitoring, tre
Withholding Tax of Financial Capital Income in a Global Economy  [cached]
Rui Zhang
International Journal of Business and Management , 2009,
Abstract: In a world of globally integrated financial markets and high capital mobility, how to collect effective taxation of cross-border income has become problematic under international tax practices. A feasible method to solve the puzzle is to collect withholding taxes at source. This paper compares Chinese withholding taxation with other countries in the world from the aspects of tax base, taxpayers and tax rates. With such comparison analysis, it provides some helpful suggestions to improve Chinese withholding tax system.
The Reservation to Treaty  [cached]
Jana Maftei,Vasilica Negru?,Varvara Licu?a Coman
EIRP Proceedings , 2012,
Abstract: In this paper we aimed at analyzing the reservation to the treaty, a theme involving issuesrelated to one of the most important areas of public international law, namely the Law of Treaties. Thereservation to the treaty is regarded as one of the most controversial issues in the international law, whichhas generated intense discussions and debates and it has been analyzed both by the doctrine and by theinternational states and organizations. We aim at interpreting and explaining the content of the articles ofthe 1969 Vienna Convention on the Law of Treaties on the reservation to the Treaty in order to establishthe meaning and scope thereof, and at identifying the relationship between the reservation to the treatyand the states’ sovereignty. We do not believe that our analysis is exhaustive regarding the reservation tothe Treaty, but we have highlighted the importance of this institution relative to the conduct of relationsbetween states respecting the principles of international law.
Comparative Analysis of the Using of Tax Regulation in the Global Market’s Competitive Relations Компаративный анализ использования налогового регулирования в системе конкурентных отношений на мировом рынке  [PDF]
Polivantsev Andrey S.
Business Inform , 2013,
Abstract: The paper examines the main theoretical and methodological approaches to the studies of the effect of external factors on the formation of tax policy in Ukraine. It was identified that the problem of harmonization of taxes on consumption which in most countries account for more than half of budget revenues have ultra-low form of diversification. In general, the integration processes in the tax system have proven the need for an objective and effective as they can to ensure the economic growth and well-being of citizens. В статье рассматриваются основные теоретико-методические подходы к исследований влияния внешних факторов на формирование налоговой политики в Украине. Идентифицировано, что проблема гармонизации налогов на потребление, которые в большинстве стран составляют более половины доходов бюджетов, имеют сверхнизкую форму диверсификации. В целом интеграционные процессы в системе налогообложения доказали свою объективную необходимость и эффективность, поскольку способны обеспечить экономический рост и благосостояние граждан.
The mutual agreement procedure and arbitration of double taxation disputes  [cached]
Ilias Bantekas
ACDI : Anuario Colombiano de Derecho Internacional , 2008,
Abstract: It is in the interest of most states to eliminate double taxation (i.e. the payment of the same tax in two jurisdictions) oftransnational commercial enterprises. Because such disputes involve, on the one hand, the state imposition of taxes, a right universally asserted by all states, and private entities on the other, taxation disputes between such parties are not, on their face, easily susceptible to arbitration. This article analyzes two disputesettlement procedures-the OECD First Model Tax Convention and a similar EU Convention-with the exclusive focus on disputes relatingto the imposition of double taxation. It will look at the ways in which state roles may vary under these procedures from assisting inthe negotiation process to taking a part similar to, but with important differences from, diplomatic protection on behalf of an affected enterprise. The article will examine the situations under which the settlement procedure is required and/or available, how the procedures are triggered, the obligations and parts played bythe parties, the means by which the disputes are resolved (from negotiations to tribunals) and the limitations of the procedures. Are they “taxpayer friendly”? As a result the reader may draw comparisons between the two procedures. Finally, the article will look at the proposed OECD Arbitration Clause which is intended to be incorporated into Article 25 of the OECD Model Tax Convention as well as how thesemechanisms relate and/or conflict with bilateral tax treaties and theGATS.
Indus Water Treaty Vis-à-vis International Transboundary Water Management Principles  [PDF]
Raja Nazakat,Rafiq Ahamad
Golden Research Thoughts , 2012, DOI: 10.9780/22315063
Abstract: The aim of this paper is to examine the relevance of Indus basin treaty with internationally recognized transboundary water resources management principles. The Indus basin treaty known as the Indus Water Treaty (IWT) was signed between India and Pakistan in 1960. The IWT incorporates various international transboundary water resources management principles, e.g. the principle of equitable and reasonable utilization, an obligation not to cause significant harm, principles of cooperation, data exchange, notification, consultation and the peaceful settlement of disputes. The analysis of Indus water treaty with internationally recognized principles reveals that these internationally recognized principles have provided the common ground and guidelines for IWT arbitration. Meanwhile its principles have provided guidelines for various water management principles. As for as implementation of IWT is concerned, India and Pakistan have happily accepted it and able to curb water dispute.
The Lisbon Treaty and the principle of subsidiarity  [PDF]
La?evac Ivona,?ukanovi? Dragan
Zbornik Matice Srpske za Drustvene Nauke , 2011, DOI: 10.2298/zmsdn1135069l
Abstract: In this article authors focus their attention to one of the key principles of the European Union - the principle of subsidiarity. In introduction they refer to the European Union as a sui generis entity not just speaking in terms of its organizational structure but also in terms of distribution of power within it. In this line they consider the principle of subsidiarity. In the second part of the paper, authors focus their attention to arrangements provided by the Maastricht Treaty - which introduced the principle of subsidiarity, the Amsterdam Treaty, the Draft on the Constitution for Europe and, at last but not at least, to the Lisbon Treaty. Having on mind significant changes introduced by the Lisbon Treaty regarding the principle of subsidiarity, this treaty has a special place.
Anatomy of the Internet Peering Disputes  [PDF]
Siddharth Bafna,Avichal Pandey,Kshitiz Verma
Computer Science , 2014,
Abstract: Internet peering disputes have had an impact on the Internet AS-graph. As a result, the customers of the ASes often suffer because they cannot reach to the all of the Internet. There is a lack of study of the disputes that have taken place so far, even though each dispute is individually well understood. In this paper, we collect data on 26 disputes from from various resources, categorise them in a systemic manner to understand them from geographical and temporal point of views. There are some ASes that are more involved in disputes than others. In the end, we conclude we need to collect more data as it would be more interesting to have data on the Internet peering disputes around the world.
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