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This article aims to analyse the multilateral action and instruments that have been and are being developed by the Organization for Economic Cooperation and Development (“OECD”) to enhance transparency and exchange of information and the Base Erosion Profit Shifting (“BEPS”) Project in...
Persistent link: https://www.econbiz.de/10012937661
In this report, the second in a series of reports on EU state aid, Mason evaluates the claims Treasury' made in its White Paper that recovery in the recent tax ruling cases would violate taxpayers' legitimate expectations that those rulings did not constitute state aid
Persistent link: https://www.econbiz.de/10012961994
On September 9, 2008, the European Court of Justice dismissed the appeals by two Italian companies – FIAMM Spa and Giorgio Fedon & Figli Spa – seeking compensation for damages suffered as a consequence of the US increased custom duties authorised by the WTO Dispute Settlement Body (DSB) in...
Persistent link: https://www.econbiz.de/10014046067
This paper examines the role played by International Labour Standards (ILS) of the International Labour Organisation (ILO) and the pronouncements of the ILO supervisory bodies in the development of the European Court of Human Rights (ECtHR)’s jurisprudence by focussing on the ECtHR’s case...
Persistent link: https://www.econbiz.de/10014109719
Law and governance need to be justified vis-à-vis citizens in order to be accepted as legitimate and supported by civil society. This contribution argues that the legal and judicial methodologies of multilevel governance for international public goods need to be changed in order to protect...
Persistent link: https://www.econbiz.de/10013083866
Taking into account the authoritative nature of decisions of the ECHR, the latter could become an additional instrument in the argumentation toolkit for both, the investors and the host states. As it can be observed from the emergence of scholarly discussions on the topic, principles of the ECHR...
Persistent link: https://www.econbiz.de/10013088950
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The protection of a "system of undistorted competition" within the internal market is one of the core elements of EU law that institutionalizes economic integration. The addressees of the prohibitions regarding restraints of competition such as Articles 101 and 102 TFEU are "undertakings". Hence...
Persistent link: https://www.econbiz.de/10011559279
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