Interpretation Of Double Tax Avoidance Agreements

Throughout this course thus far we have generically discussed the various models of mediation(in particular facilitative),skills and tasks needed by a mediator to conduct a successful mediation. The facilitative approach we have been studying, via theory and in-class exercises has afford us some great insight into mediating into a variety of domestic conflicts from family to business disputes.However,there is a whole other subfield in mediation ,which we have not discussed and that is international mediation. International mediation also has a variety of forms. Cases for mediation can range from a conflict between two states, an ethnic conflict that, has bought violence within a particular state, or perhaps a business dispute between

In the international community, a country’s domestic policies may often interfere with that of the community’s wishes. Throughout the Cold War, there was often tension between a country’s autonomy and the wishes of a particular sphere of influence or international body. Despite the great assistance in the attainment of human rights and attempts at peace, often greater conflict occurred due to this interference in each country’s domestic policies rather than serving their original purpose. Although international influence and control promotes singular agreements and policies, countries should be allowed to remain completely autonomous within their domestic policies in order to maintain peace, encourage diverse policy, and allow for independence internationally.

Even the contracts are expressly agreed to by the parties, those terms need to be inter-preted and the court must ascertain the terms and meaning of the parties to the con-tract. According to the UCC, the court would look to the relevant course of perfor-mance, course of dealing and usage of trade to determine the meaning of the words of agreement.

Taking this into consideration, dealing with external activities of a state, international law has extensive latitude. In Article 38 (1) of the Statue of the International Court of Justice, the following sources of international law are acknowledged: (a) international conventions, whether general or particular, establishing rules expressly recognized by the contesting States; (b) international custom, as evidence of a general practice accepted as law; (c) the general principles of law recognized by civilized nations; (d) ... judicial decisions and the teachings of the most highly qualified publicists of the various nations, subsidiary means for the determination of rules of law (36). Sources having a technical meaning related to the law making process and must not be confused with information sources, research sources or bibliographies on international law (35). Rules expressed and recognized by consenting states are referred to as treaties and/or conventions. Treaties are codified agreements established by consenting states as means of resolving a dispute or to recognize mutual interests. Since treaties are codified, they are favored over customary law; therefore, becoming a vital part of building a more stable foundation for international law. States are required to meet their international obligations as well as formulate efforts to

However, the introduction of such a law becomes increasingly difficult when the companies being questioned are some of the largest and wealthiest in the world. In order to truly understand the stature of these companies, one would need to look into some of the statistics regarding them. Remarkably, according to Al Jazeera America “the largest 500 U.S. companies would owe an estimated $620 billion in U.S. taxes” if they had to declare all their overseas stockpiles, of around $2.1 trillion (“Al Jazeera America”). In addition, it found that “three-quarters of the 500 biggest companies utilize tax havens”. The top three offenders included Apple, General Electric and Microsoft. In many cases according to the report, the money is not being utilized to improve foreign economies. By this they mean to say that, U.S. businesses were not using their overseas profit to build factories and employ individuals. Instead, the overseas profit was a result of accounting tricks purposely implemented to benefit the business alone. To put all of this in perspective, the United States is losing billions of dollars to foreign economies. These taxes are being introduced into countries such as Ireland and Luxembourg. In other words the money that should be invested in the United States of America on public services, is being

Considering that Hwat Nau has direct jurisdiction in this case, the United States can request an agreement with Hwat Nau taking into consideration the Status of Forces Agreement

Applying Concepts of Chapter 3 to any global dispute. What are the many unresolved issues?

There are several reasons why international law is not the most effective way to achieve

In the pursuit of positive peace for the global community, certain mechanisms are necessary in order to better protect human rights and resolve interstate conflicts. Prior to the events of World War II, a cogent set of laws defining those human rights, much less violations therein were never heard at an international scale. The International Criminal Court has the role as both appellate for justice and voice for peace in the international community but has not yet resolve the contradictory ends of both roles. That contradictory end is that many countries proclaim the necessity of the International Criminal Court as an advocate for conflict resolution and peace advocacy while being resist or outright antagonistic towards the court when their own state has committed those same crimes. To the ends of defending basic universal rights, the International Criminal Court (hereafter ICC) serves that capacity when state level systems cannot or will not act accordingly.

IGOs are voluntary associations of sovereign states established to pursue many objectives for which states want to cooperate through sort of formal structure and to which states are unable to realize by themselves (Miller, 1994). There are hundreds of IGOs in today's world which are significant in their respective fields. They are created by treaties and negotiations which mainly reflect preferences of stronger states. Especially stronger states create IGOs because they need them to protect their interests. By and large, decisions made by IGOs are the product of negotiations among the governmental representatives assigned to them. In general, it is not idealism, but the need of states which tend them to cooperate with other states in the context of IGOs. Therefore, they are part of the Westphalia state system in which IGOs are instruments of nation-states (Miller, 1994: 67). Regarding to the function and the purpose of IGOs, the influence of state as an actor in international relation still remains strong but in a different way, IGOs replace the original ideas of individual states but to identify states which have the same normative behavior and same ambitions to form a cooperate with each other so as to achieve the same goal. Even said so, powerful states are less constrained by the principle of IGOs than those who are relatively weak (Ataman, 2000: 152-167). This suggests that state is the key element in

1. International conflict among countries is more likely of what we may think. Today there are many different ongoing conflicts. International conflict is a stage of opposition, disagreement or incompatibility between two or more states (Malek). The term "international conflict" referred to conflicts between different nations and conflicts between people and organizations in different nations (Mr. Turetzky lec 11). It also applies to inter-group conflicts within one country when one group is fighting for independence or increased social, political, or economic power. International conflicts can be divided into two branches: private international conflict and public international conflict. A private international conflict is a disagreement

Article 2 emphasizes the rudimentary importance of sovereignty in international law as almost absolute. This belief has been further demonstrated in General Assembly Resolutions. Resolution 2625, accepts the Declaration on Principles of International Law Concerning Friendly Relations and Co-operation among States. Amongst other considerations, it confirms the importance of the Charter and sovereign equality. General Assembly Resolution 3314, defines aggression and calls upon members to refrain from aggression as well as other uses of force that would not be in compliance with the Charter. It also reinforces the Declaration on Principles of International Law Concerning Friendly Relations and Co-operation among States. Declaration 42/22, the approval of the Declaration on the Enhancement of the Effectiveness of the Principle of Refraining from the Threat or Use of Force in International Relations, once again reaffirms the importance of non-intervention, the importance of peaceful relations and the necessity for peaceful means to be used in conflict resolution because a) the risks and concerns associated with conflict and more importantly in this

The actions of multinational corporations (MNCs), which derive from their morally dubious goals, may be completely legitimate within a capitalist society. One of these actions that will be examined in this essay is the use of tax havens, as a way of avoiding higher tax liability. This paper will utilise the case study of Apple’s tax avoidance, in examining the legitimation of a company’s goal of profit maximisation, a goal that is against the moral/social consensus

What are possible impacts of the outcome of if the United States interferes with the dispute.

However, Afghanistan reserved to be bound by that article and stated that in case of disagreement among the state parties of the convention on the interpretation and implementation of the convention, the matter will be referred to the international court of justice only if all of the concerned parties agree with this procedure. So it brought