Digitalization, IPRs and tax innovation
TL;DR: The emerging globalization policies are underlining the key importance of international and supranational regulations and standards as mentioned in this paper, and digitalization has reframed the free circulation of intangible a...
Abstract: The emerging globalization policies are underlining the key importance of international and supranational regulations and standards. Digitalization has reframed the free circulation of intangible a...
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01 Jan 2020
TL;DR: The impact of DIGITALISATON on TAX REVENUE in the FOURTH INDUSTRIAL REVOLUTION: A SystemATISED REVIEW is described in this article.
Abstract: THE IMPACT OF DIGITALISATON ON TAX REVENUE IN THE FOURTH INDUSTRIAL REVOLUTION: A SYSTEMATISED REVIEW
5 citations
Cites background from "Digitalization, IPRs and tax innova..."
...Hence, tax revenue collectors must adopt a different tax approach in order to cater for such changes (Portolese & Folloni, 2018:432)....
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TL;DR: In this article , the Numerus Clausus Principle is adhered to in IP Rights (IPRs) Law determining whether judges have the discretion to explain the rights that have not been legislated in a case.
Abstract: Abstract Whether the Numerus Clausus Principle is adhered to in IP Rights (IPRs) Law determines whether judges have the discretion to explain the rights that have not been legislated in a case. Legal interest is the superordinate concept of right, and “other rights and interests prescribed by law” in Article(Art) 126 of the Civil Code of the PRC refer to different types of legal interests. The legal interests that judges give relief by exerting their discretion in a case are the “interest” in Art 126 of the Civil Code, which has not risen to legal rights. Those flexible expressions conflicting with the Numerus Clausus Principle in the separate IPRs laws should be revised in the future. The Numerus Clausus Principle also requires judges to apply open concepts carefully when judging and reasoning, and protecting legal interests discriminatively.
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Book•
07 Sep 1995
TL;DR: In this paper, the authors discuss the relationship between EC Law and National Law: Supremacy, proportionality, legitimate expectation, non-discrimination, and transparency, as well as the nature of EC Law: Direct and Indirect Effect.
Abstract: 1: The Development of European Integration. 2: The Institutions of the Community. 3: Community Legislation and Policy-Making. 4: The Nature of EC Law: Direct and Indirect Effect. 5: The Application of EC Law: Remedies in National Courts. 6: The Relationship Between EC Law and National Law: Supremacy. 7: General Principles I: Fundamental Rights. 8: General Principles of Community Law II: Proportionality, Legitimate Expectations, Non-Discrimination, and Transparency. 9: Enforcement Actions Against Member States. 10: Preliminary Rulings and the Building of a European Judicial System. 11: Review of Legality. 12: Damages Actions and Money Claims. 13: Free Movement of Goods: Duties, Charges, and Taxes. 14: Free Movement of Goods: Quantitative Restrictions. 15: Free Movement of Capital and European Monetary Union. 16: Free Movement of Workers and Beyond. 17: Freedom of Establishment and to Provide Services. 18: The Public-Policy, Security, and Health Derogations: Directive 64/221. 19: Equal Treatment of Women and Men. 20: Competition Law: Article 81. 21: Competition Law: Article 82. 22: Competition Law: Mergers. 23: Competition: Enforcement and Procedure. 24: Intellectual Property. 25: The State and the Common Market. 26: Completion of the Single Market
472 citations
Book•
14 Nov 2016
TL;DR: Baldwin this article objavio knjigu od tristotinjak stranica u kojoj sadašnje strukturne promjene u svjetskom gospodarstvu stavlja u kontekst dugoročnih društvenih promjena.
Abstract: Richard Baldwin, profesor na Institutu za međunarodne i razvojne studije u Ženevi te spiritus movens i glavni urednik portala VoxEU, nedavno je objavio knjigu od tristotinjak stranica u kojoj sadašnje strukturne promjene u svjetskom gospodarstvu stavlja u kontekst dugoročnih društvenih promjena. Osnovna je ideja knjige da autor prati globalizaciju kroz povijest i pokazuje kako je sadašnja globalizacija, koju naziva “novom globalizacijom”, drugačija od prethodnih te najavljuje prelazak iz velike divergencije u veliku konvergenciju. Za njega “nova globalizacija nije globalizacija naših očeva, ona je stvarno nešto posve drugo” (str. 79).
290 citations
01 Jan 2011
TL;DR: In this paper, the authors discuss the relationship between EC Law and National Law: Supremacy, proportionality, legitimate expectation, non-discrimination, and transparency, as well as the nature of EC Law: Direct and Indirect Effect.
Abstract: 1: The Development of European Integration. 2: The Institutions of the Community. 3: Community Legislation and Policy-Making. 4: The Nature of EC Law: Direct and Indirect Effect. 5: The Application of EC Law: Remedies in National Courts. 6: The Relationship Between EC Law and National Law: Supremacy. 7: General Principles I: Fundamental Rights. 8: General Principles of Community Law II: Proportionality, Legitimate Expectations, Non-Discrimination, and Transparency. 9: Enforcement Actions Against Member States. 10: Preliminary Rulings and the Building of a European Judicial System. 11: Review of Legality. 12: Damages Actions and Money Claims. 13: Free Movement of Goods: Duties, Charges, and Taxes. 14: Free Movement of Goods: Quantitative Restrictions. 15: Free Movement of Capital and European Monetary Union. 16: Free Movement of Workers and Beyond. 17: Freedom of Establishment and to Provide Services. 18: The Public-Policy, Security, and Health Derogations: Directive 64/221. 19: Equal Treatment of Women and Men. 20: Competition Law: Article 81. 21: Competition Law: Article 82. 22: Competition Law: Mergers. 23: Competition: Enforcement and Procedure. 24: Intellectual Property. 25: The State and the Common Market. 26: Completion of the Single Market
173 citations
TL;DR: In this paper, the authors discuss the concept of Intellectual Property and the need for its protection and regulation and present evidence on the wide variations in IPRs across countries and discuss how TRIPS will affect these differences.
Abstract: The International Regulation of Intellectual Property. — The WTO Agreement on Trade-Related Intellectual Property Rights (TRIPS) will usher in a markedly stronger global system of defining and protecting intellectual property rights (IPRs). This paper first discusses the concept of intellectual property and the need for its protection and regulation. It presents evidence on the wide variations in IPRs across countries and discusses how TRIPS will affect these differences. Theoretical predictions about how this stronger system will influence global trade, investment, and technology innovation and diffusion are ambiguous, but limited empirical evidence suggests a modest positive effect overall. However, the distribution of costs and benefits will vary.
169 citations
"Digitalization, IPRs and tax innova..." refers background in this paper
...Traditionally, the protection of human rights has had a territorially-based nature, and its existence is protected by national legal orders (Maskus, 1997, p. 1)....
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...Maskus (1997), when analyzing the interaction potential between international trade, investments and technologies with the protection of intellectual property, confirms the idea that the regulation of these rights at national and international level is inefficient considering it as “inherently…...
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Book•
01 Jan 1988
TL;DR: Tax Treaty System The International Tax System at the Crossroads International Tax Avoidance The Dilemma of Deferral Tax Havens and International Finance Anti-Haven Measures The Transfer Price Problem The Worldwide Unitary Taxation Controversy The Internationalization of Tax Administration Global Business and International Fiscal Law Bibliography Index as mentioned in this paper
Abstract: History of Principles The Tax Treaty System The International Tax System at the Crossroads International Tax Avoidance The Dilemma of Deferral Tax Havens and International Finance Anti-Haven Measures The Transfer Price Problem The Worldwide Unitary Taxation Controversy The Internationalization of Tax Administration Global Business and International Fiscal Law Bibliography Index
119 citations