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A Betrayed Ideal: The Problem Of Enforcement Of Eu Sex Equality Guarantees In The Cee Post-Socialist Legal Systems, Goran Selanec Jan 2012

A Betrayed Ideal: The Problem Of Enforcement Of Eu Sex Equality Guarantees In The Cee Post-Socialist Legal Systems, Goran Selanec

SJD Dissertations

The notion of equality between men and women has, for a long time, played a significant role in the societies of Central and Eastern Europe (CEE). The ideal was particularly important during the period of “real” or “really existing” socialism in CEE. For the CEE socialist regimes, the ideal of equality was an ideological banner that supposedly demonstrated their moral superiority to the “West”. The ideal has gained new importance in recent years, when the CEE post-socialist states had to commit to the protection of the notion of equality between sexes as a condition of their membership in the European ...


Tax Competition And The Case Of Bank Secrecy Rules: New Trends In International Tax Law, Linneu De Albuquerque Mello Jan 2012

Tax Competition And The Case Of Bank Secrecy Rules: New Trends In International Tax Law, Linneu De Albuquerque Mello

SJD Dissertations

The current integration of world markets has led to an increase in the competition for businesses in addition to the competition for passive investments that already existed. In addition, the current financial crisis led countries to search for additional sources of revenue in order to work within their budget constraints. As tax is an area where such competition is more visible, it has also generated an effort – mainly from industrialized countries and international organizations – to curb tax practices deemed harmful to world economy. Bank secrecy rules and lack of transparency are aspects of these "harmful" tax practices. This dissertation will ...