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The Drafting Process For A Hague Convention On Jurisdiction And Judgments With Special Consideration Of Intellectual Property And E-Commerce, Knut Woestehoff
The Drafting Process For A Hague Convention On Jurisdiction And Judgments With Special Consideration Of Intellectual Property And E-Commerce, Knut Woestehoff
LLM Theses and Essays
This thesis is a study of the drafting process for the Hague Convention on Jurisdiction and Judgments. It will be demonstrated why the original goal of a broad treaty was given up in favor of a draft convention that only applies in international cases to exclusive choice of court agreements concluded in civil and commercial matters in the business-to-business setting. The reader will get an understanding of how the participating nations and interest groups influenced the negotiations and modified the outcome of the discussions. Special consideration was given to the matters of intellectual property and e-commerce, which were nearly completely …
Contracts And Electronic Agents, Sabrina Kis
Contracts And Electronic Agents, Sabrina Kis
LLM Theses and Essays
The purpose of this thesis is to analyze the formation of contracts concluded by electronic agents both in the European Union and the United States. Technology is in constant evolution and the possibilities offered by electronic agents today are far from the ones that could be developed tomorrow. Thus, law faces a permanent challenge to adapt itself to these changes. This paper aims to show that the existing principles do not provide an appropriate legal frame for this new type of contract. In addition, since legislatures have attempted to regulate this new way of doing business, this thesis analyzes the …
The Main Characteristics Of State's Jurisdiction To Tax In International Dimension, Alfred Nizamiev
The Main Characteristics Of State's Jurisdiction To Tax In International Dimension, Alfred Nizamiev
LLM Theses and Essays
This thesis analyzes the general characteristics of a state’s fiscal jurisdiction and how they influence the process of interaction with other national tax jurisdictions. The paper figures out essential internal substance of fiscal jurisdiction and its reflection on the necessity of interstate fiscal cooperation. After considering this substance the thesis goes on to explore the limits beyond which national jurisdictions cannot go in collection of taxes. Absence of common bases of these limits leads to conflicts between national jurisdictions and calls for close international fiscal cooperation. The thesis argues that the process of cooperation becomes more evident. In summary the …
Current Problems Of International Taxation Of Electronic Commerce, Nuran G. Kerimov
Current Problems Of International Taxation Of Electronic Commerce, Nuran G. Kerimov
LLM Theses and Essays
This thesis discusses the main problems that face tax authorities of many countries in the process of taxation of electronic commerce. It analyzes examples of problems posed by the growth of e-commerce in the context international direct and indirect taxation. Current international policy issues are the subject of discussion of the thesis. The thesis also analyzes some of the proposals regarding taxation of electronic commerce.
Evolution Of The Arm's Length Standard In The Us Transfer Pricing Legislation And Russian Arm's Length Perspective, Andrei A. Shutov
Evolution Of The Arm's Length Standard In The Us Transfer Pricing Legislation And Russian Arm's Length Perspective, Andrei A. Shutov
LLM Theses and Essays
This thesis analyzes the evolution of the arm's length standard (ALS) as the key element of the transfer pricing control system in the US. This thesis also addresses some issues on creation of transfer pricing legislation in the Russian Federation and focuses on three sets of problems. First, it provides the general outline of the legislative history of the ALS as well as the history of the ALS' application in the US, including an overview of landmark cases, which revealed some conceptual problems with respect to the ALS. Secondly, the thesis addresses core problems associated with the ALS, such as …