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Full-Text Articles in International Law
Negotiating Bilateral Tax Treaties: Should Tax Treaties Involving Low-Income Countries Contain A Sunset Clause?, Okanga Ogbu Okanga
Negotiating Bilateral Tax Treaties: Should Tax Treaties Involving Low-Income Countries Contain A Sunset Clause?, Okanga Ogbu Okanga
Reports & Public Policy Documents
This policy brief reflects on an underexplored proposition: that bilateral tax treaties – particularly treaties involving (middle- and) low-income countries – should contain an expiration or sunset clause. The brief examines some reasons why it may be sensible for a low-income country to make its bilateral tax treaty expirable, from its onset. It also highlights a few reasons why such a policy may not be advisable – or tenable. The brief concludes by exploring the design of a model sunset clause for inclusion in the UN Model Tax Convention.
Study On The Implementation And Effect In Member States' Laws Of Directive 2001/29/Ec On The Harmonisation Of Certain Aspects Of Copyright And Related Rights In The Information Society: Final Report, Lucie Guibault, Guido Westkamp, Thomas Rieber-Mohn
Study On The Implementation And Effect In Member States' Laws Of Directive 2001/29/Ec On The Harmonisation Of Certain Aspects Of Copyright And Related Rights In The Information Society: Final Report, Lucie Guibault, Guido Westkamp, Thomas Rieber-Mohn
Reports & Public Policy Documents
This study, commissioned by the European Commission, examines the application of Directive 2001/29/EC in the light of the development of the digital market. Its purpose is to consider how Member States have implemented the Directive into national law and to assist the Commission in evaluating whether the Directive, as currently formulated, remains the appropriate response to the continuing challenges faced by the stakeholders concerned, such as rights holders, commercial users, consumers, educational and scientific users. As set out in specifications of the study set out by the Commission, its aim is 'to assess the role that the Directive has played …