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- BRILL 2007; US$ 169.00
The insolvency of sovereign debtors is a virtually timeless phenomenon and yet the existing international financial architecture does not provide any legal framework to deal with this issue. Following an overview of the main proposals as to how to bridge this gap, this study analyses the extent to which public international law can be used as a source... more...
- Organisation for Economic Co-operation and Development 2009; US$ 81.00
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provides guidance on the application of the "arm's length principle" for valuation for tax purposes of cross-border transactions between associated enterprises. In a global economy where multinational enterprises (MNEs) play a prominent role, governments... more...
- Cambridge University Press 2009; US$ 36.00 US$ 29.52
This critical analysis of contractual escape and punishment in the WTO proposes a politically realistic and systemically viable reform agenda. more...
- Organisation for Economic Co-operation and Development 2002; US$ 70.00
The OECD has actively promoted progressive liberalisation of current and capital account operations among its members for over 40 years. Since 1961, OECD countries have engaged in the opening of capital accounts, guided by the provisions and implementation procedures embodied in a unique multilateral instrument: the Code of Liberalisation of Capital... more...
- Organisation for Economic Co-operation and Development 2000; US$ 42.00
The taxation of professional services and other activities of an independent character under Article 14 of the OECD Model Tax Convention is problematic. For example, what activities and entities fall within Article 14 as opposed to the business profits Article (Article 7)? Is the distinction between those activities and entities satisfactory and easy... more...
- Organisation for Economic Co-operation and Development 2000; US$ 72.00
This publication is the condensed version of the OECD Model Tax Convention on Income and on Capital, which is produced in a loose-leaf format to accommodate yearly updates. This fourth edition contains the full text of the Model Tax Convention as it read on 29 April 2000, but without the historical notes, the detailed list of tax conventions between... more...
- Edward Elgar Publishing 2010; US$ 40.00
Analyzes how the WTO's restrictions on the use of trade measures for social goals affects the development of the law of the international community. This book examines international law on the use of trade measures to promote non-trade values including human health, environmental protection, and cultural diversity. more...