Florin Dumiter, Ștefania Amalia Jimon and Florin Gheorghe Bene
International double taxation represents one of the main problems’ for which taxpayers have to deal within a world fulfilled with globalization, uncertainty, risk, asymmetrical information and moral hazard. In this sense, in this article it is provided a qualitative overview regarding the appearance and evolution of the main double taxation conventions and their legal framework. In this article it is tackled some important issues, namely: the rationale behind the construction and engaging in double taxation conventions; the need for a coherent and just application of those conventions; the historical appearance and evolution of the double taxation conventions, as well as the quid pro quo OECD Model Convention and UN Model Convention. The conclusions of this article highlight the importance and ultimately need for construction of best practices new and complex multilateral tax convention at the UE level in order to diminish the contagious effects of the treaty shopping practices. The case study presented in this article from the Romanian jurisprudence highlights the multi-faced concept of double taxation and the comprehension approach which must be undertaken in order to solve the complex issues of the international taxation via double taxation treaties.
Seyyed Ahmad Mir Khalili, Abbas Kalantari and Fatemeh Rezaei Zarchi
The disguise of truth as one of the main sources of blameworthy in the Qur’an and the customs has been extremely condemned and has cautioned the concealer. In light of the Quranic documentation and the legitimacy of the disguise of reality, it has been acknowledged and acknowledged that instances of household and outside business sectors that reason doubt of merchants and uncertainty in the monetary space have been a wellspring of perplexity by the gatherings to the agreement. In Iran’s law, regardless of the expectation of common risk, including pay and end for hiding reality, no assurance of criminal requirement has been predicted. In this article, alluding to the refrains and portrayals, the standard of wellbeing and the guideline of the supply of products reality in contracts where the purposeful camouflage causes unsalvageable harm, by adjusting the components of wrongdoing, notwithstanding thoughtful risk, for hiding criminal obligation.
The International Monetary Fund (IMF) is one of the post-Second World War international organizations set up to promote good international economic cooperation among states. Unlike international organizations like the United Nations (UN) and the World Trade Organization (which succeeded the General Agreement on Tariff and Trade 1947), decision-making in the IMF is quite peculiar in that it is based on the joint stock company model where the value of shares determine the value of a member’s vote. Thus the principle of sovereign equality of states that underpins the one-member-one-vote system in the UN and WTO is absent in the IMF. This paper discusses the various decisionmaking organs in the IMF and concludes with a discussion on the sovereignty implications of the use of IMF conditionalities in the giving of loans, especially to developing countries.
The ability of foreign investors to sue host states without reliance on diplomatic protection is one of the most important developments in international investment law in the post-World War II era. The rise of investor-state dispute settlement under international regimes like the Convention Establishing the International Centre for the Settlement of Investment Disputes (ICSID Convention) raises some concerns from states regarding loss of sovereignty. However, there are defences available to states when they intervene in their economies for purposes like public utility or the need to safeguard an essential interest. Thus in spite of treaty commitments that bind states to protect the investments of foreign investors within their domains, there are available defences for their intervention in their economies even if such interventions become inimical to the interests of foreign investors and could, prima facie, raise the possibility of infringements of the rights of foreign investors. One of such defences available to states is the principle of necessity. This article explores the principle of necessity in international law and how it operates as a defence for states in investor-state dispute settlement. It also conducts analysis of the Annulment Decision in the CMS v Argentina case to shed light on the principle of necessity.
One of the forms that cybercrime can take at present is illegal access to a computer system. From the very beginning, the world of computers and of the Internet was based on imperfections, defects, and sometimes on poorly understood processes. We might even call this fact “the original sin” of the Internet. In the end, it is not only computer scientists who have come to exploit such defects, but also criminals. In the real world, there are people who break into homes and take away everything they find valuable. In the virtual world, there are individuals who penetrate into computer systems and steal all valuable data.
In the 1920’s, earlier work on polygraph instrumentation and procedure in Europe and the United States came together in Chicago where John Reid and Fred Inbau at the Scientific Crime Laboratory applied extensive field observations in real life criminal cases to create the Comparison Question and semi-objective scoring technique, the factors that allowed polygraph to achieve scientific status.
While Chicago was not the first place the instrumental detection of deception was attempted, it was the place where the contemporary, comparison question technique was first developed and polygraph became a science. This fortuitous development was the result of the unlikely assemblage of a remarkable group of polygraph pioneers and a ready supply of criminal suspects.
It is impossible to pinpoint when people first began noticing the relationship between lying and observable changes in the body. The early Greeks founded the science of physiognomy in which they correlated facial expressions and physical gestures to impute various personality characteristics. The ancient Asians noted the connection between lying and saliva concluding that liars have a difficult time chewing and swallowing rice when being deceptive. Clearly, behavioral detection of deception pre-dates instrumental detection of deception which, it is equally clear, is European in origin. By 1858 Etienne-Jules Marey, the grandfather of cinematography recently feted in Martin Scorsese’s film Hugo, and Claude Bernard, a French physiologist, described how emotions trigger involuntary physiological changes and created a “cardiograph” that recorded blood pressure and pulse changes to stimuli such as nausea and stress (Bunn, 2012). Cesare Lombroso, often credited as the founder of criminology, published the first of five editions of L’uomo delinquente in 1876 in which he postulated that criminals were degenerates or throwbacks to earlier forms of human development. Lombroso later modified his theory of “born criminals” by creating three heretical classes of criminals: habitual, insane and emotional or passionate (Lombroso, 1876).
By 1898, Hans Gross, the Austrian jurist credited with starting the field of criminalistics, rejected the notion of “born criminals” and postulated that each crime was a scientific problem that should be resolved by the best of scientific and technical investigative aides (Gross, 2014). In 1906, Carl Jung used a galvanometer and glove blood pressure apparatus with a word association test and concluded that the responses of suspected criminals and mental perverts were the same ( Jung, 1907).
In order to appreciate the important polygraph contributions that occurred in Chicago, one needs to first consider what was happening at Harvard University and in Berkeley, California at the beginning of the 2oth Century.
The objective of the study was to test how selected respondents (psychologists and police officers) evaluate the diagnostic value of symptoms (cues) of deception listed in literature on the subject. To achieve that, 16 verbal and non-verbal (behavioural) symptoms listed in literature as most typical and most frequently accompanying deceit were ever located by 100 police officers and 101 psychologists (n=201).
Their task was to group the symptoms according to the following categories: “often present”, “rarely present”, and “never present”. Both the groups of respondents claimed that in their work they have to frequently decide whether their interlocutors tell the truth or lie, and are convinced that they are capable of accurate detection of deception through their assessment of verbal and non-verbal (behavioural) symptoms accompanying lie. The latter belief is clearly refuted by the results of all known experimental studies.
In fact, police officers and psychologists agreed that the most diagnostic symptom is “avoidance of eye contact” (143 respondents categorised it as often present). “High frequency of eye blinking” was considered least diagnostic of the symptoms, with only 47 respondents claiming that it is frequent, together with “head scratching” with 51 considering it as occurring “often”). Convergence of the respondents’ opinions was high. No significant differences between the occupational and age groups, and genders were discovered. The results of the study remain coherent with the results of studies by other authors maintaining that the skill of detecting deception in the interlocutor is determined neither by education, nor occupation, nor gender, nor the age of the person performing the detection.