<abstract xmlns="http://www.w3.org/1999/xhtml">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.</abstract>

“Vasile Goldiș” Western University of Arad

Avoiding Double Taxation Through The Assessment of International Tax Treties. Case: ESP’s <italic>versus</italic> Anaf Braşov

<abstract xmlns="http://www.w3.org/1999/xhtml">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.</abstract>

Criminal Responsibility for Concealing Truth in Finance

<abstract xmlns="http://www.w3.org/1999/xhtml">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.</abstract>

Illegal Access to a Computer System from the Standpoint of the Current Criminal Code

<abstract xmlns="http://www.w3.org/1999/xhtml">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.</abstract>

Decision-Making in the International Monetary Fund: Implications for Sovereign Equality of States

<abstract xmlns="http://www.w3.org/1999/xhtml">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.</abstract>

The Defence of Necessity in International Law and Investor Versus State Dispute Settlement

AHEAD OF PRINT

Volume 33 (2024): Issue 47 (June 2024)

Volume 32 (2023): Issue 46 (December 2023)

Volume 31 (2023): Issue 45 (June 2023)

Volume 30 (2022): Issue 44 (December 2022)

Volume 29 (2022): Issue 43 (June 2022)

Volume 28 (2021): Issue 42 (December 2021)

Volume 27 (2021): Issue 41 (June 2021)

Volume 26 (2020): Issue 40 (December 2020)

Volume 25 (2020): Issue 39 (June 2020)

Volume 24 (2019): Issue 38 (December 2019)

Volume 23 (2019): Issue 37 (June 2019)

Volume 22 (2018): Issue 36 (December 2018)

Volume 21 (2018): Issue 35 (June 2018)

Volume 20 (2017): Issue 34 (December 2017)

Volume 19 (2017): Issue 33 (June 2017)

Volume 18 (2016): Issue 32 (December 2016)

Volume 17 (2016): Issue 31 (June 2016)

Volume 16 (2015): Issue 30 (December 2015)

Volume 16 (2015): Issue 29 (June 2015)

Journal of Legal Studies

 Aims and scope of Journal of Legals Studies   The aim of Journal of Legal Studies is to publish quality articles and insightful research ideas in all fields of Law domain having a rigorous methodological aspects and soundness of research outcomes. The Editorial Board is oriented towards a comprehensive, extensive and more accurate original contribution in the Law domain with the final objective to promote a high standards of research outcomes in the light of the latest legal sciences agenda. The complex phenomenon and manifestation of the law in the context of globalization has led the Editorial Board to promote also aspects of transdisciplinary, interdisciplinary and multidisciplinary aspects also with some important domains as: economics, finance, IT, medicine or psychology. It is important to promote in the law sciences also the usage of statistical techniques which will lead to the increasing of the quality of the article are a more empirical structure of the research outcomes. The scope of the Journal is to promote a high degree of innovation in Law domain by providing articles which will have a high degree of impact and importance both for the doctrine and academics, and also for Law practicians with the understanding of modern research methods usage in the social sciences.   In 2001, within the Faculty of Legal Sciences of "Vasile Goldiş" Western University from Arad, a biannual legal journal, named "Studii Juridice" (Legas Studies) made its appearance, published at Cluj-Napoca, at the prestigious Cordial Lex Publishing House (ISSN. 1582-5442).   Today after a period absence of about seven years, the journal returns in force, continuing the scientific demarche began in 2001, under a new denomination - Journal of Legal Studies -, with a new format, under the guidance the Center of Studies and Research - European Dimensions of the Romanian Law (C.S.R.E.D.R.L.) within the Faculty of Legal Sciences of "Vasile Goldiş" Western University from Arad, with a new Editorial Board, a new Scientific Board and with prestigious national and international reviewers.   But we also thank all those whom supported and whom beared a hand to the comming-back of our journal, to the members of the Editorial Board, and especially to the prestigious members who accepted to be a part of Scientific Board of the Journal.   Journal of Legal Studies niche and specific contribution to the international legal literature.   The Journal of Legal Study niche regards the study of international law and comparative law.This is a very important issue tackled by the Editorial Board to connect the legal systems at theEuropean and international levels. The Editorial Board follows studies with international andEuropean law aspects and features for a more comprehensive enactment of the legal systemsworldwide. Moreover, the Journal of Legal Studies supports comparative aspects of law both onnational and international agendas. This is a very important aspect due to the need to makeintercountry comparisons of the legal systems. The contribution of the Journal of Legal Study tothe international literature is focused on providing insightful and interesting theoretical andempirical studies with a direct impact on academic, practical, and doctrinal issues of all lawarea.   Why subscribe and read    It brings quality research articles.   It gathers the work of national and international researchers.   It fulfills an insightfully theoretical and practical research in various law domains: civil law, criminal law, tax law, commercial law, international law, family law.      Why submit    Quality peer review process realized by intern and international reviewers.   International visibility of the Scientific Board.   The Editors provide fast route for the publication process and fully access to DeGruyter e-technology.      Rejection Rate    80%      Target group    experts, academics, and practitioners in European and international law      Archiving   Sciendo archives the contents of this journal in Portico - digital long-term preservation service of scholarly books, journals and collections.   Plagiarism Policy   The editorial board is participating in a growing community of Similarity Check System's users in order to ensure that the content published is original and trustworthy. Similarity Check is a medium that allows for comprehensive manuscripts screening, aimed to eliminate plagiarism and provide a high standard and quality peer-review process. 

Journal of Legal Studies

Volume 23 (2019): Issue 37 (June 2019)

Avoiding Double Taxation Through The Assessment of International Tax Treties. Case: ESP’s versus Anaf Braşov

Criminal Responsibility for Concealing Truth in Finance

Illegal Access to a Computer System from the Standpoint of the Current Criminal Code

Decision-Making in the International Monetary Fund: Implications for Sovereign Equality of States

The Defence of Necessity in International Law and Investor Versus State Dispute Settlement

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