Detailed survey of tax treaty interpretations in 16 European countries taking into account court decisions since 1993, the OECD reports on partnership, changes in administrative practice at national level and recent Community law effecting taxation and tax practice.

The 1969 Vienna Convention on the Law of Treaties, regulating treaties between States, lies at the heart of international law. This commentary interprets the Conventiona (TM)s 85 articles clearly and precisely. It covers such major topics as reservations to treaties, their interpretation and the grounds for terminating a treaty, for instance breach. Emphasis is placed on the practice of States and tribunals and on academic writings. It contains further sections on customary international law and the Conventiona (TM)s history while providing up-to-date information on ratifications and reservations. This commentary is a must for practitioners and academics wishing to establish the meaning and scope of the provisions of the Vienna Convention on the Law of Treaties.

Das Werk zeigt Wissenschaftlern und Praktikern am Beispiel der Diskriminierungsverbote, dem Verbot der rechtswidrigen Enteignung und dem Gebot der fairen und gerechten Behandlung Möglichkeiten auf, wie die wohl wichtigste Problematik des internationalen Investitionsschutzrechtes, der faire Interessenausgleich zwischen Investitionsschutzrechten und dem Regulierungsbedürfnis des Gaststaates, im Wege der harmonischen Vertragsinterpretation auf Grundlage des Artikel 31(3)(c) WVK und dem sogenannten "Prinzip der systematischer Integration" gelingen kann bzw. wo dieser Ansatz seine Grenzen hat. Dazu wird zunächst die Relevanz "systemfremder" Normen im Investitionsschutzrecht erläutert herausgearbeitet. Nach einer detaillierten Darstellung der oben genannten Interpretationsmethoden, werden vor allem die Ansätze in der Rechtsprechung auf Grundlage der verschiedensten Vertragsregime und Schiedsgerichtsbarkeiten analysiert.

The "Asian Yearbook of International Law" is the first publication dedicated primarily to international law as seen from an Asian perspective. It provides international law articles written by experts from the region and other articles relating to Asian topics. The editorial board, national correspondents, advisory council, and governing board comprise a diverse group of academics and government officials from a wide range of countries and positions. The "Asian Yearbook of International Law" offers a number of useful features: - articles;- notes; - legal materials (such as the state practice in a number of Asian countries and participation in multilateral treaties); - Asia and international organizations; - chronicle of events for the covered year; - literature (including book reviews and a bibliography); - selected documents (treaties, agreements, and other relevant primary documents); and - an index. Its range of features assures that the "Yearbook" comprehensively covers the critical events, legislation, and issues of the past year and that users can easily access all of this information. Academics and practitioners who deal with international public law in Asia will appreciate this unique, complete resource. The "Asian Yearbook of International Law" provides insight into Asian views and practices, especially for non-Asian readers, and also promotes the dissemination of knowledge of international law in Asia. Some of the topics covered in this volume: the secession of Bangladesh in international law; the Asian Development Bank Administrative Tribunal; port state control: a comment on the Tokyo MOU; maritime jurisdiction over vessel-source pollution in the EEZ: the Chinese experience.

History of International Law · Foundations and Principles of International Law · Sources of International Law · Law of Treaties

This book offers a comprehensive analysis of the law of treaties based on the interplay between the 1969 Vienna Convention on the Law of Treaties and customary international law. Written by a team of renowned international lawyers, it offers new insight into the basic concepts and methodology of the law of treaties and its problems.