In this book, the author addresses the legal and political aspects of a multilateral tax treaty that fundamentally transforms the way states cooperate in the field of international taxation.... Show moreIn this book, the author addresses the legal and political aspects of a multilateral tax treaty that fundamentally transforms the way states cooperate in the field of international taxation. Working from a normative and pragmatic view on international tax relations, he proposes a management-focused approach to multilateral cooperation in international taxation. The resulting managerial framework treaty is drawn up on the basis of insights from political science and legal philosophy and is illustrated by means of international public law. Finally, the author evaluates the recently-adopted text of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (the BEPS Convention) in the light of his proposed framework. Show less
The thesis deals with the question as to whether international organisations could be jointly responsible for violations of international law committed by peacekeepers deployed in a peacekeeping... Show moreThe thesis deals with the question as to whether international organisations could be jointly responsible for violations of international law committed by peacekeepers deployed in a peacekeeping operation. The study starts by exploring the development of the concept of peacekeeping operations and the relations between the UN and four specific regional organisations (NATO, EU, AU and ECOWAS) on the basis of the applicable dispositions of the UN Charter. This examination as well as the following analysis of relations among these organisations, illustrate the evolution of a division of labour and an increase of cooperation between the UN and these organisations. It justifies the formulation of a presumption that international organisations could be jointly responsible as well as the formulation of a new criterion of attribution (normative control). The case-studies of specific peacekeeping operations confirm that in certain circumstances the UN and regional organisations have to be considered jointly responsible. Show less
