This work explores the notion of independence as it relates to international civil servants and secretariats. It identifies the fundamental characteristics of the term and examines how the... Show moreThis work explores the notion of independence as it relates to international civil servants and secretariats. It identifies the fundamental characteristics of the term and examines how the independence of international civil service can erode. It describes the acts and omissions of three main actors responsible for preserving this independence: member states, international organizations, and international civil servants. The work concludes by providing concrete recommendations for strengthening the independence of the international civil service. Show less
Since the 2008 financial crisis, multilateral cooperation in international tax law has developed at a fast pace. Nowadays, OECD and non-OECD countries have agreed to introduce international tax... Show moreSince the 2008 financial crisis, multilateral cooperation in international tax law has developed at a fast pace. Nowadays, OECD and non-OECD countries have agreed to introduce international tax standards to tackle tax evasion, harmful tax competition, and aggressive tax planning. This chapter will address these standards with a focus on the interaction between different international, and supranational (mainly EU) organizations in the process.The first part of the chapter will describe the environment in which international taxation has evolved and explain its foundations. The second part will address multilateral cooperation in tax matters among countries and the role adopted by international organizations in the development of common tax standards. The third part of this chapter will address multilateral tax cooperation at the European Union (EU) level and explain how the EU adopts tax standards to create general principles of conduct for tax matters. The fourth part offers some critical comments regarding the current system of multilateral cooperation as well as some ideas about the future perspectives for multilateral tax cooperation. Finally, this chapter will provide some conclusions. Show less
As part of the international presence in the Western Balkans, the European Union has adopted sanctions, brokered political agreements, launched its first-ever police and military missions and... Show moreAs part of the international presence in the Western Balkans, the European Union has adopted sanctions, brokered political agreements, launched its first-ever police and military missions and directed economic, legal and administrative reforms to eradicate the root causes of instability. Yet, despite the comprehensive nature of its involvement, the EU__s strategies have been marked by confusion, its actions by concurrent or competing mandates of other international organisations. As a result, the returns on its investments are dwindling, at a time when nation-building in the region has entered its final stages with the separation of Serbia and Montenegro, the search for bringing an end to the international governance of Bosnia-Herzegovina and a final status for Kosovo. As the Western Balkans still contain a genuine security threat, there is a real imperative now to move the region as a whole from the stage of international protectorates and weak states to the stage of accession to the euro-atlantic organisations to which they aspire. This book presents legal and political ways and means to restructure the international effort to see the defining processes through. Under the leadership of the EU, only a __tough love__ strategy based on a firm but fair application of the conditionality principle can lead to the integration of the Western Balkans into the European mainstream. Show less
