• Cover
• IBFD Doctoral Series
• Title
• Copyright
• Acknowledgements
• Preface
• List of Abbreviations
• Chapter 1: Contextualizing the Problem
• 1.1. Executive summary
• 1.2. Book structure
• 1.3. Book outline
• Chapter 2: Classification of Environmental Taxes
• 2.1. Introduction
• 2.2. The need for a change in paradigm in the design of environmental policy
• 2.2.1. Establishing the instrument to promote the environmental objectives
• 2.2.1.1. A carbon price
• 2.2.1.2. Subsidies
• 2.2.1.3. A prohibition
• 2.2.1.4. A tax or fee
• 2.2.1.5. Fiscal versus regulatory taxes

• 2.2.2. Environmentally related versus environmental tax
• 2.2.2.1. Classifying taxing forms according to their ability to positively influence the environment
• 2.2.2.1.1. An indirect, in rem tax
• 2.2.3. How is the environmental tax to be applied?
• 2.2.3.1. Value-added (type) taxes
• 2.2.3.2. Sales tax
• 2.2.3.3. Excise taxes
• 2.2.3.4. Ad valorem or in rem
• 2.2.3.5. Manufacturers' or retail excise tax
• 2.2.3.6. Partial conclusion and the way forward
• 2.2.4. Identifying environmental taxes according to the item subject to tax
• 2.2.4.1. Introduction

• 2.2.4.2. Defining environmental taxes
• 2.2.4.3. The items subject to tax
• 2.2.4.3.1. Transport
• 2.2.4.3.2. Motor vehicles
• 2.2.4.3.3. Natural resources
• 2.2.4.3.4. Pollution
• 2.2.4.3.5. Energy and its interrelation with carbon content
• 2.2.5. Interim conclusion regarding the environmental tax envisioned in the MCTT
• 2.3. Identifying the legal instrument
• 2.3.1. Domestic tax legislation
• 2.3.2. Issuing a harmonizing instrument for the coordination of domestic tax legislation
• 2.3.3. A tax treaty
• 2.3.3.1. Bilateral tax treaty coordinated by a model agreement

• 2.3.3.2. A multilateral carbon tax treaty
• 2.4. Conclusion
• Chapter 3: Principled and Environmental Policy Structures Supporting the Development of the Proposed MCTT
• 3.1. Introduction
• 3.2. The models of environmental regulation
• 3.3. The core principles of environmental regulation and taxation
• 3.3.1. The "polluter pays" principle
• 3.3.2. The principle of prevention
• 3.3.3. Precautionary principle
• 3.3.4. Interim conclusion
• 3.4. Secondary principles of environmental taxation
• 3.4.1. Principle of common but differentiated responsibilities

• 3.4.2. Principle of free trade while supporting environmental objectives
• 3.5. General principles of environmental taxation
• 3.5.1. The 1972 Stockholm Declaration
• 3.5.2. UN Rio Declaration
• 3.5.3. Rio+20 outcome document
• 3.5.4. The Paris Agreement
• 3.5.5. How these principles are to be advanced under the proposed MCTT
• 3.6. Linking to tax
• 3.7. The legal basis for the admission of the proposed MCTT under the UN environmental framework
• 3.8. The WTO and environmental protection
• 3.9. Conclusion
• Chapter 4: The Fossil Fuel Industry
• 4.1. Introduction

This book proposes a multilateral framework through which countries may tax mineral resources (oil, gas and coal) and capture the full polluting potential of those energy resources through the tax. The framework is designed so that the tax is only levied once through the mineral resources' production chain. A compensation mechanism is proposed to account for non-combusted carbon by-products. The book thus addresses the following issues: - which type of tax is the most appropriate to capture oil, gas and coal's polluting ability; - what the best framework is to propose a multilateral environmental tax; - what the best legal instrument is to support an environmental tax applied under the defined terms; - the compatibility of the proposed tax with international trade regulations; and - which is the most suitable intergovernmental organization to host the legal instrument and to administer the aforementioned tax. The research draws from the existing principles of environmental regulations and international environmental agreements (such as the UN Framework Convention on Climate Change, the Kyoto Protocol and the Paris Agreement) to place the proposed Multilateral Carbon Tax Treaty within the framework of environmental protection and establish a dialogue between the environmental legal framework and the proposed tax instrument of resource mobilization. The book further explains why the Paris Agreement has provided the international community with the right momentum for a new tax framework to be adopted within the dual context of tax and environmental law.

• Introduction
• Conceptual definitions as a link for regulation
• The function of the principle of purpose limitation in light of Article 8 ECFR and further fundamental rights
• Empirical approach in order to assist answering open legal questions
• Final conclusion: The principle of purpose limitation can not only be open towards but also enhancing innovation.

"This [book] examines the principle of purpose limitation in data protection law from the perspective of regulating data-driven innovation. According to this approach, the principle of purpose limitation not only protects an individual's autonomy but simultaneously leaves sufficient room for data controllers to innovate when finding the best solution for protection. The first component of the principle of purpose limitation (i.e. to specify the purpose of data processing) is a precautionary protection instrument which obliges the controller to identify specific risks arising from its processing against all fundamental rights of the data subject. In contrast, the second component (i.e. the requirement to limit data processing to the preceding purpose) aims to control the risk caused by data processing that occurred at a later stage and adds to the risks which were previously identified. This approach provides an answer to the question of how the General Data Protection Regulation which does not only effectively protect an individual's autonomy but also helps controllers to turn their legal compliance into a mechanism that enhances innovation, should be interpreted with regard to all the fundamental rights of the data subject."-- Provided by publisher.

The ease with which services are provided cross-border has increased considerably through the years, but this has not been reflected in the model conventions. Although this may not be an important issue when the flow of services between states is similar, it can have a huge impact on the collecting rights of states into which these services are mainly imported, such as developing countries. Nonetheless, developing countries? claims for more source taxation of services have been consistently neglected in model conventions. With the intent of analysing whether the claims of developing countries are valid, as well as examining how the current system was structured, the author studies the legal and economic theories that support source and residence taxation and the historical documents concerning model conventions drafted by the League of Nations, the OECD and the United Nations. Furthermore, to better grasp the perspective of developing countries, the author analyses the situations of Brazil and India regarding the taxation of services in their domestic legislation and in their tax treaties, comparing the provisions of the latter with the current provisions in model tax conventions.

• 1. Introduction
• 2. Climate Change, Global Warming, and Aviation
• 3. Existing and Envisaged Measures to Govern Emissions from Aviation That Contribute to Climate Change and Global Warming
• 4. Effectiveness of the Existing and Envisaged Global Measures to Lessen Aviation's Contribution to Climate Change and Global Warming
• 5. Effectiveness of the EU Emissions Trading System to Reduce Aviation's Contribution to Climate Change and Global Warming
• 6 Climate Change Governance and International Civil Aviation.
• (source: Nielsen Book Data)

Successful climate change governance in international civil aviation has yet to be achieved. In this book the author argues that, to successfully govern emissions from international civil aviation of relevance to climate change and global warming, binding legal measures, whether de facto or de jure, and a mandatory but temporary global market-based measure or unilateral market-based measures of the same model adopted by economically powerful States for international civil aviation are immediately required. This book demonstrates how de jure soft law instruments, e.g., Annexes to the Chicago Convention, international environmental law principles, a new understanding and way of exercising the doctrine of State sovereignty, and both multilateral and unilateral economic instruments can be utilized to reduce aviation's environmental impacts. This book explores the existing capacities of the governance actors in aviation, and shows how they can play a significant role in climate change governance from within their limited capacities.
(source: Nielsen Book Data)

This book analyses the concept of cooperative compliance, a relatively new style of cooperation between corporate taxpayers and tax authorities. The growing burden of tax compliance and the inadequate resources provided by tax authorities forced the introduction of a different form of cooperation based on mutual trust, transparency and understanding, while relying on tax risk management. This alternative approach first appeared independently in Australia, Ireland, the Netherlands, the United Kingdom and the United States in the early 2000s. Since then, the concept has been implemented in one form or another in over 20 jurisdictions worldwide. The OECD took the lead on systematizing the concept and in 2008 published a study in which the concept - initially referred to as "enhanced relationship"--Was introduced. A few years on, cooperative compliance is envisioned as a powerful tool to increase the effectiveness of the tax collection process and influence taxpayer behaviour, especially in the post-BEPS environment

• Preliminary Material
• Introduction générale
• I La compétence des juges de la procédure initiale en matière de contrôle de la mise en conformité
• II Le règlement par arbitrage des questions connexes à la mise en œuvre
• I La nature des obligations substantielles
• II La nature des procédures contentieuses
• I Pression temporelle : le délai raisonnable
• II Pression matérielle : le contrôle au fond de la mise en conformité
• I Accès à la suspension de concessions : la subjectivation du litige
• II Mise en œuvre de la suspension de concessions : l'objectivation d'un rapport de forces bilatéral
• Conclusion générale
• Guide des affaires
• Sources
• Bibliographie
• Table des matières.

Le contentieux de la mise en conformité dans le règlement des différends de l'O.M.C. offers an analysis of the unique design of the WTO dispute settlement system, which draws the implementation process into the sphere of adjudication. Le contentieux de la mise en conformité dans le règlement des différends de l'O.M.C. vise à démontrer la conception unique de la fonction juridictionnelle à l'O.M.C., de laquelle l'exécution des décisions rendues est une partie intégrante.

This dissertation is comprised of three independent papers that evaluate theoretically and empirically procedural aspects of online dispute resolution (ODR) systems. ODR systems are internet-based platforms that enable parties to a dispute to complete the entire resolution process, from filing through formulation of the outcome, in an online environment. ODR systems have the potential to greatly improve access to justice and redress in both private and public settings, but at the same time, their procedural and normative appropriateness is a source of concern.

• Introduction
• Setting and background
• Methodology and outline
• The rise and times of foreign direct liability cases
• Legal and practical feasibility further explored
• The feasibility of Dutch foreign direct liability cases
• Discussion
• Foreign direct liability cases in a broader context
• Global business regulation and the law
• Exploring the role of tort law
• Discussion
• Conclusion.

Western societies are witnessing an emerging socio-legal trend towards transnational civil litigation against multinational corporations in relation to harm caused toward people and the planet. These 'foreign direct liability cases' arise against the background of a global governance gap resulting from the rapid globalization of economic actors and activities with no global institutions to manage their worldwide impacts. The increasing reliance on private law mechanisms to realize corporate accountability for violations of human rights, health and safety, and environmental and labor norms perpetrated around the globe raises interesting and complex issues. This study sets out the legal and socio-political framework of this particular type of transnational civil litigation. The book traces the role that Western systems of tort law may play in promoting international corporate social responsibility/accountability. It focuses on the feasibility of bringing foreign direct liability claims before domestic courts in the EU Member States - the Netherlands in particular - and sets out a number of recommendations for European policymakers.
(source: Nielsen Book Data)

• Einleitung
• Überblick über den Schutz der Privatsphäre in Deutschland
• Grundlagen des Persönlichkeitsschutzes im japanischen Zivil- und Verfassungsrecht
• Die für den Schutz der Privatsphäre relevanten Rechtsgüter und deren Schutzbereiche
• Umfang des Schutzes der Privatspäre : Die Abwägung zwischen Persönlichkeits- und Allgemeininteressen
• Die Rechtsfolgen einer Verletzungshandlung
• Postmortaler Schutz der Persönlichkeit
• Ergebnisse und zusammenfassende Thesen.