Our modern legal system is based on the principle of equality. But is equality perhaps not also a concept that inadequately describes the complexity of normative orders? Highly differentiated ...societies with a multitude of collective identities and functional rationalities are in a permanent state of tension with this legal postulate. The contributions to this volume examine how this tension has developed in Europe and Latin America over the last 200 years
Legal issues concerning cinematography are part of the constitutional regulations concerning national heritage and cultural heritage. Supporting the development of cinematography is the main task of ...the Polish Film Institute. The aim of this article was to examine the legal and financial issues concerning this state legal entity (in particular, its revenues and expenses). In addition, the authors set out to determine whether the Polish Film Institute is an effective entity and whether its functioning is beneficial to Polish culture and national heritage. The publication uses a dogmatic-legal method and an empirical method (the financial plans of the Polish Film Art Institute from 2017–2022 were analysed).
EU legal Person Double Taxation Laws and Structures Henris Balliu, Dr; Erisa Xhixho, Dr
Academic journal of business, administration, law and social sciences,
03/2024, Letnik:
10, Številka:
1
Journal Article
Odprti dostop
The United Nations Conference and Trade Development (2000) explains that double taxation has caused the occurrence of jurisdictional vacuums as well as conflicts. This is because most nations lack ...the necessary definitions of income classification. Thus leads to a person being considered as a resident by two or more states by virtue of the divergent perspectives held by the states involved. Such situations are common among people who maintain habitual abodes and conduct professional activities in 2 or more nations. It is also the case for entities operating in 2 or more nations (United Nations Conference on Trade and Development, 2000). Take, for example, a firm may be incorporated under the laws of Germany, which will determine residence by exploring the place of incorporation. In the same manner, the firm might be effectively managed and controlled from France, which determines the residence by exploring the place of management. The company would be required to meet the residence test in both France and Germany. This will ergo lead to it being taxed as a resident.
Likewise, the existence of a jurisdictional vacuum allows two states to tax the same item of income by their own definition if they think that the item arises from sources within their territories. The United Nations Conference and Trade Development (2000) indicate that such definitions cause mismatches in the timing of income recognition and accounting standards. The occurrences are mostly classified as either economic or judicial.
The topic on how to avoid double taxation is explored by Radu (2012), who notes that unilateral or international schemes can be put in place. The unilateral measures are often determined by the choices of economic policy. For instance, a nation which exports capital will exempt the foreign source income from their trade agreements so as to avoid being in a competitive disadvantage in third-country markets. The capital importing nations will exclude interest remunerating bank deposits for the non-residents in order to attract capital and improve on foreign direct investment (Radu, 2012; Barbuta-Misu & Tudor, 2009). The unilateral restraint measures are thus dictated by the restrictions which are imposed by a nation outside its own territory.
Since 2017, some of the most beloved and iconic rivers in the world have been recognised in law as legal persons and/or living entities, with a range of legal rights and protections. These profound ...legal changes can transform the relationship between people and rivers, and are the result of ongoing leadership from Indigenous peoples and environmental advocates. This paper uses a comparative analysis of the legal and/or living personhood of rivers and lakes in Aotearoa New Zealand, India, Bangladesh, Colombia to identify the legal status of specific rivers, and highlight the disturbing trend of recognising rivers as legal persons and/or living entities whilst also denying rivers the right to flow. Rather than empowering rivers in law to resist existential threats, the new legal status of rivers may thus make it even more difficult to manage rivers to prevent their degradation and loss. This paper highlights an 'extinction problem' for rivers that environmental law has exacerbated, by recognising new nonhuman living beings whilst simultaneously denying them some of the specific legal rights they need to remain in existence. The paper also shows how a pluralist analysis of the status of rivers can help to identify some potential ways to address this problem.
In this article, the challenges of identifying rivers as a legal entity in Iran's legal system have been explored, with the aim of creating a context for the protection of rivers, with an emphasis on ...Imami jurisprudence and Iranian law. The main challenge that motivated this research is the special situation Iran's rivers are facing, which include water scarcity and human encroachment on the river's boundaries. The main question is whether it is possible for rivers to be recognized as legal entities in Iran's legal system so that they can be more widely supported with the help of this method, and what will be the challenges of accepting this point of view in Iranian law? Regarding this challenge, there has been no research background in Iran so far, so the necessity of investigation doubles. In this research, with the descriptive-analytical method, this achievement was achieved that although the social, territorial and critical status of the rivers make this theory acceptable, but there are challenges in this direction that it is possible to accept. This view makes it difficult in Iran's law, including the fact that rivers in Iran's lawThey cannot have rights and obligations, and the mechanism of "enforcement of rights" by rivers is not provided in Iranian laws. The acceptance of rivers as a legal entity requires the strengthening and expansion of theoretical foundations, such as the ability to remove the human-centered nature of current laws, the identification of rights for objects such as rivers, the conceptual development and validity of a legal entity, the feasibility of the independence of rivers.
The social construction of legal persons developed in the Western world about one thousand years ago has historically influenced the construction of organizations, including monasteries, guilds, ...cities, universities, states, associations, and businesses. Yet the notion of legal person was not present in influential, early definitions of organizations; rather organizations were understood as systems of interacting physical persons. This understanding is problematic in several respects, whereas the notion of legal person helps to explain many fundamental characteristics of organizations. Furthermore, a definition of organizations inspired by the notion of legal person makes it easier to distinguish clearly among the three phenomena that constitute the main objects of organization studies: organizations, organizing, and the organized. A clearer distinction among three concepts has the potential to revive old questions and generate new questions for organizational research.
The issue of liability of legal persons for criminal acts and for offenses is relatively new. The liability of legal persons for criminal acts is based on the so-called imputability of the fault of ...the natural person who acted for the legal person. However, the liability of legal persons for the offense is merely imputable in terms of conduct, not in fault, as the liability of legal persons is an objective liability. Both regulations are similar in some respects and different in others. The objective is to point out the differences.
This paper seeks to investigate the proposal to create a legal (electronic) personhood for robots with artificial intelligence based on the European Parliament resolution with recommendations on ...Civil Law and Robotics. To this end, we highlight the various risks and problems present in this type of initiative, especially in view of the current trend of expanding legal subjectivity in various jurisdictions. In addition to an anthropomorphic rhetoric, we can observe the prevalence of a pragmatic line that seeks to be guided, mainly, by the model of corporations, without taking into account, however, problems present in the process of embodiment of companies and the particular function of the term legal person in the grammar of Law.
Resumen En el presente artículo se aborda la problemática acerca de la responsabilidad penal de las personas jurídicas con especial atención al caso peruano, y mediante una perspectiva ...anticonceptualista. Para tal propósito, en primer lugar, se presenta una definición de persona jurídica a partir de una perspectiva anticonceptualista; en segundo lugar, se abordan los principales modelos teóricos que niegan o aceptan regímenes de responsabilidad penal de las personas jurídicas; en tercer lugar, se ofrece una explicación acerca de los cambios en las regulaciones sobre la responsabilidad de las personas jurídicas en sistemas jurídicos de tradición jurídica continental; y, en cuarto lugar, se define el régimen de responsabilidad adoptado en Perú. Luego de una revisión de diversas fuentes documentales relativas a los objetivos planteados, concluimos que el aforismo societas delinquere nec punire potest no es un dogma irrefutable, sino una cuestión política, por lo que la adopción de un modelo de responsabilidad penal por autorresponsabilidad para las personas jurídicas es plausible, tanto respecto a Perú como respecto a otros países de tradición jurídica continental.
Resumo Este artigo aborda a questão da responsabilidade penal das pessoas jurídicas, com atenção especial ao caso peruano, e por meio de uma perspectiva anticonceitual. Para isso, em primeiro lugar, é apresentada uma definição de pessoa jurídica em uma perspectiva anticonceitual; em segundo lugar, são abordados os principais modelos teóricos que negam ou aceitam os regimes de responsabilidade penal das pessoas jurídicas; em terceiro lugar, apresenta-se uma explicação sobre as alterações dos regulamentos sobre a responsabilidade das pessoas jurídicas nos sistemas jurídicos de tradição jurídica continental; e, em quarto lugar, é definido o regime de responsabilidade adotado no Peru. Após uma revisão de várias fontes documentais relacionadas com os objetivos traçados, concluímos que o aforismo societas delinquere nec punire potest não é um dogma irrefutável, mas, sim, uma questão política, razão pela qual a adoção de um modelo de responsabilidade criminal por autorresponsabilidade pelas pessoas jurídicas é plausível, tanto no que diz respeito ao Peru quanto em relação a outros países de tradição jurídica continental.
Abstract This article aims to address the problem of criminal liability of legal persons with special attention to the case of Peru and through an anti-conceptual approach. For this purpose, first, an anti-conceptual definition of a legal person is presented; secondly, the main theoretical models that deny or accept criminal liability regimes of legal persons are addressed; thirdly, an explanation is offered about the changes in the regulations on the liability of legal persons in countries that have adopted a continental legal system; and, fourthly, the liability regime adopted in Peru is defined. After a review of various documentary sources related to the objectives set, we conclude that the aphorism societas delinquere nec punire potest is not an irrefutable dogma, but rather a political issue. Therefore, the adoption of a model of criminal liability of self-responsibility for legal persons is plausible, both with respect to Peru and with respect to other countries that have adopted a continental legal system.
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