This book is the result of a two year and a half research which pertained to Juge de l'application des peines (JAP), a French reentry and supervision judge which had never been empirically studied before. The author studied their pratices both from the qualitative and quatitative viewpoint. She abundantly refers to international literature, with a particular focus on "desistance", "therapeutic jurisprudence" and "legitimacy of justice".
The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing.
The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. "Fishing expeditions" are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.
All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction´s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined - Phase 1 plus Phase 2 - reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please visit www.oecd.org/tax/transparency and www.eoi-tax.org.
The media play a crucial role in the protection of human rights. They expose human rights violations and offer an arena for different voices to be heard in public discourse. Free, independent and pluralistic media are a core element of any democracy. However, the power of the media can also be misused to the extent that the very functioning of democracy is threatened. Some media outlets have been turned into propaganda megaphones for those in power. Others have been used to incite xenophobic hatred and violence against minorities and other vulnerable groups.Now the phenomenon of social media presents us with a range of fresh challenges. Blogs, video and social networking sites have become a key forum for political debate and organisation - so much so that they have provoked counter-responses from some repressive states. While there is a need to ensure better protection of personal integrity in social media, the right to freedom of expression must not be undermined.The purpose of this publication is to contribute to a more thorough discussion on media developments and their impact on human rights in a constantly changing media landscape. Eight experts were invited to contribute their personal assessments of trends and problems. They have not shied away from addressing controversial issues or providing far-reaching suggestions. Together their texts indicate that there is a need for stronger protection of media freedom and freedom of expression in Europe today. These are clearly topics of paramount importance which demand serious public debate.
Le projet d'harmonisation du droit des affaires dans la caraïbe est né de la déclaration issue de la conférence de Pointe-à-Pitre (Guadeloupe) du 15 Mai 2007 et de l'adoption d'une liste de domaines juridiques prioritaires à la deuxième conférence tenue à Port-au-Prince (Haïti) les 17 et 18 juin 2008 constatant que les États de la caraïbe appartiennent à différentes familles juridiques de Common law et romano-germanique, un des obstacles aux échanges économiques intra-caribéens. D'où la nécessité d'élaborer des règles juridiques uniformes dont la finalité est de favoriser des échanges économiques et d'attirer des investissements dans la région caribéenne. S'inspirant de l'harmonisation du droit des affaires en Afrique, l'harmonisation caribéenne se heurte à des obstacles plus importants : traditions juridiques et judiciaires différentes, défaut de sources documentaires, ignorance des différents systèmes juridiques... .Mais ces obstacles ne sont point insurmontables comme le montre la publication récente de quelques projets de textes uniformes en droits de l'arbitrage, des contrats commerciaux, des sociétés commerciaux internationaux, des sociétés commerciales, et en droit international privé.