Number Of Exemptions Research Articles

New Vectors of WTO Law Development and Certain Issues of Application of the Subsidy Instrument

The multilateral system of trade regulation is the most complex institution of international law. Over the past three decades, the members of the General Agreement on Tariffs and Trade have managed to form not only the format of negotiations — the World Trade Organization, but also the rules and regulations for doing business in the world market, including the rules for granting subsidies. However, the further development of the organization is undergoing a crisis. The equilibrium application of international trade rules is now impossible due to the current situation: some developing countries, which at the time of joining the WTO recorded a large number of exemptions and transition periods, have grown economically and can now compete on an equal footing with developed countries. On the other hand, it is impossible to talk about any violations, since these exemptions were “agreed”. The problem is exacerbated by the fact that the WTO, although it uses the concepts of “developing, developed and least developed countries”, does not have its own classification of countries according to economic development and cannot respond to changes in their development. The questions posed by the last round of multilateral trade negotiations (the Doha round) have already begun to affect such areas of regulation in which the equalization of the norms and rules of trade between developing countries and developed countries affects not only the economic but also the social sphere. In addition, a deeper level of typification of trade regulation rules affects the mechanisms of interaction that go beyond the activities of such an international organization as the WTO and are inherent in integration associations. Nevertheless, active WTO members have put forward initiatives to change the rules for issuing subsidies, aimed at tightening them and even deeper unification of national jurisdictions with standard international approaches to regulating state support.

Einwanderung in Zeiten von Corona

After the outbreak of the Covid-19 pandemic, most states enacted new measures to constrain international mobility. By May 8th, 2020, more than 93% of the world’s population lived in states with special entry bans and more than three billion lived in countries whose borders were almost completely closed to non-citizens. Can such measures be justified? If so, would this undermine the open borders view? This paper examines these questions. It argues, first, that, although short-term entry bans and other similar measures designed to protect public health can be justified, these bans need to be designed with a number of exemptions, in particular, for asylum seekers and refugees. Even in times of pandemic, completely closed borders are indefensible. It argues, second, that although extreme versions of the open borders position may have difficulty accepting this conclusion, other versions of the position can consistently justify special entry restrictions.

Environmental Impact Assessment Draft Notification 2020, India: A Critique

Abstract Environment Impact Assessment (EIA) is a systematic process to identify, predict, and evaluate the environmental effects of proposed actions and projects. Generally, an EIA is conducted before deciding to proceed with a specific project or activity. In India, the adoption of the Draft EIA Notification 2020 by the Ministry of Environment, Forest and Climate Change has triggered several debates over its problematic implications. The Draft EIA Notification normalizes ex post facto clearance, which allows construction or operation of the project without a prior environmental clearance. It has significantly curtailed the scope of public consultation and participation by the introduction of a large number of exemptions for projects. Further, it is silent over the project’s transboundary impacts and exempts projects within 100 km of the border areas from public consultation. Thus, the Draft EIA Notification violates the environmental law principles provided under domestic and international laws by restricting adequate scrutiny of projects. The article critically evaluates the three significant dilutions that have threatened the effectiveness of the Draft EIA Notification including ex post facto clearance, public consultation, and the exemption granted to transboundary projects, and emphasizes its need for reconsideration before the publication of the final Notification.

Setting Measures for Tackling Agricultural Diffuse Pollution of Inland Surface Water Bodies: Towards Achieving Environmental Objectives in Turkey

We explained the methodology used in setting the basic and supplementary measures for diffuse pollutants at Küçük Menderes Basin. As the majority of diffuse pollutants arise from livestock breeding and agricultural activities, we focused to propose measures regarded with tackling the pollution from agricultural activities. The types and distribution of diffuse loads were expressed by total nitrogen and phosphorous parameters. We used the results of a yearlong surface water quality monitoring involving physico-chemical, chemical and biological parameters with specific pollutants and priority substances,set in the European Union Water Framework Directive as the AquaTool input data. The AquaTool model was run for attaining the outcomes of a series of measures determined according to the ecological sensitivity of each water body. The removal efficiency of pollution loads provided by the best management practices in agricultural activities and livestock breeding were compiled from literature,and typical removal rates were further determined for the basin. We produced nine alternative scenarios at first cycle for determining compliance measures for mitigating point and diffuse sources of pollution in surface water bodies, and water quality improvements observed in the Model were reported. A number of exemptions were defined for some of the water bodies that could not achieve the environmental objectives at the end of first implementation cycle. 759 proposed measures for tackling diffuse pollution were 81% of the total measures considered. Additionally, the measures for mitigating diffuse agricultural pollution were almost equal to half of the diffuse pollutant measures, and 40% of the overall measures listed

Consistency between the Granting of State Aid and the Polluter-Pays Principle: Aid Aimed at Mitigating Climate Change

Since 2009, the EU ets Directive set up a general rule for the auctioning of emission allowances. It is subject to a number of exemptions. The transitional allocation of free allowances in the electricity sector, and in general the granting of free or below-market-price allowances, are caught by the tfeu prohibition on grants of state aid. However, the EU legislature and its executive—the European Commission—are empowered to grant the EU member states exemptions in order to correct market failures. At face value, such arrangements seem to run contrary to the polluter-pays principle on account that state aid subsidizes emissions of greenhouse gases instead of internalizing their costs into the price of goods and services delivered by the recipient installations. This article explores how such arrangements amount to state aid and analyses the manner in which the exemptions are consistent with the polluter-pays principle.

The Impact of Adherence to Treatment for ADHD on the Quality of Military Service - The Israeli Military Experience.

Attention deficit hyperactive disorder (ADHD) is prevalent in 5.9-7.1% of children and adolescents, and 5% of adults. It results in poor academic, occupational, and social functioning. Pharmacotherapy improves core symptoms; however, average adherence levels are low and decrease at 16-17 years of age, just before the recruitment age to Israel Defense Forces (IDF). This study evaluated the effect of adherence to ADHD pharmacotherapy on occupational performance among soldiers. Retrospective data were collected for the study cohort, which included all soldiers serving in the IDF from 2008 through 2012 (n > 500,000). Each soldier in the cohort was categorized based on adherence to treatment, as measured by prescriptions filled monthly: (1) no treatment, (2) low adherence (<2/year), (3) medium adherence (2-6/year), and (4) high adherence (>6/year). Occupational performance was evaluated by 3 indicative parameters: (1) number of sick days, (2) number of exemptions from daily activities, and (3) military profession disqualification, including sub-analysis to military profession groups. ADHD pharmacotherapy adherence correlated inversely with occupational performance, as exhibited by more sick days and exemptions from daily activities. All soldiers pharmacologically treated for ADHD had higher professional disqualification rates compared with soldiers who did not require ADHD treatment. In contrast to the general trend, in the military drivers group, higher rates of ADHD adherence correlated with lower professional disqualification rates. Our hypothesis that greater adherence would correlate positively with better occupational performance was refuted. We speculate that increased adherence levels are indicative of more severe ADHD and thus, accompanied by lower occupational performance. The correlation between increased adherence and improved driving ability could be attributed to the nature of driving professions, which require a high level of concentration. Due to the importance of driving in both military and civilian settings, interventions designed to enhance adherence to treatment for ADHD among drivers could have a broad effect on driving consequences, and should be considered by policymakers.

Judicial protection of pension rights: problems of theory and practice

The subject. The article is devoted to analysis of pension disputes resolution in courts.The purpose of the article is to reveal trends of pension disputes resolution and identify the ways of increasing the efficiency of judicial protection of citizens’ pension rights.The methodology. Both general scientific methods (analysis, synthesis, description) and special scientific methods (formal-legal methods method of legal interpretation) were used.Results, scope of application. Pension legislation still does not contain a legal definition of the term “pension dispute” despite currently the prevalence of this category of cases; the legal science still has not developed a uniform approach to definition of the essence of the pension dispute.Special attention is paid to the issues of definition of the facts in proof, that is complicated because of instability of the pension legislation and a large amount of normative array. Special rules relating to the admissibility of evidence are divided from legally significant circumstances. The attention is focused on the most problematic points that arise in the process of proving: the procedure for confirmation of experience, employment in certain types of work quotas.Recommendations aimed at improving the effectiveness of judicial protection of the pension rights of citizens are formulated on the basis on the analysis of the identified problems that arise during consideration of pension disputes by law enforcement authorities. Recommendations include the need to improve the quality of normative legal acts, systematization of the pension legislation, increasing demands for training of judges, the creation of conditions conducive to the judges’ specialization. The necessity of increase activities of the Supreme Court in the process of issuing clarifications on issues arising in the application of the pension legislation is also considered.Conclusions. The existence of a number of features of the substantive and procedural legal order in pension legislation is proved. Such features include the retrospective of the pension legislation, the resolution of pension disputes in both administrative and judicial procedures, the inability to use the mediation procedures and settlement agreement, the specifics of the subject of the relevant dispute, a large number of exemptions from payment of state fees, and special requirements for the content of the operative part of the judgment.

Análisis crítico de la Ley de Henneman

La Ley de Henneman (también denominada "principio del tamaño") establece que, dado que el tamaño de las motoneuronas determina su umbral de excitación, durante la aplicación de una fuerza muscular las unidades motoras de menor tamaño serán las primeras en reclutarse, y en la medida en que el esfuerzo lo requiera, se irán reclutando más unidades motoras en un patrón estereotipado según su progresivo tamaño. No obstante, durante las actividades propias de la vida diaria o el deporte, este principio adolece de numerosas excepciones. El propósito de este trabajo de revisión es describir, en concordancia con la evidencia científica, en qué condiciones esta Ley no se cumple, o bien se ve significativamente alterada.

The political economy of sales taxes and sales tax exemptions

I analyze the choice politicians face when seeking votes from groups that lobby for sales tax rate decreases or tax exemptions, given the constraint that politicians want to raise a certain amount of revenue. Using data on sales taxes, I develop a model predicting a positive relationship between the number of exemptions and the sales tax rate. The estimation results provide support for this prediction. Each additional exemption is associated with an increase of between 0.10 and 0.25 percentage points in the tax rate.

Summary of the Prohibition of Certain Toxic Substances Regulations, 2012

AbstractAs described by Environment and Climate Change Canada,[1] the Prohibition of Certain Toxic Substances Regulations, 2012 developed under the Canadian Environmental Protection Act, 1999 are “a multi‐substance risk management instrument used to prohibit the manufacture, use, sale, offer for sale or import of certain toxic substances and products containing these substances with a (limited) number of exemptions.” The substances currently prohibited by these regulations have been declared toxic to the environment and/or human health; are generally persistent, bioaccumulative, and/or inherently toxic as per the Act; and tend to be used in industrial applications. The Regulations are amended from time to time to add substances for which prohibition has been deemed appropriate, or to amend existing controls when necessary.Compliance with the requirements of the Regulations is mandatory and the provisions apply to every person or company in Canada, unless otherwise noted. This article summarizes the prohibitions, exemptions, and key features of the Prohibition of Certain Toxic Substances Regulations, 2012, including permitting provisions, reporting and record‐keeping, as well as considerations for compliance.

Responsiveness (Buoyancy) of Union Taxes to GDP in India (1990–91 to 2015–16)

Changes in tax receipts of government take place with changes in Gross Domestic Product (GDP). Such changes in tax receipts may be the result of two factors: (1) there may be automatic changes in the tax yield when tax parameters are held constant. Such automatic changes are referred to as elasticity or built-in flexibility. (2) Increasing tax receipts may also necessitate imposition of new taxes, changes in rate structure of existing taxes, expansion of tax base, changes in scheme of exemptions, etc., or briefly referred to as discretionary changes. The overall responsiveness of tax revenues to discretionary changes in tax scheme (including automatic responses) is called responsiveness or buoyancy of the tax system and it is measured as the percentage change in tax receipts over percentage change in GDP. The tax structure of the Union Government in India is composed of direct and indirect taxes. In terms of tax receipts, direct taxes are mainly composed of corporation tax and income tax while indirect taxes mainly include customs, excise duties and service tax. An analysis of responsiveness (buoyancy) reveals that the overall buoyancy of union taxes has been 1.04. Direct taxes have had a higher buoyancy coefficient. Within direct taxes, corporation tax has exhibited higher buoyancy as compared to income tax. Buoyancy coefficient of indirect taxes has been less than 1.0 and within indirect taxes, buoyancy of excise duties has been lower than that of customs. Service tax has, however, revealed the highest buoyancy coefficient. Some of the factors responsible for lower buoyancy (responsiveness) of Indian taxes have been relatively slower expansion in base, increase in threshold limits, and large number of exemptions, rebates and deductions under tax laws, reduction in customs and excise duty rates under the impact of New Economic Policy, increasing tax evasion etc. It is high time that tax/GDP ratio in India be considerably raised through improving buoyancy coefficients. This would necessitate considerable expansion in tax base, bringing agricultural incomes under the Central Income tax net, rationalization of tax-preferences/incentives, bringing non-filers in unorganized sectors under the tax net, concentrating on High Net Worth Individuals, checking avoidance and evasion of taxes and improving tax administration. There is also need for introducing ‘accountability’ and switching over to ‘family’ as the unit of assessment.

Israel's Public Procurement Regime International and Comparative Aspects

English Abstract: This article aims to describe and analyze Israel’s public procurement regime, including its system for judicial review, with a special emphasis on its international and comparative aspects. It discusses the history and origins of Israel’s public procurement law, while showing the central role played by the Israeli Supreme Court in creating and developing this law. It also shows that when regulation moved from general (judge-made) principles to detailed (legislated) rules, the system became too rigid and too legalistically bureaucratic and agencies felt that they were unable to accomplish their objectives. This led to the an attempt to reform the system in 2009, by expanding the arsenal of tendering procedures available to procuring agencies, so that they would be more flexible, and to modernize the procurement system by introducing new technologies including electronic procurement. The article shows how these changes were influenced by foreign legal systems (mainly the EU and the US) and by international instruments, such as the UNCITRAL Model Law and the GPA. The reform also decentralized the exemption authority, granting it to each and every procuring entity. By an original analysis of official statistics, the article shows that the new tendering procedures are seldom used, that the pace of introducing electronic procurement is painfully slow, and that there has been a dangerous surge in the number of exemptions from public tendering, which probably is a result of the decentralization.The chapter also discusses Israel’s international commitments in this field, mainly under the plurilateral GPA, but also under other bilateral international agreements. These commitments are discussed on the background of Israel’s existing domestic preference polices. Finally, the chapter discusses Israel’s bid challenge system, which is performed exclusively by the judiciary, and how it serves to satisfy the obligation under the GPA to provide for an effective and independent bid challenge system. It also presents figures on the actual use of this system and on the average success rate of petitioners. The article concludes with the discussion of a recent case, which implemented GPA rules and dismissed the demand of the local producer to receive preferential treatment.תקציר בעברית: מאמר זה מטרתו לתאר ולנתח את משטר דיני המכרזים הציבוריים של ישראל, לרבות מערך הביקורת השיפוטית שלהם, עם דגש מיוחד על היבטיו הבינלאומיים וההשוואתיים. הוא דן במקורותיו ובתולדותיו של דיני הרכש הציבורי בישראל, ומראה את התפקיד המרכזי ששיחק בית המשפט העליון ביצירתו ובפיתוחו של תחום משפטי זה. המאמר מראה גם שכאשר הרגולציה עברה מעקרונות כלליים, פרי יציר הפסיקה, לכללים פרטניים סטטוטוריים, המערכת הפכה לנוקשה מדי ולבירוקרטית-לגליסטית מדי, באופן שגרם לרשויות לחוש שהן לא מסוגלות להשיג את מטרותיהן באמצעותה. תחושה זו הובילה לניסיון לבצע רפורמה בתחום זה בשנת 2009, באמצעות הרחבת ארסנל שיטות הרכש העומדות לשימוש היחידות הרוכשות. שיטות אלה נועדו לאפשר יתר גמישות ומודרניזציה של משטר הרכש באמצעות הכנסת טכנולוגיות חדשות, לרבות רכש אלקטרוני (מכרז ממוכן). המאמר מראה איך שינויים אלה היו מושפעים משיטות משפט זרות (בעיקר של האיחוד האירופי ושל ארהב) ומקודים בינלאומיים, כגון החוק לדוגמה של האום על רכש ציבורי והסכם הרכישות הממשלתיות של ארגון הסחר העולמי. הרפורמה גם ביזרה את סמכות הפטורים והעבירה חלק גדול ממנה לכל אחד מהגופים הרוכשים. על-ידי ניתוח מקורי של הסטטיסטיקה הרשמית שהתקבלה מהחשב הכללי, המאמר מראה שהשימוש בשיטות הרכש החדשות הוא נדיר ושחלה עליה מדאיגה במספר הפטורים מחובת מכרז (עד כדי 85% מכלל הרכישות!) ככל הנראה כתוצאה מהעברת סמכות הפטור מוועדת הפטורים המרכזית של החשכל אל היחידות הרוכשות.המאמר דן גם בהתחייבויות הבינלאומיות של ישראל בתחום זה, בעיקר תחת הסכם ה-GPA הפלורילטראלי, אך גם תחת הסכמים בילטראליים שונים. התחייבויות אלה נדונות על רקע מדיניות העדפת תוצרת הארץ הנוהגת ברכש הציבורי בישראל. לבסוף, המאמר דן בשיטת התקיפה של החלטות בתחום הרכש הציבורי הנוהגת בישראל אשר מתבצעת כולה במסגרת הרשות השופטת, והאופן שבו היא ממלאת אחר ההתחייבות תחת הסכם ה-GPA להעמיד שיטת ביקורת אפקטיבית ובלתי תלויה. המאמר גם מציג נתונים ביחס למידת השימוש בפועל בשיטה זו ומידת ההצלחה הממוצעת של עותרים. המאמר מסיים בדיון בפסק דין מהתקופה האחרונה אשר יישם את הסכם ה-GPA ודחה דרישה של יצרן מקומי לקבלת יחס מועדף.

A Fair Go? A Response to the Independent Local Government Review Panel's Assessment of Municipal Taxation in NSW

The Independent Local Government Review Panel (ILGRP) recently handed down its final report on the financial sustainability of New South Wales (NSW) councils. The report identifies a number of problems in relation to local government rating practice and recommends that the NSW Government consider replacing the present rate‑pegging regime, changing the base from which council rates are levied for high‑density unit complexes and reducing the number of exemptions and concessions currently available. At the heart of the recommendations is an empirically untested contention that the current system of council rates in NSW is inherently inequitable in terms of both inter‑municipal equity and capacity to pay. We begin our assessment of the ILGRP claims by reviewing the theoretical foundations of council property taxes. We then provide a synoptic account of NSW municipal rating before empirically assessing equity under the current arrangements. Finally, we propose a set of public policy responses which address the equity problems identified in our analysis.

The Volcker Rule: regulatory challenges and unintended consequences for banks in Asia

In the year since the five US agencies1 published the final regulations under the Volcker Rule, banks headquartered in Asia2 have grappled with both the unexpectedly wide extraterritorial impact of the final Volcker regulations3 and the uncertainty caused by some of the complexities of the Final Regulations as applied to Asian headquartered banks. The Volcker Rule generally prohibits a banking entity from engaging in proprietary trading and from acquiring or retaining an ownership interest in, sponsoring or having certain relationships with a hedge fund or a private equity fund. The Final Regulation contains approximately 30 pages in rule text and 250 pages of supplementary information (the Preamble) and made numerous changes to the proposed regulations issued in October 2011 (the Proposal).4 The Volcker Rule captures most large Asian banking groups as banking entities because of their US offices but then attempts to blunt its extraterritorial impact by relying on a number of exemptions and exclusions, such as the trading ‘solely outside of the United States’ (SOTUS) concept, the exemption for trading in home country sovereign debt, the excluded foreign fund, the foreign public fund and the SOTUS exemption for funds. Unfortunately, interpretive uncertainty, especially in the funds area, has been enormous and the fact that five different US agencies are involved has considerably slowed the usual exercise of supervisory guidance.

India’s Transition from State Level Sales Tax to Value Added Tax (VAT)

An outstanding development in the sphere of State finances since Independence has been the precipitous growth in the relative revenue significance of sales tax levied under entry 54 of List II in the Seventh Schedule of the Constitution. It has grown considerably in depth and coverage, and forms the mainstay of States. tax revenue. Prior to tax reforms initiated in early 1990s, sales tax was characterised by a multiplicity of tax rates and exemptions, lack of uniformity across States, large number of exemptions and concessions, and differing procedures for tax collection. In mid-1990s, most states had agreed to phase out the incentive-related exemptions and implement floor rates of sales tax. As part of the nation-wide efforts to redesign commodity taxation and the implementation of CENVAT at the level of the Centre, many States have modified their sales tax regimes to launch a state level VAT under the scheme prepared by the Empowered Committee for this purpose. This paper explains and examines various problems associated with sales tax and its switch over to Value Added Tax (VAT) in recent years.

A Survey of Sales Tax Exemptions in the States: Understanding Sales Taxes and Sales Tax Exemptions

We analyze the choice politicians face when seeking votes from groups that lobby for sales tax rate decreases or from groups that lobby for certain tax exemptions, given the constraint that each politician wants to raise a certain amount of revenue. Using the application of sales taxes and sales tax exemptions we develop a model predicting a positive relationship between the number of sales tax exemptions and the sales tax rate. We find support for this hypothesis. A one-unit increase in the number of exemptions is associated with an increase between 0.10 and 0.25 percent in the sales tax rate. Our results provide one explanation of why estimates of revenue increases generated by a sales tax increase are often too optimistic.

The Political Economy of Sales Taxes and Sales Tax Exemptions

We analyze the choice politicians face when seeking votes from groups that lobby for sales tax rate decreases or from groups that lobby for certain tax exemptions, given the constraint that politician wants to raise a certain amount of revenue. Using the application of sales taxes and sales tax exemptions we develop a model predicting a positive relationship between the number of sales tax exemptions and the sales tax rate. We find support for the hypothesis that there is an equilibrium relationship between tax rates and exemptions. We find that a one-unit increase in the number of exemptions is associated with an increase between 0.10 and 0.25 percent increase in the sales tax rate.

Youth and Old Age in Late Medieval London

Two distinct life stages are examined in this article: the end of youth and the onset of old age. Each of these life stages affected a person's ability to engage with late medieval London society and institutions. Records of litigation between masters and apprentices are used to show that difficulties were common at all stages of an apprenticeship, and that they were a feature of the transition from youth to adulthood, as experienced by apprentices. While remedies and support mechanisms were available, they often existed outside the apprenticeship system. Old age is studied using petitions for exemption from jury duty: about 500 Londoners petitioned for such exemption between 1375 and 1496. The petitioners' desire to withdraw from civic involvement contrasts with their earlier active role. A final section explores possible causes raised by a striking peak in the number of exemptions between 1400 and 1430.

Defence procurement: The most effective way to grant illegal State Aid and get away with it... or is it?

This article examines the ways in which the EC State aid rules apply to defence procurement in the EU and identifies the issues raised by the interplay between these two areas of the law. The award of a public contract can be found to be State aid if it is not in the form of a “normal commercial transaction”. However, even though defence procurement generally has to comply with EC public procurement law, it can be subject to a number of exemptions for reasons of public security. This raises the issue of cross–subsidization from the military to the civil sector, which could be found to constitute State aid. Moreover, defence procurement contracts are often awarded without competition and include specific pricing mechanisms, and complex military equipment usually has no civil equivalent. These particularities make it difficult to compare the award of defence contracts with “normal commercial transactions”. EC Member States usually do not consider possible interference between defence procurement and State aid rules. This creates the risk that defence contracts may have to be annulled if in breach of such rules, could undermine the regulation of State aid because of cross–subsidisation, and could also reduce the effectiveness of the EC policy to progressively open its defence market and render it more transparent. This article therefore suggests how best EC Member States could implement a policy for the award of defence contracts without breaching the EC State aid rules.

The impact of labour market regulations on (potential) entrepreneurs: the case of Germany

This paper explores the impact of German labour market regulations on the willingness of labour market entrants to start their own business. We study the legal situation, the actual and the perceived constraints imposed on businesses as well as the actual flexibility available of start-ups. We find strong evidence that labour market regulations are often misperceived in Germany. Furthermore, these misperceptions distort the willingness to become selfemployed. Start-ups are de jure hardly affected by labour market regulations because of a large number of exemptions. They are able to use a number of flexibility measures and thereby avoid regulatory restrictions. However, perceptions are quite the opposite, particularly in legal areas with high media coverage. This leads to a strong reluctance of labour market entrants to consider a start-up. Thus, measures aiming at increasing entrepreneurship should place strong emphasis on accurate knowledge of regulatory constraints and particularly in Germany, on less sceptical media coverage.