Territorial Principle Research Articles

Проблемы дистанционного обучения в школах Республики Саха (Якутия)

The presented article is devoted to the problem of distance learning in Yakutia. In the conditions of restrictive measures to counteract the new coronavirus infection, the necessary conditions for satisfying the possibility of distance learning were the availability of communication, access to the Internet and the availability of electronic devices. Providing equal opportunities to receive school education in a distance mode is closely connected with the development of communication networks, which is a special task for a region with its climatic and geographical features, territorial scale, inaccessibility, transport logistics, etc. Based on the analysis of official sources, statistical information and the results of a sociological survey concerning the educational sphere, some indicators of the conditions of the organization of the educational process are considered. It is determined that there is an inequality in the availability of the Internet, differentiated by territorial principle.

POLITICIZED ETHNICITY AS AN INSTITUTIONAL OBSTACLE TO THE STRENGTHENING OF THE ALL-RUSSIAN IDENTITY IN THE NORTH CAUCASUS

The article analyzes the phenomenon of politicized ethnicity in the North Caucasus, its influence on ethno-political processes and ways to reduce the risk-generating impact of this phenomenon on the ethno-political sphere of the region are proposed. The article summarizes the results of a series of studies conducted in the North Caucasus in 2018-2023: event analysis of the ethno-political situation, analysis of positive practices, mass and expert surveys, content analysis of the media, websites of national-cultural associations, blogosphere, content analysis of normative documents, content and discourse analysis of publications of North Caucasian historians. It is shown that the main factors in the politicization of ethnicity in the North Caucasus region are "hyperethnicity" and the institutionalization of ethnicity in the form of "national republics", as well as the ethno-territorial problems and claims caused by these phenomena, and the "memory paradigm" that has developed in the region. It is concluded that it is necessary to strengthen the all-Russian vector of the regional identity policy, and for this purpose a "revision" of the legislative framework in the federal subjects in the North Caucasus is required. Since at the present stage it is impossible and impractical to abandon the institution of republics, it is important to gradually introduce into the public opinion the principle of territoriality, and not titular ethnicity, as the basis of the republics in Russian Federation. It is relevant to change the humanitarian agenda of the North Caucasus, which can go in two directions: the reorientation of public consciousness to the problems of modernization of the region and the integration of the humanitarian space of the "Big South" - the North Caucasus and Southern federal districts. The reformatting of the "memory paradigm" can be achieved by expanding the historical panorama through positively oriented constructions of the historical past, as well as changing the scientific priorities of humanitarian research with an emphasis on topics related to the centuries-old experience of living together of peoples of different cultures. The materials of the article can be used in the preparation of a new Strategy of the state national policy of the Russian Federation.

Геоинформационный веб-ресурс «Диалектный корпус бурятского языка»

The study aims to provide open access to structured and annotated sound data of the dialect corpus of the Buryat language. It was decided to present the corpus on the Web in the form of a geoinformation system with data binding to a digital map, since the territorial principle plays one of the leading roles in the classification of Buryat dialects. First, the programme of the speech corpus was compiled and sound recordings performed by informants - speakers of the dialects were obtained. The recorded material was segmented and annotated in the ELAN programme. The next step was to develop a programme that allows transferring data from ELAN format files to a relational database. To present data on the Internet, a web application was developed in the form of an interactive digital map based on Google Maps Platform. As a result, a web resource was created that provides users with access to audio dialect data presented in an annotated and structured form and displayed according to the geographic principle. Scientific novelty lies in introducing into scientific and public use materials of a fundamentally new type that make it possible to obtain information about the modern sound of Buryat dialects, as well as to conduct research on modern Buryat dialect speech.

Реализация юридических принципов, определяющих действие уголовного закона в пространстве

The article studies the implementation of legal principles that determine territorial applicability of criminal law in Russia with the focus on the penal provisions that regulate the territorial applicability of the Criminal Code of the Russian Federation. Drawing on the information base, results obtained by Russian researchers, the representative base of investigative practice and using comparative legal, formal logical, and content analysis, the author analyses practices of implementation of the penal provisions specified in Art. 11-12 of the Criminal Code of the Russian Federation to show the relationship between penal provisions and the principles that determine their territiral applicability. He concludes that the territorial principles of criminal law and penal provisions specified in Art. 11-12 of the Criminal Code of the Russian Federation are correlated in the process of law enforcement by Russian state bodies.

Мобилизационные мероприятия в Калмыкии в контексте укрепления обороноспособности СССР (конец 1920-х – 1930-е гг.)

Introduction. The article introduces newly discovered documents from Kalmykia’s National Archive and the State Archive of Russia (supplemented with other historical sources) to continue insights into pre-army training and conscription among the Kalmyks from the perspective of strengthening Soviet defense capability in pre-war years. Goals. The paper seeks to analyze mobilization arrangements to have aimed at increasing the country’s defense potentials on the basis of a mixed army recruitment system (professional and territorial principles) — in the period prior to the transition to a regular commissioned staff system. Results. The work shows the mid-1930s witnessed a completion of the military reforms to have introduced a mixed army recruitment system. Over two thousand ethnic Kalmyks were conscripted into the Red Army to undergo military, political, physical training — and become professional soldiers qualified enough to defend Motherland. Somewhat seven thousand enlistment-age residents of Kalmykia received paramilitary training (foundations of military science, weapons handling) and joined the country’s military manpower pool. Still, by the mid-1930s, the Soviet Government faced a severe necessity to take additional measures to ensure national security. First of all, they needed a regular professional army with increased numbers of forces, high efficiency standards, combat and mobilization readiness, officers with expertise in new weapons and contemporary combat tactics. That required another radical military reform — a transition from the mixed professional-militia system to the one based on compulsory military service of Soviet citizens.

MECHANISM OF STATE REGULATION OF OUTSOURCING OF CUSTOMS SERVICES AS AN INSTRUMENT FOR PREVENTING AND COMBATING ILLEGAL EXPORT AND IMPORT OPERATIONS

The article analyzed the current conditions and trends in the implementation of outsourcing in various areas of economic activity, which is due to the desire of companies to concentrate their own material and labor resources on the implementation of the main economic activity, freeing them from performing non-specific and non-core tasks and functions. The complexity of business processes, the growth of consumer demands for finished products and fierce competition among manufacturers prompts professional solutions to issues related to the movement of financial flows from primary raw materials to final consumption, which leads to the spread of outsourcing practices. Based on the results of the conducted research on the outsourcing of customs services in foreign countries, we consider it necessary to develop and subsequently adopt in Ukraine the draft Law of Ukraine "On Amendments to the Customs Code of Ukraine on Improving the Mechanism of Activity of Customs Brokers and Agents for Customs Clearance in the Market of Intermediary Services of Ukraine". In addition, at the legislative level, it is expedient to provide for the possibility of implementing the principle of territoriality in the process of providing customs brokerage services operating on the territory of individual EU countries. Keywords: illegal export, illegal import, logistics activity, outsourcing, customs operations, storage of goods, customs authorities, brokerage services, the methods of state regulation, customs activities.

Revisiting the Principle of Territoriality in Preferential Rules of Origin: Are Territoriality Requirements Obsolete?

The article revisits a cornerstone in preferential rules of origin (ROO) – the principle of territoriality. In essence, the principle requires manufacturing processes for the purpose of acquiring originating status to be carried out without interruption in the territory of one or several contracting parties to a preferential trade agreement (PTA). Territoriality requirements are found to be at odds with recent developments in global trade and production practice, particularly the emergence of global value chains (GVCs) since they hinder the fragmentation of production. Moreover, the requirement of uninterrupted production in one single country also contravenes the objective of liberalizing preferential ROO through the introduction of full cumulation because the notion of counting all working and processing carried out in various eligible countries would prove impossible. In addition, the principle of territoriality may affect the precise determination of origin because it fails to accord equal treatment to conventional and unconventional inputs for production. For trade-facilitating origin regimes to be effective, territoriality requirements need to be revisited and relaxed. rules of origin, territoriality, global value chains, cumulation, PTA, servicization

Perlindungan Hukum Pidana Terhadap Transaksi Yang Mempunyai Tujuan Pembayaran Menggunakan Mata Uang Rupiah Di Indonesia

Abstract Transactions that have the purpose of payment in the territory of Indonesia use the rupiah currency as stipulated in Law no. 7 of 2011 concerning Currency. However, the "Mualamah Market" uses dinar and dirham payment transactions, and Indonesia's border areas with Malaysia, Singapore and Timor Leste are very vulnerable to using Ringgit, Singapore Dollars and US Dollars as well as lawyers being paid using foreign currencies and there are still many cases other. The purpose of this study is to determine the form of criminal threats that can provide a deterrent effect on perpetrators and can scare the general public so that all people in the territory of Indonesia use the rupiah currency in transactions that have a payment purpose. The methodology used is normative juridical by using a statutory, conceptual, historical and comparative approach with the support of the theory of punishment and legal certainty or the principle of legality, as well as the principle of territoriality. The results of this study indicate that every transaction that has the purpose of payment in the territory of Indonesia is required to use the rupiah currency. 7 of 2011 concerning Currency. The criminal threat in Article 33 paragraph (1) of Law no. 7 of 2011 concerning Currency is not in accordance with the theory of punishment (combined theory) because the sanctions are too light, both fines and physical crimes so that the sanctions are not yet effective to provide a deterrent effect or frighten the general public. Keywords: Criminal Law Protection, Payment Transactions, and Rupiah

The International in Turkish Islamist Thought

This study examines Islamist understanding of change in the international system by inquiring into the conception of the international in Turkish Islamist tradition. It relies on a discourse analysis of Islamist journals’ entire corpus in Turkey from the 1940s to the 2010s. Its founding premise is that the Islamist prescription of change in the international system revolves around the notion of Pan-Islamism. This study first builds on an examination of the five ideological grounds of Pan-Islamism: dogmatic, historical, conjunctural, pragmatic/practical, and emancipatory. It further discusses the embodiment of Pan-Islamism at its two ends: pluralist/thin and monist/thick visions of Pan-Islamism. The analysis brings forth four main findings: First, notwithstanding its persistent claims to authenticity, the Pan-Islamist proposal is a synthetic conception of the international, combining authentic concepts, e.g. the umma, with such conventional concepts as balance of power, understood primarily in terms of alliances and blocs. Second, it does not purport to a significant questioning of the ordering principles of international relations, notably sovereignty and territoriality. Third, the Pan-Islamist proposal is, for the most part, power- and hegemony-oriented, amid its overinflated normative baggage and self-proclaimed anti-imperialism. Fourth, it mainly offers a change in the international rather than a change of the international, therefore discrediting any emancipatory potential it has claimed.

Закавказье и степной мир в эпоху железа: сравнительное краниологическое исследование

Introduction. An attempt to divide, according to the territorial origin, a single data array made up of the sizes of the skulls of the Iron Age series using multidimensional statistics has become the goal of this work. Materials and methods. Individual data on male skulls from the territory of the South Caucasus (Armenia, Georgia, Azerbaijan) and the Steppe region of Eastern Europe (Srubnaya culture of the South Russian steppes, Moldavia and the Lower Don, the Saka of Turkmenistan) were used in the work. Materials from Armenia were measured by the author, data on other series were obtained from literary sources. The sample size was 187 individuals. Statistical data processing was carried out by the method of discriminant canonical analysis based on a common covariance matrix. The results of the analysis are presented graphically. Results and discussion. In the coordinate field of the first and second canonical variables, the skulls were distributed so that the polarization of the two worlds was revealed. The skulls of the Srubnaya culture and Saka occupy mainly the area of positive values of the first canonical variable, and the materials of the Iron age from Transcaucasia are shifted to the area of negative values. Within these two aggregates, the skulls are grouped according to the territorial principle. Conclusion. The first canonical variable separates the materials of the Iron Age from Transcaucasia and the materials of the log culture and Saka. The series from Transcaucasia are characterized by a combination of a low skull arch and a high face. The skulls of the Srubnaya culture and Saka have a high arch and a low face. The second canonical variable can be considered a factor of broad-face and narrow-face. It distinguishes between the broad-faced groups of Turkmenistan and Azerbaijan and the relatively narrow-faced ones from Moldova and the Lower Don.

Principles of territory zoning as a basis for planning linear objects

Functional zoning of the territory is the basis for the effective development of the land, the place-ment of linear objects is also part of the zoning process of the territory.
 This article presents the results of the analysis of the main regulatory documents necessary for the development and planning of the territory.
 Linear objects are quite complex objects for the formation of documentation on them, further regis-tration and registration.
 Despite the issue of preparing cadastral documentation that has been worked out from the point of view of legislation, as well as the vast practical experience of entering information about linear ob-jects both in the EGRN and in other related resources, the placement of each object is a unique process that requires additional research. This circumstance determines the relevance of the research topic.

THE INTERNET AND JURISDICTION: LESSONS FROM THE AMERICAN EXPERIENCE

Global computer-based communications cut across territorial borders, creating a new realm of activity and undermining the feasibility and legitimacy of applying laws based on geographic boundaries. Territorial borders, in general, delineate areas within which different sets of legal rules apply. The Internet has no territorially-based boundaries, because the cost and speed of message transmission on the Internet is almost entirely independent of physical location. Messages can be transmitted from any physical location to any other location without any physical cues or barriers that might separate certain geographically remote places and people. Location remains vitally important, but only location within a virtual space consisting of “addresses” of the workstations (computers) between which messages and information are routed. What complicates matters, however, is the fact that the Internet is indifferent to the physical location of those computers and there is no necessary connection between an Internet address and physical location. No single entity owns the Internet and its global reach and internal complexity continue to frustrate efforts to control its use and its users. Furthermore, the Internet’s diversity complicates jurisdictional analysis because its uses and its users differ greatly. There are multiple ways to access the network, multiple owners of its component parts and a myriad of methods to transmit and receive information across the Internet. The variety of potential users and potential Internet contacts makes it difficult to draw an analogy between different cases and in the absence of legislation, requires courts to look at the circumstances of each case. This creates jurisdictional concerns that will cut across all electronic transactions that take place over the Internet. The explosive growth of online business has, therefore, raised concerns about applying existing substantive and procedural doctrine, both largely defined by geography, to a world without physical borders. The law of personal jurisdiction, which emerged from territorial principles, presents difficult and challenging problems. Although some commentators propose new regimes to solve these problems, others believe that existing doctrine can adequately accommodate Internet jurisdiction disputes. The aim of this note is to explore how these problems are dealt with in theUnited States of America (USA) and to draw some lessons for South Africa from the American experience.

Legal principles of IT-taxation in Ukraine

Global digitalization is a consequence of the development of information technology, as the latter interact with all areas of modern life. The global Covid-19 pandemic has led most businesses to move to telecommuting, forcing them to use e-commerce and other forms of IT in part or in full. Such a rapid spread of the use of IT activities and their results raises the issue of proper legal regulation of taxation of this type of activity, for which it is necessary to determine the legal principles on which the taxation of IT activities in Ukraine should be based. Ukrainian and foreign scholars have studied the legal principles and principles of taxation, but the legal principles of taxation of IT activities in Ukraine have not been studied.
 The article analyzes the views of Ukrainian and foreign scholars on the definition of legal principles of taxation and determines that the legal principles of taxation of IT activities are determined by the laws of economics guidelines for legal regulation of taxation of IT activities, ensuring the interests of IT entities, the state and society. It is stated that the taxation of IT activities can be carried out on the same principles as ordinary business activities, but the general principles are specific to IT activities. Therefore, the Tax Code of Ukraine should be supplemented by a separate article that will provide for the principles of taxation of IT activities. Such principles include the principles applicable to the taxation of this activity in the EU Member States and the United States: neutrality, effectiveness, certainty and simplicity, efficiency and fairness, flexibility. However, given the cross-border nature of IT, the principle of determining tax jurisdiction is particularly important. According to the author, it is appropriate to give preference to the application of the principle of territoriality of tax jurisdiction as a legal principle of taxation of IT activities in Ukraine. This is due to the widespread use of the Internet by IT entities, which allows them to register in jurisdictions with low tax burdens, while conducting their business and earning income in Ukraine. And the taxation of IT entities in the jurisdiction of the state of income (destination country) should become a legal principle of taxation of IT activities in Ukraine.

Methodology of organization and performance of fiscal inspection in Romania

Annotation: Tax inspection is the activity aimed at verifying the legality and compliance of tax returns, the correctness and accuracy of fulfilling obligations in connection with the establishment of tax obligations by the taxpayer / payer, compliance with tax and accounting legislation, verification or establishment, as appropriate, of tax bases and the related factual situations, establishing the differences of main fiscal obligations. The tax inspection is exercised on any person and entity, regardless of their form of organization, to taxpayers as well as to payers, meaning that person who, on behalf of the taxpayer, has the obligation to pay or withhold and pay or to pay, collect and pay, as appropriate, taxes, fees and social contributions. Fiscal inspection is exercised on the basis of the principles of independence, uniqueness, autonomy, hierarchy, territoriality and decentralization.

REKABET KURALLARININ ÜLKE DIŞI UYGULANMASINDAN DOĞAN BAĞLAMA KURALI: PAZAR ÜZERİNE DOĞRUDAN ETKİ (MÖHUK m. 38)

Rekabet ihlâllerinden etkilenen her bir devlet kendi rekabet kurallarını uygulamak istemektedir. Burada amaç, rekabet ihlâlinden etkilenen piyasalarda bozulan düzeni yeniden sağlanması ve sağlıklı bir şekilde işlemeye devam etmesidir. Devletlerin aldıkları rekabeti koruyucu ekonomik ve hukuki tedbirler, iç hukuk ön planda tutularak hazırlanmaktadır. Bu nedenle, ilgili rekabet otoritesinin faaliyet alanları mülkilik ilkesi ile sınırlandırmakta, bu durum karşısında da yurt dışında rekabet ihlâli teşkil eden eylemlerde bulunan teşebbüslere hangi gerekçe ile müdahale edileceği ve bir yaptırım uygulanacağı sorunu ortaya çıkmaktadır. Bu sorunu aşmak için Amerikan rekabet hukukunda etki kıstasının ortaya çıktığı ve Amerikan pazarının etkilendiği her türlü rekabet ihlâline kendi rekabet kurallarını uygulamaya çalıştığı görülmektedir. Amerikan hukukunda yer alan etki kıstası, Türk rekabet hukuku olmak üzere birçok devletin pozitif düzenlemesinde kendi rekabet kurallarını uygulamak için bir kriter olmuştur. Nitekim RKHK m. 2 uyarınca, teşebbüslerin ister yurt içinde isterse yurt dışında yaptıkları faaliyetlerin rekabet ihlâli teşkil etmesi ve bu rekabet ihlâlinin Türk pazarını etkilemesi durumunda RKHK uygulama alanı bulacaktır. Milletlerarası özel hukuk alanında tek yanlı olarak nitelendirilen bu kural, MÖHUK m. 38 uyarınca iki yanlılaştırılmıştır. Yabancı unsurlu rekabet ihlâllerinden doğan özel hukuka ilişkin taleplere, rekabet ihlâlinden doğrudan etkilenen piyasa hukuku uygulanacaktır. İsviçre hukuku (IPRG m. 137) ve Roma II Tüzüğü’ndeki düzenlemeye paralel olarak kabul edilen bu hüküm kapsamında, Türk hâkimi, rekabet ihlâlinden doğan bir uyuşmazlığın yabancı unsurlu olduğunu tespit ettiği anda, etkinin doğrudan meydana geldiği piyasayı araştıracak ve tazminat da dahil olmak üzere özel hukuka ilişkin talepleri bu bağlama kuralı uyarınca tespit ettiği yetkili hukuk uyarınca sonuca ulaştıracaktır. Yansıyan veya dolaylı etkinin dikkate alınmadığı etkinin doğrudanlığı kriteri sayesinde pazarı etkilenen hukukun uygulanmasını haklı kılan eylem ile etki arasında yeterli bir illiyet bağı kurulmuş olacaktır.

Legal Uncertainty Regarding the Application of The Principle of Territoriality in the Immigration Area

The area of ​​immigration is an important aspect of immigration law enforcement and practice. This is because the immigration area preventively represents the sovereignty of a country. Even so, in the Immigration Law in Indonesia there are no special regulations regarding the immigration area. So there is the problem of a legal vacuum related to special regulations regarding the immigration area. This research is a normative legal research with a statutory and conceptual approach. The results of the study confirm that the principle of territoriality in the immigration area requires legal certainty. This is because in the practice of immigration, the principle of territoriality is an important principle, one of which is trying to prevent it from protecting the sovereignty of the state. In addition, the government needs to make a special legal product that regulates immigration areas in the form of Government Regulations and Presidential Regulations which can then be followed up technically with the regulations below. Technical follow-up to Government Regulations and Presidential Regulations can be in the form of a Regulation of the Minister of Home Affairs and specifically technical instructions regarding immigration areas can be formed for officers and law enforcement officers in the immigration sector who are specifically tasked with immigration areas.

Where did the Tobolsk and Tyumen Bukharans “disappear” to (historical and demographic characteristic of the ethno-estate group at the end of the 19th — first third of the 20th c.)

One of the significant ethnic components that became part of the Siberian-Tatar community at the later stages of ethnogenesis were Bukharans / Siberian Bukharans. This ethnic group emerged in Western Siberia during the 16th–19th centuries from migrants from Central Asia. Despite the considerable amount of research on the Siberian Bukharans, transformation of this ethno-estate group in the twentieth century and the process of its inclusion into the group of Siberian Tatars remain an underexplored question. The aim of this work is to study the ethno-demographic processes that took place among the Siberian Bukharians at the end of the 19th — first third of the 20th century. Based on the materials of the First General Census of 1897, the All-Union Census of 1926, and other statistical sources, historical and demographic characteristics of the Bukharan population of Western Siberia at the end of the 19th — first third of the 20th century are given. The dynamics of changes in their numbers, settling and composition that had occurred since the end of the 19th century is considered. Special attention is paid to the problem of assimilation of the Bukharans by the Siberian Tatars in the aspect of the question of their “disappearance” in the districts of the Ural Region according to the Census of 1926. It has been revealed that, as a result of the zoning carried out in the 1920s by the Soviet state, the accounting system of the Bukharans and Tatars changed. The problem of the specifics of the tax relations of different estates of the Turkic-Tatar popula-tion, which existed earlier, disappeared with the arrival of the new government and the change in realities. The former settlements of the Tatars and Bukharans were distributed according to the territorial principle, since the state no longer saw any differences between the indigenous Siberian Tatars and Bukharans. In this connection, there appeared a “distribution” of the Bukharans and Tatars by districts, which did not coincide with the actual places of their traditional residence. As a result, there was an increase in the Bukharans in the Tarsky district due to the Tatar population of the district, whereas the former Bukharan population of the Tobolsk and Tyumen dis-tricts was counted as Tatars in the Census of 1926.

Legal Protection of Intellectual Property in the Implementation of International Space Activities

Despite a widespread development of global spaces, which include the outer space, the existing international agreements have not overcome the territorial principle of intellectual property protection. Legal conflicts may arise when intellectual rights are considered from the point of view of their implementation in outer space, where filing claims to sovereignty is limited. Intellectual property rights protection may formally conflict with the fundamental principles of international space law. In particular, the implementation of the territorial principle of intellectual property protection in outer space faces limitations caused by European integration processes (for example, the principle of order of precedence). Regional and bilateral cooperation of States, within the framework of which issues of accounting, evaluation, use, distribution of intellectual property rights, as well as the claim of appropriate protection, are regulated, is the main vector of regulation of intellectual property protection in outer space. Joint project activities that lead to the creation of the results of intellectual activity, in this case, can be regulated in the agreements between the participants, in instruments of a different kind, for example, in plans for the evaluation and the use of results of intellectual work, in compliance with the applicable international law rules. It seems necessary to develop uniform methods of assessment, accounting for the contribution of participants in joint activities in creation of intellectual property objects, distribution of exclusive rights. In this context, it is advisable to provide at the international and national levels the possibility of allocating a share in the exclusive right to an intellectual property object. The extraterritorial potential of regulating relations in the field of intellectual property protection in outer space allows us to talk about the possibility of developing and using the conventional «international regime» of intellectual property protection, which at this stage of development could be expressed in the universal nature, mutual recognition and cross-border use of intellectual rights — at least for joint results of intellectual activity created during the development of outer space.

Analisis penerapan KUHP dan qanun jinayah Aceh nomor 6 tahun 2014

What was updated in the Codification of the Aceh Jinayah Qanun regarding the finger of seclusion and whether with the existence of a non-Muslim territorial principle, the punishment could be applied or not. One of these issues is regarding the granting of authority to violators of the jinayat law to vote. The purpose of the expected activity is to obtain results that can increase public knowledge and understanding about non-Muslim territories, and whether or not punishment can be applied. This year's Study Program-based community service activity program collaborates with the Sharia Court of Simeulue Regency and involves the people of Sinabang Village, East Simeulue District. The community service activity program carried out is legal counseling. This is related to the authority of the Sharia Court as one of the institutions that have the authority to settle cases in this field, Jarimah Khalwat in the territory of Aceh. International law, national or state law must guard the comfort and security of its territory from various violations and crimes that disturb the comfort of a country and the stability of the state towards its citizens. When a non-Muslim commits an act that is prohibited in an area where Islamic law applies, the non-Muslim can make a choice. This is felt to be unfair and inappropriate. Where the earth is stepped on there the sky is upheld. Moreover, the prohibition contained in the qanun jinayat is indeed prohibited in any religion.

The Principle of Territoriality and its Implementation in the Proposal for a Council Directive on a Common Consolidation Corporate Tax Base (CCCTB)

This paper was completed on 28 March 2012 and is based on the author’s lecture on 7 October 2011 at the University of Florida.The EU Commission put forward its proposal for a Directive for a Common Consolidated Corporate Tax Base ("CCCTB") with some delay after long preliminary work. That proposal provides for a uniform corporate tax base that may be relied upon in all EU Member States. Its underlying objective is to reduce the administrative burden for companies. A group that is subject to the CCCTB rules will no longer have to determine transfer prices. The concept therefore also assumes a consolidated tax base. The CCCTB system is optional and not intended to replace the set of corporate tax rules of the Member States. Businesses operating in several Member States will no longer inevitably encounter different corporate tax systems but will, according to the Proposal of the European Commission, be able to opt for one uniform tax base throughout the European Union. Still, the proposal provides only for a harmonization of tax bases, as each Member State will be applying its own rates to its share of the taxpayer’s tax base. Tax competition will be maintained but will experience a higher degree of regulation and transparency.