Nuremberg Code & Geneva Conventions: Ethical Standards
Nuremberg Code: Key Principles
August 20, 1947, Nuremberg, Germany.
The Nuremberg Code is a set of ethical principles for human experimentation created as a result of the Nuremberg trials at the end of the Second World War. It emphasizes informed consent, the absence of coercion, scientifically valid research design, and beneficence towards experiment participants.
The ten points that constitute the Nuremberg Code are:
- Voluntary consent of the human subject is absolutely essential. This means that
Commercial Register: Principles and Legal Effects
Key Principles of the Commercial Register
Mandatory Registration
Article 4 of the regulation states that registration in the Commercial Register is mandatory unless expressly provided otherwise. The lack of registration of any person or act that must be registered cannot be invoked by the person who is obligated to do so.
Public Document
Article 5 of the regulation provides that registration in the Commercial Register shall be conducted under a public document. However, it can occur under a private
Chilean Tax Law: Key Concepts and Regulations
Key Concepts in Chilean Tax Law
This document addresses fundamental aspects of Chilean tax law, clarifying common misconceptions and providing accurate information on various tax-related topics.
Control of Tax Evasion and Legal Procedures
- True. The control of the power of the Internal Revenue Service (SII), which is related to the review of current accounts, is given to the ordinary courts and the national director of the SII, by reasoned decision, when the SII research involves tax law violations
Tax Credit Requirements in Peru: Articles 18 and 19
Article 18: Substantial Requirements for Tax Credits
The tax credit consists of the General Sales Tax recorded separately in the proof of payment to support the procurement of goods, services, and construction contracts, or paid on the importation of goods or by reason of the use in the country of services provided by non-domiciled individuals.
Requirements to be eligible for Tax Credit
Only purchases of goods, benefits or uses of services, or construction contracts and imports that meet the following
Read MoreTax Self-Assessment: Late Filing and Legal Recourse
Is the Procedure for Collecting Debts Fair?
The deadline to file for voluntary self-assessment of income tax for 2005 ended on June 30, 2006. According to Article 161.1 b) of the General Tax Law (LGT), when a debt is settled by self-assessment, the executive period starts on July 1, 2006. From that moment, late payment interest begins to accrue, as per Article 26 of the LGT.
On September 25, 2007, a spontaneous and extemporaneous self-assessment was made. This triggers the surcharges provided for
Read MoreGovernment Procurement Principles and Procedures in Costa Rica
Principles of Government Procurement
Core Principles: The functions of these principles are: 1 – Report 2 – Rules 3 – Interpretative
Governing Principles: Contracting activity is governed by the following principles: Efficiency, Effectiveness, Advertising, Free Competition, Equality, Good Faith, and Intangibility of Assets.
Administrative Freedoms: These principles allow the administrative procurement entity broad freedoms to: Choose the contractor, choose the subject of the contract, determine the
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