Double Taxation, EU Law, and Incoterms in International Trade
Double Taxation Conventions and Exemption Systems
A double taxation convention, also known as a tax treaty, is an agreement between countries to prevent or mitigate double taxation. It determines which country has the right to tax specific income or assets, eliminates or reduces double taxation through tax credits or exemptions, and includes provisions to prevent tax evasion. These treaties promote international trade and investment by providing clarity and cooperation on tax matters.
The exemption
National Disability Services: Functions and Regulations
National Disability Services
What are the duties of the National Disability Service?
It aims to collect and maintain records of persons with disabilities. Its functions are:
- a) Register persons whose disability is certified by the COMPIN.
- b) Register natural persons to submit support services or assistance to persons with disabilities and the requirements they must meet.
- c) Register legal persons; in accordance with their objectives, they must prove their legal status.
- d) Provide credentials and certificates
Prison Disciplinary System: Rules and Penalties
FAULTS
Punishable behaviors are classified into:
- Very serious – art. 108
- Serious – art. 109
- Mild – art. 110
PENALTIES
Penalties are regulated in arts. 42.2 of the LOGP, 111 and 233 RGP 1996. This provision dictates the penalty for each offense, according to its severity:
For serious offenses, the only possible penalty is solitary confinement.
Compliance can only start after an authorized medical report. The doctor’s visit should be a daily report to the Director regarding the desirability to suspend or
Read MorePublic Services: Classification, Elements, and Changes
Classification of Public Services
The classification of public services can be performed through three factors or criteria:
- Territory: Public services may be national (ministries, INJUV, SENAME), regional (SEREMI, SERVIU Health Service, GORE), or local (municipality).
- Quality of Agents: A distinction is made between services attended by government officials and those attended by dealers.
- Equity: Utilities exist that are dependent on those who manage their tasks with the equity of the Exchequer (ministries,
EU Law: Principles, Direct Effect, and Application
EU Law: An Autonomous Legal Order
EU law is an autonomous legal order, distinct from both international law (with its own adoption and application of rules, and dispute settlement procedures) and national law (with its own legislative procedure, sources of law, effectiveness, and entry into force).
Direct Effect and Applicability
Direct Effect: This means that EU law’s effects can be fully deployed in a uniform manner in all Member States from its entry into force and throughout its validity.
Direct
Understanding Administrative Acts: Elements, Classes, and Procedure
Administrative Act: Key Concepts
Administrative Act: An act of public administration within the administrative law framework.
It has three key characteristics that differentiate it from other acts:
- It is a legal act.
- It is dictated by administrative bodies of the executive branch.
- It is subject to administrative law.
Elements of an Administrative Act
Subjective Element
The organ or person with the authority to dictate the act.
Circumstances:
- It must originate from the administration.
- It must be dictated by