Public Law
Hasan Vakilyan; mohamad moghtader
Abstract
Obviously, in all jurisdictions it is required for the people to observe the laws and regulations; however, at the same time they need to have convincing reasons to obey laws and regulation. Seeking their different interests, people sometimes may break laws. However, sometimes people believe that there ...
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Obviously, in all jurisdictions it is required for the people to observe the laws and regulations; however, at the same time they need to have convincing reasons to obey laws and regulation. Seeking their different interests, people sometimes may break laws. However, sometimes people believe that there are morally justifiable reasons to break laws. As a matter of fact, the research question of this paper is as follow: what is the nature of reasons that required people to observe the laws and regulations? Generally, natural lawyers stress on the strong relationships between law and morality and they stress on moral (Not legal) reasons. Despite that, as it will be shown, natural lawyers (Specially modern ones) and positivists have similar justification regarding the observing laws and regulations, in that both of them recognizing legal reasons for observing laws and regulations and denying the necessity and Sufficiency of moral reasons.
Naeem Noorbakhsh; Hassan Vakilian; Javid Laknahur
Abstract
Over the past years, "arbitration" as a means of settling international disputes has gained popularity, but compared to international tax disputes, the possibility of applying the arbitration clause is disputed. After the successful use of arbitration to resolve tax disputes in EU arbitration convention, ...
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Over the past years, "arbitration" as a means of settling international disputes has gained popularity, but compared to international tax disputes, the possibility of applying the arbitration clause is disputed. After the successful use of arbitration to resolve tax disputes in EU arbitration convention, The Organization for Economic Cooperation and Development (OECD) in 2008 and the United Nations (UN) in 2011 were convinced to insert an arbitration clause in their model treaties. Skepticism to Arbitrability of international tax disputes due to its link to the sovereignty rights of states, resulted in utilizing such clauses by few countries in their tax treaties. Shortcomings in current methods of dealing with disputes between Contracting states (bilateral agreement procedure) on avoidance of double taxation agreements and lack of a binding mechanism for resolving disputes through direct negotiations between the two countries, has justified the need for an arbitration clause in these treaties. Regarding the nature of possible disputes arising from double taxation treaties, seems there’s no obstacle to use arbitration clause in Iran’s bilateral tax treaties and in order to draft a proper clause, it is recommended to use one of the model clauses of UN or OECD.
Hassan Vakilian; Ahmad Markaz malmizi
Abstract
As a new discipline, legisprudence is raising for the purpose of overcoming the challenges of inappropriate deployment of legislation and legislative inflation. Legisprudence as an interdisciplinary study uses the theories and findings of sciences for analyzing and studying the legislation and law making ...
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As a new discipline, legisprudence is raising for the purpose of overcoming the challenges of inappropriate deployment of legislation and legislative inflation. Legisprudence as an interdisciplinary study uses the theories and findings of sciences for analyzing and studying the legislation and law making process. Ruling according to law and by law, has led to repetitive recourse to the legislation by governments and this in turn has led to increase of the volumes of legislation; a situation which is in conflict with rule of law. Promulgating laws which have formal and substantive flaws has decreased the quality of legislations and has made the countries legal system inconsistent. As a result the aforementioned situation causes the inefficiency in governance. Assessment of expected and unexpected consequences of legislation from the cost-benefit point of view and paying attention to these consequences in pre-legislation, legislation and post- legislation stages are parts of theoretical attempts for improvement of quality of legislation which is developed in legisprudence. The main aim of legisprudence is to enhance the quality of legislation and its ultimate goal is to assist in the realization of rule of law and good governance.
