Journal of Legal Studies

Double Taxation Conventions, Transfer Pricing and Fiscal Space. From Tax Law Underpinnings to Financial Assessments

Florin Cornel Dumiter — 2024-11-05

This article tackles the sensible and complex problem of international taxation. The main objective of the paper is to create a comprehensive fiscal space, especially at the European level, in the direct taxation domain. The main scope of the research is to identify, evaluate, and assess the main pillars and features of this fiscal space. The research methodology is based both on theoretical analysis of double taxation and transfer pricing issues, but also on practical aspects of several specific case laws. The conclusions of the article highlight the further improvement and development of the arm’s length principle structure, improving double taxation multilateral conventions, recalibrating the mutual agreement procedure, and strengthening the tax authorities’ international cooperation techniques and tactics.

Discrimination Based on Political or Other Opinions: Impact on the Labor Rights of Probationary Employees and Interns

Simoni Takashvili — 2024-11-05

The probation (trial) period employment contract and the internship are characterized by certain specificity in Georgian law. The issue of protecting the labor rights of probationary employees and interns, especially the termination of the contract, is even more specific. Moreover, the issue of political or other views, as one of the types of freedom of expression and the form of discrimination is interesting in the internship and trial period labor relationship. Based on the specificity of the Georgian case law, due to the simple termination of the probation period (trial period) employment contract, it is possible that the employer may abuse his right and thus violate the rights of the employee and/or intern. The following article mainly focuses on the research of these issues. The article also analyses the recent approaches of the Georgian courts' practice and several cases of the International Court of Justice, which are the most well-known and often cited cases in foreign legal literature.

Legal Transformation of a Public Tertiary Institution: Turnaround and Public Interest of the Ghana Institute of Management and Public Administration (GIMPA)

Kingsley S. Agomor — 2024-11-05

Just over a decade ago, public tertiary institutions depended on the government for funding and received instructions on running their day-to-day affairs from the state. Recently, GIMPA a public tertiary institution deployed legal options to gain autonomy to stabilize its financial performance and service delivery. This article updates the progress that has since been made in understanding the reversal of the stressful financial situation of the institute through the lens of the existing legal framework. Further, the paper examined an ambitious organizational structure dwelling on a robust legal framework to redirect management policies, rules, regulations, and functional decisions of a public tertiary institution serving public management and public administration training and consultancy. Termed “legal framework,” this set of legal instruments is cultivated into efficient and effective operations that yield financial stability that ensures growth and is trajected towards national development.

From International Mandate to National Legislation: Pakistan’s Response to Erga Omnes Obligations on Child Sexual Abuse

Muhammad Imran Ali — 2024-11-05

This article critically assesses Pakistan's compliance with erga omnes obligations under the Convention on the Rights of the Child (CRC) concerning sexual abuse of children. It discusses the discrepancies between the international and national levels of legal provision and scrutinizes Pakistani measures to safeguard children against sexual exploitation from the perspective of the CRC. However, there are shortcomings in implementing such laws and, therefore, such protections are not effectively implemented. In the current article, some of the major fields of Pakistan's legislation that do not conform to international standards are described, and the importance of legal reforms is stressed. Pakistan can better work to eradicate child sexual abuse and meet the requirements of the CRC through the synchronization of national laws with international norms and standards.

Traffic Accidents: A Historical and Socio-Legal Analysis of Road Safety Challenges

Dariia Melnykova — 2024-11-05

This article examines the socio-legal aspects of the formation of the concept of a traffic accident, exploring its evolution from the late 19th century to the present day. The rapid growth of motor vehicles and the increasing complexity of road systems have necessitated the development of legal frameworks and safety regulations to address the risks posed by traffic accidents. The study highlights key legal milestones, such as the official introduction of the term "traffic accident" at the 1949 Geneva Conference, and analyzes the role of societal attitudes toward road safety and personal responsibility. It also delves into the cultural factors influencing traffic behavior, emphasizing the need for a comprehensive safety culture that involves drivers, pedestrians, and state regulation. By assessing the socio-legal dynamics, the article provides insights into the challenges of ensuring road safety and reducing the social and economic consequences of traffic accidents.

Legal Perspective on the Use of Artificial Intelligence in Corporate Governance in Nigeria: Potentials and Challenges

Moses Peace Richard — 2024-11-05

From a legal standpoint, this paper critically examines the potential and challenges in deploying Artificial (AI) Intelligence in corporate governance in Nigeria. The examination revealed that leveraging AI in corporate governance could enhance corporate efficiency in Nigeria through improved decision-making, risk management, financial reporting, and stakeholder protection and engagement. However, possible bias and data privacy breaches are significant risks that pose ethical challenges when AI is deployed in corporate governance. Particularly, Nigeria is bisected by several socio-economic challenges, such as a lack of a robust AI framework and insufficient technological expertise to develop and optimize AI systems. Furthermore, Nigeria currently lacks comprehensive national AI legislation, thereby resulting in the absence of a legal basis for the effective deployment of AI in corporate governance and board management. Against this backdrop, this paper proposes an AI-based corporate governance framework, which can be adapted into future legislative reforms to streamline decision-making processes and improve board accountability and stakeholders’ protection in companies. Overall, it argues that AI legislation and policies are vital to the success of efforts to implement AI-based corporate governance in Nigeria.

Harassment From the Perspective of the Current Romanian Criminal Code

Alin Teodorus Drăgan — 2024-11-05

The legislator of the Criminal Code resorted to the criminalization of this deed in response to cases that occurred in everyday reality, in which various persons, especially women, are waited for and followed in the street or other public spaces or are badgered via phone calls or messages, all of which are done in such a way as to create a state of fear for the person in question.