213 resultados para external accountants


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This Special Report offers recommendations for the amendment of the Council Decision 2010/427/EU establishing the organisation and functioning of the European External Action Service. Its purpose is to contribute, in practical legal terms, to the ongoing review of the Decision in 2013, as well as to the possible discussion on its revision that may take place in 2014. In particular, it sheds light on possible adjustments in the application of the Decision ‘à droit constant’, but also suggests potential alteration of its formulation.

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The Association of  Southeast Asian Nations (ASEAN), founded  in 1967, has from  its onset been an  outward oriented organisation. It has to be outward looking and followed events in the region and  world carefully because domestic dynamics and developments are sensitive to such externalities. The  member states of ASEAN are also firmly aware of the need to be embedded in the broader regional, if  not global context, particularly in the economic arena.   One channel that ASEAN used to achieve this  was through the dialogue partnerships that it established throughout the years with the major powers  and other key countries.      The  EU  is  one  of ASEAN’s  oldest  dialogue  partners.  Trade  and  investments ties  between the two  regions have grown tremendously.  The EU is now ASEAN’s second largest trading partner and biggest  source of FDI in ASEAN, and the partnership now extends also to a whole range of political and security  dialogue. Yet despite all these, ASEAN still perceived the partnership as below potential.  This paper  examines the current EU‐ASEAN relations and reflects on how ASEAN can step up its engagement with  the  EU  at  a time  when the  East  Asian region  has  become the  core region  of  global  politics  and  economics, and ASEAN has to become more united and  cohesive  if  it  is to manage the  increasing  tensions and rising rivalry amongst the big powers in the region, in particular between the US and  China.   

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This short and user-friendly legal commentary on the 2010 Council Decision establishing the organisation and functioning of the EEAS is the first of its kind. It is intended to inform those involved in the review process and to serve as a reference document for practitioners and analysts dealing with the EEAS. Rather than an elaborate doctrinal piece, this legal commentary is a textual and contextual analysis of each article that takes account of i) other relevant legal provisions (primary, secondary, international); ii) the process leading to the adoption of the 2010 Council Decision; iii) the preamble of the Council Decision and iv) insofar as it is possible at this stage, early implementation. Wherever relevant, cross-references to other provisions of the Council Decision have been made so as to tie in the different commentaries and ensure overall consistency.