Clarification of the Meaning of "Beneficial Owner" in the OECD Model Tax Convention: Comment on the April 2011 Discussion Draft

In April 2011, the OECD released an important discussion draft that is intended to clarify the meaning of the term "beneficial ownership" under articles 10, 11 and 12 of the OECD Model (2010). This article discusses these proposals and demonstrates that some refinement is necessary.

EU report on the implementation of the UN Convention on the Rights of Persons with Disabilities

On 5 June 2014, the European Union published its first report on the implementation of the UN Convention on the Rights of Persons with Disabilities (UN CRPD). This document follows the ratification of the Convention by the EU in 2010 and its obligation to prepare and submit a report on its actions to support the implementation of the Convention. Read the report here.

TFC e-learning estàndards : Anàlisi de la qualitat de les metadades presents als documents LOM

Aquest projecte vol estudiar la qualitat de les metadades presents en els documents que representen objectes de coneixement LOM (

The CFSP/ESDP, Parliamentary Accountability, and the ´Future of Europe´ Convention debate

This paper examines the importance that the current Convention on the Future of Europe is giving (or not) to the question of democratic accountability in European foreign and defence policy. As all European Union (EU) member states are parliamentary democracies1, and as there is a European Parliament (EP) which also covers CFSP (Common Foreign and Security Policy) and ESDP (European Security and Defence Policy2) matters, I will concentrate on parliamentary accountability rather than democratic accountability more widely defined. Where appropriate, I will also refer to the work of other transnational parliamentary bodies such as the North Atlantic Assembly or NAA (NATO´s Parliamentary Assembly) or the Western European Union (WEU) Parliamentary Assembly3. The article will consist of three sections. First, I will briefly put the question under study within its wider context (section 1). Then, I will examine the current level of parliamentary accountability in CFSP and defence matters (section 2). Finally, I will consider the current Convention debate and assess how much attention is being given to the question of accountability in foreign and defence policies (section 3). This study basically argues that, once again, there is very little interest in an issue that should be considered as vital for the future democratic development of a European foreign and defence policy. It is important to note however that this paper does not cover the wider debate about how to democratise and make the EU more transparent and closer to its citizens. It concentrates on its Second Pillar because its claim is that very little if any attention is being given to this question

[Rapport sur l'agriculture, fait dans la séance du 16 vendémiaire an III, à la Convention nationale, au nom du Comité d'agriculture, par Pénière] ([Reprod.])

Collection : Les archives de la Révolution française ; 10.2.136