887 resultados para Successions internationales
Resumo:
Alors qu’un éternel débat oppose les défenseurs de la scission et ceux de l’unité successorale, la professio juris donne une nouvelle perspective à la question de la détermination du droit applicable à une succession internationale, à travers le prisme de l’autonomie de la volonté et de la prévisibilité juridique. En conférant au de cujus la faculté de désigner lui-même le droit qui régira sa succession, elle lui permet d’écarter la règle de conflit objective au profit d’un ou de plusieurs rattachements de son choix et d’éviter l’incertitude reliée à l’appréciation des rattachements objectifs au moment du décès. Instaurée au Québec en 1994, cette institution n’existe que dans quelques États. Quoique présentant des intérêts indéniables en termes de planification, la professio juris a éveillé la crainte que le de cujus ne l’utilise que pour éluder les règles impératives du droit objectivement applicable, dont ses dispositions protectrices comme la réserve héréditaire. Deux types de limites à la professio juris ont ainsi émergé, restreignant l’éventail de lois parmi lesquelles le de cujus peut choisir et proscrivant ensuite certains effets de la désignation. Ce mémoire repose sur l’étude comparative des balises instituées dans plusieurs législations qui connaissent la professio juris, afin d’apporter un certain éclairage sur sa portée au Québec. Cette grille d’analyse permet également d’examiner comment la professio juris a été circonscrite dans d’autres États, de constater qu’elle peut offrir des avenues de planification qui n’ont pas été retenues au Québec et de porter un regard critique sur ces restrictions.
Resumo:
El trabajo contiene una reflexión crítica sobre la normativa española en materia de sucesiones y donaciones en relación con los no residentes. Se denuncia la discriminación existente en este ámbito entre residentes y no residentes, al no poderse beneficiar estos últimos de las importantes ventajas autonómicas previstas para los residentes. Así lo ha reconocido el Tribunal de Justicia de la Unión Europea, en su Sentencia de 3 de septiembre de 2014 que, sin embargo, no zanja todos los aspectos de la polémica. La autora analiza el pronunciamiento y advierte sobre los casos problemáticos susceptibles de plantearse en el futuro, ante la insuficiencia de la sentencia del Alto Tribunal.
Resumo:
Extending recent research on the importance of specific resources and skills for the internationalization of start-ups, this article tests a negative binomial model on a sample of 520 recently created high technology firms from the UK and Germany. The results show that previous international experience of entrepreneurs facilitates the rapid penetration of foreign markets, especially when the company features a clear and deliberate strategic intent of internationalization from the outset. This research provides one of the first empirical studies linking the influence of entrepreneurial teams to a high probability of success in the internationalization of high-technology ventures.
Resumo:
The Texas Orocline is a prominent orogenic curvature that developed during the early Permian in the southern New England Orogen. Outliers preserving lower Permian sedimentary successions (Bondonga, Silver Spur, Pikedale, Terrica, Alum Rock and Ashford beds) approximately outline the oroclinal structure, but the tectonic processes responsible for the development of these basinal successions, and their relationships to the Texas Orocline, are unclear. Here we address this shortcoming by providing new U–Pb detrital and primary zircon ages from these successions, as well as detailed stratigraphic and structural data from the largest exposed succession (Bondonga beds). Field observations and U–Pb geochronological data suggest that the lower Permian successions in the Texas Orocline are remnants of a single, formerly larger basin that was deposited after ca 302 Ma. Time constraints for formation of this basin are correlative with constraints from the lower Permian Nambucca Block, which was likely deposited in response to regional back-arc extension during and/or after the development of the Texas Orocline. The conclusion that the lower Permian sedimentary basins in the Texas Orocline belong to this back-arc extensional system supports the suggestion that oroclinal bending in the New England Orogen was primarily controlled by trench retreat and associated overriding-plate extension.
Resumo:
The Third International Symposium on Fish Otolith Research and Application in Townsville, Australia, from 11 to 16 July 2004, gathered around 300 scientists from 30 nations (http://www.otolith2004.com). Mayor topics were: structure of otoliths and function; micro-Chemitry and composition; determination of age and growth and their validation; de-termination of age in fish from tropical habitats; influence of climate, ecology and population biology; statistik and modelling; stock assessment and fishery management; quality control in institutions carrying out age determinations, and data processing; and development of technologies. The symposium was preceeded by a workshop at the James Cook University, Townsville, to enhance the knowledge and skill of participants in theoretrical and practical aspects for prearation of otoliths and interpretation of annuli; difficulties in interpreting age in tropical fish; daily increments as well as shape and image analysis.