This essay tries to summarize and analyze the issues of treaty shopping, which is one of the majo... more This essay tries to summarize and analyze the issues of treaty shopping, which is one of the major problems that countries face today while trying to save their volatile budgets . It is being suggested that the imaginable (but very realistic) Scotia and Anglia may have to accept different approaches to tackle the problem, none of these approaches sufficient alone to solve the problem. In the last part of this essay a similar issue about the unstable amount of revenue coming from the UKCS is observed. The whole European fiscal system is jeopardised today and scholars are ‘called to arms’ to invent new and reintroduce old solutions for these tough problems.
The Free Movement of Goods in the European Union, Apr 20, 2013
In the middle of the World's biggest financial and economic crisis since the Great depression of ... more In the middle of the World's biggest financial and economic crisis since the Great depression of 1930s , when the destiny of the EU project is more unclear than ever before, the strong voice of the EU Commission claiming that "The free movement of goods is one of the success stories of the European project" is aimed at bringing the discussion for the future of the EU back on the track of the solid reasoning and outside the populist political talking. The purpose of this essay is to try to find some of general supporting and opposing grounds for that statement of the European Commission, based on examination of the respective TFEU provisions and some of the key practice of the ECJ . Short summary of the importance of the ‘Free movement of goods’ for the establishment of the EU will be briefly presented. Some of the main contradictories of the leading role of the ECJ in forming the EU law by its practical application, which is often criticized for its inability to create consistent decisions, will be analyzed.
The registration of colors as trade marks according to the UK, EU and international system., Jan 2014
The trade mark is often the first thing that a consumer would notice when getting in touch with a... more The trade mark is often the first thing that a consumer would notice when getting in touch with a new brand and usually the last thing that will forget about an old one. The trade mark’s unique feature to distinguish between different products and services has an enormous social and economic value which is further strengthened by today’s ever raising global consumerism. Trade marks enable people to attach particular associations to particular brands like, among many other things - quality, origin and publicity.1 All these important trade mark’s features inevitably lead to aggressive practices of corporations to win and secure bigger shares of the market and to promote their products more successively.
Part I: The juridical nature of arbitration. Part II: Case study., Apr 2013
The juridical nature of arbitration is a frequent subject for theoretical and practical discussio... more The juridical nature of arbitration is a frequent subject for theoretical and practical discussions. While some scholars accept that the arbitration derives its power from the jurisdiction it resides, and it only exists because of and as far as provided by the state, others maintain that it is self-sufficient and exists as an expression of the will of the parties. The former are called supporters of the jurisdictional theory and the latter - supporters of the contractual theory. The first part of the present essay is devoted to outline the basic main characteristics of both theories and to summarize their positive and negative features according to the current and past legal practice.
Part I: Case Study. Part II: The major legal functions of the bill of lading., Jan 2014
The bill of lading is a document issued by an ocean carrier to shipper with whom the former has e... more The bill of lading is a document issued by an ocean carrier to shipper with whom the former has entered into a contract for the carriage of goods. The bill of lading is a product of customary merchant law (the so called Lex Mercatoria) and even though there are some traces of early documents resembling the bill of lading to be found back in Roman times (15 AD), its modern form was established back in the medieval by European traders. The bill of lading has a profound importance in facilitating international trade and particularly – international carriage of goods by sea. The today’s modern bill of lading, initially being a subject of the customary merchant law , is codified and regulated internationally – by the Hague rules , later amended by the Brussels Protocol of 1968 to become known as Hague-Visby Rules, both incorporated in the UK respectively in the 1924 and 1971Carriage of Goods by Sea Acts. Additionally, the Hamburg rules , together with the Draft Convention on Contracts for the International Carriage of Goods Wholly or Partly by Sea form the most current body of international rules regulating the bill of lading.
Fiduciary duties are a moral category that derives from equity and are generally described as a r... more Fiduciary duties are a moral category that derives from equity and are generally described as a requirement to one person, called a fiduciary to act solely in the interests of another. In the 1997 UK case Bristol and West Building Society v Mothew , Judge Millett L.J achieved one of the most accurate definitions on the matter, stating that a fiduciary is “someone who has undertaken to act for or on behalf of another in a particular matter in circumstances which give rise to a relationship of trust and confidence.”
International criminal law and international (and regional) human rights law can and do intersect. One way this happens is through Extradition. , Dec 2013
The current globalization of commerce, finance and transportation has also brought globalization ... more The current globalization of commerce, finance and transportation has also brought globalization of crime . Terrorism, cybercrime, piracy, money-laundering, as well as the permanent problem of drugs and human trafficking are just amongst the main examples of an even wider network of trans-border criminal activities. There is a growing pressure on all states to tackle international crime more efficiently. Extradition and legal assistance in criminal matters are the principal tools for the enforcement of both international and domestic criminal law. The high efficiency of extradition is essential in the global fight against international crime.
Corporate taxation in the UK and the Republic of Bulgaria. Formation of the Tax base. Allowances, deductions, and reliefs. A comparative analysis., May 2014
Income tax is invented before the joint stock company. Currently, neither UK, nor Bulgarian compa... more Income tax is invented before the joint stock company. Currently, neither UK, nor Bulgarian companies pay income tax. Nowadays, both Bulgarian and UK companies pay corporation tax (or as called in Bulgaria “corporate income tax”).
Corporate taxation, as an integral part of the direct taxation system, is distinguished from every other form of taxation and is applied in almost all countries around the world. The corporation tax is a charge on the “profits” of a company. Both in the UK and Bulgaria “profits” include income and chargeable gains and are subject to different adjustments.
How exactly are “profits” adjusted by the British and Bulgarian legislators in order for the corporation tax base to be formed? How a “company” is defined for tax purposes in both jurisdictions? Which incomes and expenses are included and which are excluded from the taxation of companies? What are the social and political reasons for taxing companies? And mainly - What tax incentives, allowances, deductions and reliefs are available in Bulgaria and the UK? These are among the main issues to be analysed in the present comparative research.
Doing Business in Angola. The Legal Aspects., May 2013
Former Portuguese colony (until 1975) and just 10 years after the end of a 27-years of civil war,... more Former Portuguese colony (until 1975) and just 10 years after the end of a 27-years of civil war, today Angola is one of the fastest growing economies and the third biggest market in Africa. UK is the second largest overseas investor in Angola (with about 3 bn. USD annually). TOSL is aiming at a country that is believed in the near future to become the biggest African oil producer (now it is second, after Nigeria) as currently 85% of the Angolan GDP is formed by the oil industry . The country is a member of OPEC since 2006 and its current production quota is about 1.7 million barrels a day.
This essay tries to summarize and analyze the issues of treaty shopping, which is one of the majo... more This essay tries to summarize and analyze the issues of treaty shopping, which is one of the major problems that countries face today while trying to save their volatile budgets . It is being suggested that the imaginable (but very realistic) Scotia and Anglia may have to accept different approaches to tackle the problem, none of these approaches sufficient alone to solve the problem. In the last part of this essay a similar issue about the unstable amount of revenue coming from the UKCS is observed. The whole European fiscal system is jeopardised today and scholars are ‘called to arms’ to invent new and reintroduce old solutions for these tough problems.
The Free Movement of Goods in the European Union, Apr 20, 2013
In the middle of the World's biggest financial and economic crisis since the Great depression of ... more In the middle of the World's biggest financial and economic crisis since the Great depression of 1930s , when the destiny of the EU project is more unclear than ever before, the strong voice of the EU Commission claiming that "The free movement of goods is one of the success stories of the European project" is aimed at bringing the discussion for the future of the EU back on the track of the solid reasoning and outside the populist political talking. The purpose of this essay is to try to find some of general supporting and opposing grounds for that statement of the European Commission, based on examination of the respective TFEU provisions and some of the key practice of the ECJ . Short summary of the importance of the ‘Free movement of goods’ for the establishment of the EU will be briefly presented. Some of the main contradictories of the leading role of the ECJ in forming the EU law by its practical application, which is often criticized for its inability to create consistent decisions, will be analyzed.
The registration of colors as trade marks according to the UK, EU and international system., Jan 2014
The trade mark is often the first thing that a consumer would notice when getting in touch with a... more The trade mark is often the first thing that a consumer would notice when getting in touch with a new brand and usually the last thing that will forget about an old one. The trade mark’s unique feature to distinguish between different products and services has an enormous social and economic value which is further strengthened by today’s ever raising global consumerism. Trade marks enable people to attach particular associations to particular brands like, among many other things - quality, origin and publicity.1 All these important trade mark’s features inevitably lead to aggressive practices of corporations to win and secure bigger shares of the market and to promote their products more successively.
Part I: The juridical nature of arbitration. Part II: Case study., Apr 2013
The juridical nature of arbitration is a frequent subject for theoretical and practical discussio... more The juridical nature of arbitration is a frequent subject for theoretical and practical discussions. While some scholars accept that the arbitration derives its power from the jurisdiction it resides, and it only exists because of and as far as provided by the state, others maintain that it is self-sufficient and exists as an expression of the will of the parties. The former are called supporters of the jurisdictional theory and the latter - supporters of the contractual theory. The first part of the present essay is devoted to outline the basic main characteristics of both theories and to summarize their positive and negative features according to the current and past legal practice.
Part I: Case Study. Part II: The major legal functions of the bill of lading., Jan 2014
The bill of lading is a document issued by an ocean carrier to shipper with whom the former has e... more The bill of lading is a document issued by an ocean carrier to shipper with whom the former has entered into a contract for the carriage of goods. The bill of lading is a product of customary merchant law (the so called Lex Mercatoria) and even though there are some traces of early documents resembling the bill of lading to be found back in Roman times (15 AD), its modern form was established back in the medieval by European traders. The bill of lading has a profound importance in facilitating international trade and particularly – international carriage of goods by sea. The today’s modern bill of lading, initially being a subject of the customary merchant law , is codified and regulated internationally – by the Hague rules , later amended by the Brussels Protocol of 1968 to become known as Hague-Visby Rules, both incorporated in the UK respectively in the 1924 and 1971Carriage of Goods by Sea Acts. Additionally, the Hamburg rules , together with the Draft Convention on Contracts for the International Carriage of Goods Wholly or Partly by Sea form the most current body of international rules regulating the bill of lading.
Fiduciary duties are a moral category that derives from equity and are generally described as a r... more Fiduciary duties are a moral category that derives from equity and are generally described as a requirement to one person, called a fiduciary to act solely in the interests of another. In the 1997 UK case Bristol and West Building Society v Mothew , Judge Millett L.J achieved one of the most accurate definitions on the matter, stating that a fiduciary is “someone who has undertaken to act for or on behalf of another in a particular matter in circumstances which give rise to a relationship of trust and confidence.”
International criminal law and international (and regional) human rights law can and do intersect. One way this happens is through Extradition. , Dec 2013
The current globalization of commerce, finance and transportation has also brought globalization ... more The current globalization of commerce, finance and transportation has also brought globalization of crime . Terrorism, cybercrime, piracy, money-laundering, as well as the permanent problem of drugs and human trafficking are just amongst the main examples of an even wider network of trans-border criminal activities. There is a growing pressure on all states to tackle international crime more efficiently. Extradition and legal assistance in criminal matters are the principal tools for the enforcement of both international and domestic criminal law. The high efficiency of extradition is essential in the global fight against international crime.
Corporate taxation in the UK and the Republic of Bulgaria. Formation of the Tax base. Allowances, deductions, and reliefs. A comparative analysis., May 2014
Income tax is invented before the joint stock company. Currently, neither UK, nor Bulgarian compa... more Income tax is invented before the joint stock company. Currently, neither UK, nor Bulgarian companies pay income tax. Nowadays, both Bulgarian and UK companies pay corporation tax (or as called in Bulgaria “corporate income tax”).
Corporate taxation, as an integral part of the direct taxation system, is distinguished from every other form of taxation and is applied in almost all countries around the world. The corporation tax is a charge on the “profits” of a company. Both in the UK and Bulgaria “profits” include income and chargeable gains and are subject to different adjustments.
How exactly are “profits” adjusted by the British and Bulgarian legislators in order for the corporation tax base to be formed? How a “company” is defined for tax purposes in both jurisdictions? Which incomes and expenses are included and which are excluded from the taxation of companies? What are the social and political reasons for taxing companies? And mainly - What tax incentives, allowances, deductions and reliefs are available in Bulgaria and the UK? These are among the main issues to be analysed in the present comparative research.
Doing Business in Angola. The Legal Aspects., May 2013
Former Portuguese colony (until 1975) and just 10 years after the end of a 27-years of civil war,... more Former Portuguese colony (until 1975) and just 10 years after the end of a 27-years of civil war, today Angola is one of the fastest growing economies and the third biggest market in Africa. UK is the second largest overseas investor in Angola (with about 3 bn. USD annually). TOSL is aiming at a country that is believed in the near future to become the biggest African oil producer (now it is second, after Nigeria) as currently 85% of the Angolan GDP is formed by the oil industry . The country is a member of OPEC since 2006 and its current production quota is about 1.7 million barrels a day.
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Papers by Dimitar Terziyski
Corporate taxation, as an integral part of the direct taxation system, is distinguished from every other form of taxation and is applied in almost all countries around the world. The corporation tax is a charge on the “profits” of a company. Both in the UK and Bulgaria “profits” include income and chargeable gains and are subject to different adjustments.
How exactly are “profits” adjusted by the British and Bulgarian legislators in order for the corporation tax base to be formed? How a “company” is defined for tax purposes in both jurisdictions? Which incomes and expenses are included and which are excluded from the taxation of companies? What are the social and political reasons for taxing companies? And mainly - What tax incentives, allowances, deductions and reliefs are available in Bulgaria and the UK? These are among the main issues to be analysed in the present comparative research.
Corporate taxation, as an integral part of the direct taxation system, is distinguished from every other form of taxation and is applied in almost all countries around the world. The corporation tax is a charge on the “profits” of a company. Both in the UK and Bulgaria “profits” include income and chargeable gains and are subject to different adjustments.
How exactly are “profits” adjusted by the British and Bulgarian legislators in order for the corporation tax base to be formed? How a “company” is defined for tax purposes in both jurisdictions? Which incomes and expenses are included and which are excluded from the taxation of companies? What are the social and political reasons for taxing companies? And mainly - What tax incentives, allowances, deductions and reliefs are available in Bulgaria and the UK? These are among the main issues to be analysed in the present comparative research.