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World history and politics

How is it possible that two nations that are political allies of the United States, Argentina and Great Britain, could have gone to war over such a desolate location in the South Atlantic Ocean? Do you agree with the British government’s position that they went to war to protect British subjects? Or do you agree with Argentina’s historical claims over the islands they call Las Malvinas? How effective was United States foreign policy over this episode? Do you think President Reagan and Secretary of State Haig could have handled things much differently? What lessons can other nations, including the United States, learn from this episode in world history and politics?

Sample Solution

The increased conclusion of Double Tax Conventions (“DTC”) led to necessity of continuously update the Model Tax Convention and Commentaries (“MTC”). Probably the main function of the MTC is linked to harmonisation function, by laying down unified set of allocation rules and determination of DTC’ scope. The MTC’s commentaries present interpretations where Vienna Convention on Law of Treaties (“VCLT”) lack to provide coherent and appropriate law interpretations. My consideration is the logical consequence that VCLT is applicable to all international treaties, covering a wide rage of general situations interpretations, and on the other side the OECD MTC, being more specific, is able to give precise guidance in double taxation field. The other more practical function of the MTC is determination of basic outlines for allocating the taxation rights between the countries. It serves as a template for concluding bilateral DTC and facilitates the process of negotiations. Nowadays, a wide range of states recognise and apply the MTC, its effect going beyond the OECD member countries, being used as basic reference during DTC negotiations between OECD member state and a non-member state, as well as between two non-member states, too. The growing importance of MTC also contributes to the wide recognition of its Commentary as guideline for interpretation of DTCs. Moreover, it is important to determine the legal status of MTC. As it can be noticed, MTC does not qualify as legislation and there is no international rule to prescribe its mandatory applicability, thus it is not a legally binding document. However, taking into account that the MTC and its Commentaries are adopted by the OECD’s Council, such decisions requiring unanimity led to the assumption that the provisions of MTC reflect the intentions of all member states. As per art. 31 para. (4) of VCLT, special meaning can be attributed to a term if it
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