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Relevant bibliographies by topics / Revenge porn

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Academic literature on the topic 'Revenge porn'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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Journal articles on the topic "Revenge porn"

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Martello, Laura, and Rodrigo Vaz Silva. "Revenge porn." Academia de Direito 3 (August 31, 2021): 891–907. http://dx.doi.org/10.24302/acaddir.v3.3354.

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O presente trabalho visa contextualizar as inovações trazidas pela Lei n. 13.718/18, com escopo principal a prática conhecida como Pornografia de Vingança (Revenge Porn ou Revanche Pornográfico), também abordar sua caracterização à luz do Direito Penal. O fenômeno da Pornografia de Vingança é caracterizado pela divulgação sem consentimento de fotos, vídeos, áudios e demais tipos de mídia que possuam conteúdo íntimo da vítima, no ambiente virtual (redes sociais, aplicativos de mensagens instantâneas, hospedagem em websites, entre outros). Por conseguinte, está pesquisa também estudou os crimes

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Goldsworthy, Terry, Matthew Raj, and Joseph Crowley. "“Revenge Porn”." International Journal of Technoethics 8, no. 2 (2017): 26–41. http://dx.doi.org/10.4018/ijt.2017070103.

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Currently, a range of criminal offences are perpetrated online. In addition to the commission of traditional offences, such as fraud, stalking, and domestic violence, new phenomena have emerged to warrant attention from the media, government, and communities. The phenomenon colloquially referred to as ‘revenge porn' stands as one of the greater threats to public morality. To date, legislative responses to circumscribe revenge porn, both internationally and in Australia, have been sporadic and disjunctive. This article critically examines the impact and prevalence of revenge porn and provides a

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Fillibeck, Enya C. "Revenge Porn." Praxis der Rechtspsychologie 34, no. 1 (2024): 103–11. http://dx.doi.org/10.1026/0939-9062/a000008.

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Zusammenfassung: Die Veröffentlichung von pornografischem Material ohne die Einwilligung der abgebildeten Person über das Internet, auch „revenge porn“ (deutsch: Rachepornografie) genannt, ist in den letzten Jahren immer mehr zu einer erheblichen Bedrohung geworden. Die Integration sozialer Medien in unsere persönlichen Beziehungen eröffnet neue Möglichkeiten zur sexuellen Ausbeutung und Viktimisierung. Die vorliegende Arbeit untersucht das Phänomen der Rachepornografie aus einer rechtspsychologischen Perspektive. Durch die ganzheitliche Betrachtung von Täterprofilen, der Folgen für die Opfer

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Fathia Putri Adilla. "Perlindungan Hukum Bagi Korban Revenge Porn." Tamilis Synex: Multidimensional Collaboration 1, no. 02 (2023): 11–17. https://doi.org/10.70610/tls.v1i02.39.

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Pelanggaran hak asasi manusia banyak terjadi, terutama yang berdampak pada perempuan, seperti ketidaksetaraan gender, kekerasan seksual, kekerasan dalam rumah tangga, perdagangan perempuan, dan eksploitasi pada masa perang. Penggunaan kekerasan telah berubah dan berkembang seiring dengan kemajuan teknologi informasi dan era globalisasi. Selain aksi kekerasan langsung, balas dendam pornografi (revenge porn). Tujuan penelitian ini adalah untuk mengetahui faktor yang menyebabkan terjadinya revenge porn dan perlindungan hukum korban revengen porn. Penelitian ini menggunakan penelitian yuridis norm

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Pina, Afroditi, James Holland, and Mark James. "The Malevolent Side of Revenge Porn Proclivity." International Journal of Technoethics 8, no. 1 (2017): 30–43. http://dx.doi.org/10.4018/ijt.2017010103.

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This paper presents a novel study, exploring a form of technology facilitated sexual violence (TFSV) known as revenge porn. Despite its emerging prevalence, little is known about the characteristics of revenge porn perpetrators. In the current study, a revenge porn proclivity scale was devised to examine participants' behavioural propensity to engage in revenge porn. One hundred adults, aged 18-54, were recruited online from a community sample. The correlational relationship between revenge porn proclivity and the self-reported endorsement of the Dark Triad, sadism, and ambivalent sexism was e

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Veronica Agustina Darida and Slamet Tri Wahyudi. "Politik Kriminal Optimalisasi Perlindungan Hukum Terhadap Anak Sebagai Korban Tindak Pidana Revenge Porn." Jurnal Interpretasi Hukum 5, no. 1 (2024): 889–902. http://dx.doi.org/10.22225/juinhum.5.1.8502.889-902.

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Pornografi balas dendam atau revenge porn sedang marak terjadi, dan banyak anak dibawah umur sebagai korbannya. Revenge porn adalah tindak pidana pornografi motif balas dendam pelaku kepada korban dengan menyebarluaskan konten asusilanya di sosial media. Optimalisasi perlindungan hukum kepada anak korban revenge porn sangat diperlukan mengingat anak adalah sosok yang lemah, dan dampak negatif yang ditimbulkan akan sangat menggangu kesehatan fisik seperti rasa lelah dan tegang otot akibat cemas berlebih, serta terganggunya psikologis anak yang menimbulkan stress berlebih dan trauma berat. Reven

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Christianto, Hwian. "Revenge porn sebagai Kejahatan Kesusilaan Khusus: perspektif Sobural." Veritas et Justitia 3, no. 2 (2017): 299–326. http://dx.doi.org/10.25123/vej.2682.

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Revenge porn is a new growing modus operandi of crime in society. Law enforcement still considers porn revenge as a pornographic crime in general as it is an activity of disseminating information that violates decency. Approach used by law enforcement in assessing revenge porn is still limited to formal juridical approach without considering the characteristics of porn revenge that substantive justice is not fulfilled. As part of a full understanding of porn revenge, a Criminological understanding of the Sobural approach is made. Two issues to be studied are (1) what is the significance of usi

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Bates, Samantha. "Revenge Porn and Mental Health." Feminist Criminology 12, no. 1 (2016): 22–42. http://dx.doi.org/10.1177/1557085116654565.

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This study examines the emotional and mental health effects revenge porn has on female survivors. To date, no other academic studies have exclusively focused on mental health effects in revenge porn cases. In-depth qualitative interviews were conducted between February 2014 and January 2015 with 18 female revenge porn survivors, and inductive analysis revealed participants’ experiences of trust issues, posttraumatic stress disorder (PTSD), anxiety, depression, suicidal thoughts, and several other mental health effects. These findings reveal the seriousness of revenge porn, the devastating impa

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Ramadhan, Sagita Destia, and Elva Imeldatur Rohmah. "Revenge Porn dalam Kajian Viktimologi." Ma’mal: Jurnal Laboratorium Syariah dan Hukum 5, no. 1 (2024): 1–26. http://dx.doi.org/10.15642/mal.v5i1.317.

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Abstract: Revenge porn is the act of distributing pornographic material without the consent of the victim. Based on this, this paper aims to examine victims of revenge porn or revenge pornography by reviewing from the perspective of victimology. This paper is a normative legal research, using statutory, case, and conceptual approaches. The study concluded that victims of pornography often resort to revenge. The occurrence of this victimization process begins with the victim himself. Many lovers initially love each other, but when they break up they hate each other and end up taking revenge by

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Fauzan, Muhammad, Hanif Fil'Awalin, Davina Dewi Aulyanti, et al. "Pemberantasan Revenge Porn di Lingkungan Sekolah Menengah Atas Ditinjau dengan Hukum Positif di Indonesia." Jurnal Hukum Statuta 2, no. 3 (2023): 121–36. https://doi.org/10.35586/jhs.v2i3.5692.

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Revenge Porn sedang marak terjadi di kalangan anak-anak atau siswa SMA yang berpacaran. Terlebih terdapat aturan main mengenai revenge porn itu sendiri di peraturan perundang-undangan. Maka daripada itu perlu adanya sebuah penelitian lebih lanjut mengenai revenge porn sebagai tindak pidana, pengaturan revenge porn ditinjau dengan Undang-Undang Nomor 11 Tahun 2008 tentang Informasi dan Transaksi Elektronik dan Undang-Undang Nomor 12 Tahun 2022 tentang Tindak Pidana Kekerasan Seksual, dan untuk mengetahui prosedur pelaporan ketika terjadi kasus revenge porn. Metode penelitian yang digunakan adal

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Dissertations / Theses on the topic "Revenge porn"

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Brogueira, Patrícia Alexandra Duque. "Revenge porn: a partilha não consentida de conteúdos íntimos – motivações e impactos." Bachelor's thesis, [s.n.], 2021. http://hdl.handle.net/10284/10810.

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Projeto de Graduação apresentado à Universidade Fernando Pessoa como parte dos requisitos para obtenção do grau de Licenciada em Criminologia<br>O presente Projeto de graduação está dividido em dois capítulos em que, no primeiro, foi utilizada uma metodologia de revisão bibliográfica de forma a analisar teoricamente em que consiste a partilha não consentida de conteúdos íntimos, mais propriamente, a Revenge Porn. São apresentados, conceitos, motivos, meios de perpretação, impactos nas vítimas, estatísticas e uma visão legal do fenómeno. No segundo capítulo consta delineada uma contribuição emp

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Mincke, Maureen. "« Le phénomène du Revenge Porn : entre reconnaissance et stigmatisation, le point de vue des victimes. »." Thesis, Université d'Ottawa / University of Ottawa, 2021. http://hdl.handle.net/10393/42684.

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Ce mémoire porte un regard sociologique pour comprendre globalement le phénomène du Revenge Porn chez les adolescentes/jeunes adultes de 16 à 25 ans se considérant victimes de cette pratique. Plus précisément, il s’intéresse, d’un point de vue phénoménologique, à leurs perceptions du phénomène du revenge porn. Notre analyse se base sur les histoires et les expériences vécues de quatre femmes se considérant comme victimes et une cinquième personne qui est la co-fondatrice de l’association stop fisha, établie en France, qui nous a parlé de son expérience et des divers cas auxquel

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Md, Nabil. "From sex tapes to revenge porn: Construction of a genre : Gender, sexuality and power in new media." Thesis, Stockholms universitet, Institutionen för mediestudier, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-107285.

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This paper makes an attempt to explain the construction of a newly developed genre called revenge porn flourishing in new media. The study analyzes the patterns of production and display of revenge porn content as well as the mechanisms of the site that archives such materials. The results of this study suggest that the development of such a genre cannot be attributed only to liberatory and/or victimizing effects of the electronic space. Rather, social power structures based on discourses like gender, heterosexuality and capitalist patriarchy that exploit the surveillance mechanism of the inte

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Mota, Bruna Germana Nunes. "Pornografia de VinganÃa em Redes Sociais: Perspectivas de Jovens Vitimadas e as PrÃticas Educativas Digitais." Universidade Federal do CearÃ, 2015. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=13900.

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FundaÃÃo de Amparo Ã Pesquisa do Estado do CearÃ<br>A Internet nos proporciona o acesso Ãs informaÃÃes em tempo real, possibilita as mais variadas conexÃes de conhecimentos. Com todas essas facilidades, a Internet proporciona tambÃm perigos, os chamados Crimes Virtuais, que sÃo caracterizados por delitos praticados atravÃs do meio virtual, podem ser enquadrados no CÃdigo Penal Brasileiro e os infratores estÃo sujeitos Ãs penas previstas na Lei. O intuito do ensaio Ã problematizar as PrÃticas Educativas Digitais (PEDs) relacionadas com os crimes virtuais, em especial a Pornografia de vinganÃa.

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Silva, Sirlanda Maria Selau da. "O discurso jurídico sobre pornografia de vingança no Brasil." Universidade do Vale do Rio dos Sinos, 2016. http://www.repositorio.jesuita.org.br/handle/UNISINOS/5699.

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Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2016-09-14T13:45:21Z No. of bitstreams: 1 Sirlanda Maria Selau da Silva_.pdf: 765731 bytes, checksum: 461af05b227ee0603b6e0f093bbf7f53 (MD5)<br>Made available in DSpace on 2016-09-14T13:45:21Z (GMT). No. of bitstreams: 1 Sirlanda Maria Selau da Silva_.pdf: 765731 bytes, checksum: 461af05b227ee0603b6e0f093bbf7f53 (MD5) Previous issue date: 2016-08-08<br>CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior<br>A pornografia de vingança será analisada a partir dos discursos que se processam no judiciário bras

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Laslier, Pierre-François. "Réseaux sociaux numériques et responsabilité pénale." Electronic Thesis or Diss., Bordeaux, 2024. http://www.theses.fr/2024BORD0119.

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Fers de lance de la démocratisation de la parole en ligne, les réseaux sociaux ont incontestablement bouleversé notre paysage informationnel en offrant à chacun la faculté de s’exprimer et de nouer des contacts avec d’autres personnes. Porteuses d’espoirs, ces plateformes ont également contribué à l’apparition de nouvelles formes d’atteinte qui ne pouvaient laisser indifférent le droit pénal. « Raids numériques », discours de haine, délinquance sexuelle, tromperies ou atteintes à la personnalité, voilà autant d’agissements illicites qui trouvent à être amplifiés par le canal des réseaux sociau

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Tomazi, Lediane. "ARCAÍNA REVERTE A PREFERÊNCIA CONDICIONADA POR LUGAR INDUZIDA POR MORFINA EM CAMUNDONGOS." Universidade Federal de Santa Maria, 2014. http://repositorio.ufsm.br/handle/1/9019.

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Conselho Nacional de Desenvolvimento Científico e Tecnológico<br>The morphine addiction is a chronic disease that involves biological, cognitive and behavioral changes developed after repeated and compulsive drug use. Even after long periods of abstinence relapses occur to users, especially when faced with situations that resemble the use thereof. The protocol of conditioned place preference (CPP) has been one of the most widely used experimental models to measure the positive reinforcing effects (conditioned place preference) and negative (conditioned place aversion) of several drugs, includi

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McCrory, Christopher T. C. "Impact of gel morphology on pore-filled membranes /." *McMaster only, 2001.

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Lança, Mariana Tareco. "Desalcoolização parcial de vinhos por nanofiltração e osmose inversa." Master's thesis, ISA/UTL, 2011. http://hdl.handle.net/10400.5/4025.

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Mestrado em Viticultura e Enologia - Instituto Superior de Agronomia / Faculdade de Ciências. Universidade do Porto<br>The aim of this work is to compare the characteristics of red and white dealcoholized wine in 1,5% vol. and 3,0% vol. by Nanofiltration and Reverse Osmosis, also knowing the effects of dealcoholization level in each wine characteristics. The present work was leaded by stages. The permeate flux and the alcohol rejection were determined in two processes. Standard lab analysis was conducted and the effects of the two processes and the two reductions of alcohol levels in the fin

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Frühauf, Pâmella Karina Santana. "ESPERMINA REVERTE O DANO DE MEMÓRIA INDUZIDO POR LIPOPOLISSACARÍDEO EM CAMUNDONGOS." Universidade Federal de Santa Maria, 2014. http://repositorio.ufsm.br/handle/1/9008.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior<br>Neuroinflammation is a neuropathological finding in a number of neurodegenerative diseases. Intraperitoneal injection of lipopolysaccharide (LPS) induces neuroinflammation and memory deficit. Spermine and spermidine are endogenous polyamines that physiologically modulate the N-methyl-D-aspartate (NMDA) receptor in mammals by binding to the polyamine-binding site at the NMDA receptor. Since polyamines improve memory in cognitive tasks, we tested whether the post-training administration of spermine reverses the deficits of memory ind

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Books on the topic "Revenge porn"

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Pears, Kayleigh. Revenge Porn. Kayleigh Pears, 2018.

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Colorado. Office of State Auditor. Port of Entry Division, Department of Revenue. [Office of State Auditor, 1995.

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Colorado. Office of State Auditor. Ports of Entry, Department of Revenue: Performance audit. Office of State Auditor, 2006.

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California. Legislature. Joint Committee on the State's Economy. Interim hearing on problems of mitigating port expansion and the expenditures of tideland revenues outside trust boundaries, Carson City Council Chambers, October 16, 1986. The Committee, 1986.

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United States. Congress. House. Committee on Ways and Means. Port Revenue Act of 1985: Report (to accompany H.R. 6) (including cost estimate of the Congressional Budget Office). U.S. G.P.O., 1985.

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Millet, John. Indirect tax summit: Papers presented to a joint seminar (together with edited discussion) held in Port Moresby from 19-20 September 1996 by the Internal Revenue Commission and the Institute of National Affairs. Edited by Papua New Guinea. Internal Revenue Commission and Institute of National Affairs. Institute of National Affairs, 1996.

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Mireille, Raccurt, ed. PCR/RT-PCR in situ light and electron microscopy. CRC Press, 2003.

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Canada. Bill: An act for granting to Her Majesty certain sums of money required for defraying certain expenses of the civil government for the year 1856, and for certain other expenses connected with the public service, and also for raising a loan on the credit of the consolidated revenue fund. J. Lovell, 2001.

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Whitaker, Pearl. Revenge Porn. Independently Published, 2018.

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Carter, Amy. Revenge Porn. Independently Published, 2018.

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Book chapters on the topic "Revenge porn"

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Hall, Matthew, and Jeff Hearn. "Situating revenge porn." In Revenge Pornography. Routledge, 2017. http://dx.doi.org/10.4324/9781315648187-4.

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Hall, Matthew, and Jeff Hearn. "A discursive approach to revenge porn." In Revenge Pornography. Routledge, 2017. http://dx.doi.org/10.4324/9781315648187-6.

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Franks, Mary Anne. "The Crime of “Revenge Porn”." In The Palgrave Handbook of Applied Ethics and the Criminal Law. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-22811-8_28.

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Lipschultz, Jeremy Harris. "Hate Speech, Revenge Porn, and Obscenity." In Social Media Law and Ethics. Routledge, 2021. http://dx.doi.org/10.4324/9781003021018-7.

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Lipschultz, Jeremy Harris. "Hate Speech, Revenge Porn and Obscenity." In Social Media Law and Ethics, 2nd ed. Routledge, 2025. https://doi.org/10.4324/9781032656984-7.

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Amundsen, Rikke. "Cruel Intentions and Social Conventions: Locating the Shame in Revenge Porn." In Gender Hate Online. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-319-96226-9_7.

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Bangali, Swapnil, and Aastha Tiwari. "Breaking Barriers: The Power of Cyber Feminism in Combating Revenge Porn." In Law and Emerging Issues. Routledge, 2024. http://dx.doi.org/10.4324/9781003428213-16.

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Stroud, Scott R., and Jonathan A. Henson. "Social media, online sharing, and the ethical complexity of consent in revenge porn." In The Dark Side of Social Media. Routledge, 2017. http://dx.doi.org/10.4324/9781315167718-2.

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Juniarti, Gita, Yowan Tamu, and La Ode Gusman Nasiru. "The Narrative of News about Women’s Position as Victim of Revenge Porn Case." In Advances in Social Science, Education and Humanities Research. Atlantis Press SARL, 2025. https://doi.org/10.2991/978-2-38476-317-7_112.

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Fauzan, Alriansyah Sakhi, and Hari Purwadi. "Copyright for Digital Error, Overcoming Revenge Porn on X application through the Lens of Policy and Laws." In Advances in Social Science, Education and Humanities Research. Atlantis Press SARL, 2024. https://doi.org/10.2991/978-2-38476-315-3_2.

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Conference papers on the topic "Revenge porn"

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De Angeli, Antonella, Mattia Falduti, Maria Menendez Blanco, and Sergio Tessaris. "Reporting Revenge Porn: a Preliminary Expert Analysis." In CHItaly '21: 14th Biannual Conference of the Italian SIGCHI Chapter. ACM, 2021. http://dx.doi.org/10.1145/3464385.3464739.

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Mohanty, Manoranjan, Ming Zhang, and Giovanni Russello. "A Photo Forensics-Based Prototype to Combat Revenge Porn." In 2019 IEEE Conference on Multimedia Information Processing and Retrieval (MIPR). IEEE, 2019. http://dx.doi.org/10.1109/mipr.2019.00009.

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Ribeiro, Gabriela Queiroz Esteves, and Isael José Santana. "SEXTING E REVENGE PORN: VIOLÊNCIA VIRTUAL E A PREDILEÇÃO PELAS MULHERES." In Anais do EIDH - Encontro Internacional de Direitos Humanos: Direitos Humanos, Justiça e Pandemia. Even3, 2021. http://dx.doi.org/10.29327/152780.1-9.

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Jayamaha, Samurdhi, Kushanthi Harasgama, and Chaga Mahingoda. "Combatting Non-Consensual Pornography: A Comparative Study." In SLIIT INTERNATIONAL CONFERENCE ON ADVANCEMENTS IN SCIENCES AND HUMANITIES. Faculty of Humanities & Sciences, SLIIT, 2024. https://doi.org/10.54389/bstp2942.

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Non-consensual pornography, colloquially known as “revenge porn,” has witnessed a troubling proliferation across various jurisdictions, carrying profound and often devastating repercussions for its victims. This paper conducts an in-depth review of the revenge porn laws with reference to identified key elements in such laws, namely, actus reus and the mens rea of the offence, rules relating to platform liability, victim protection and available remedies and penalties. As such the study is conducted in respect of laws in the United States, the United Kingdom, Singapore, India, Australia and Sri

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Blancaflor, Eric, Aldrin Patrick Ong, Aaron Luis Emmanuel Navarro, Ken Francisco Sudo, Drew Antoni Villasor, and Christie Valero. "An In-Depth Analysis of Revenge Porn and Blackmailing on Philippine Social Media and its Effects on the People Affected." In ICISS 2023: 2023 The 6th International Conference on Information Science and Systems. ACM, 2023. http://dx.doi.org/10.1145/3625156.3625172.

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Souza Siebra Freitas, Giovanna. "REVENGE PORN COMO VIOLÊNCIA DE GÊNERO: AUSÊNCIA DE AMPARO PELA LEGISLAÇÃO BRASILEIRA E A NECESSIDADE DE NOVAS MODALIDADES DE REPARAÇÃO CIVIL ÀS VÍTIMAS." In I Congresso Nacional Violência e Controle Social. Even3, 2020. http://dx.doi.org/10.29327/violenciaecontrolesocial2020.276442.

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Logozar, Klavdij. "REVERSE LOGISTICS AND ENVIRONMENTAL MANAGEMENT SYSTEM IN PORT OF KOPER." In 22nd SGEM International Multidisciplinary Scientific GeoConference 2022. STEF92 Technology, 2022. http://dx.doi.org/10.5593/sgem2022v/4.2/s18.15.

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Among the support activities of any waste management actions, the optimal logistics processes are essential to assure time and cost-effective recycling scheme. Companies are recognizing that reverse logistics is a component of the total logistics management process that is growing in importance. Reverse logistics services are part of a trend toward incorporating environmental concerns into business philosophy and everyday business operation of manufacturing firms. An Environmental Management System (EMS) is a set of processes and practices that enable companies to reduce its environmental impa

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Fan, Fan. "Revenue models of inventory management in Guangxi Qingzhou Bounded Port." In 2013 6th International Conference on Information Management, Innovation Management and Industrial Engineering (ICIII). IEEE, 2013. http://dx.doi.org/10.1109/iciii.2013.6703654.

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Hu, Linfeng, Hui Liu, and Baoguo Chen. "Research on Revenue Allocation Mechanism in Port Logistics System Collaborative Competition." In International Conference of Logistics Engineering and Management (ICLEM) 2010. American Society of Civil Engineers, 2010. http://dx.doi.org/10.1061/41139(387)345.

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Lu, Yong-ming. "Study on Coordination of Port Supply Chain Base on Revenue Sharing Contract." In 2011 International Conference on Management and Service Science (MASS 2011). IEEE, 2011. http://dx.doi.org/10.1109/icmss.2011.5999364.

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Reports on the topic "Revenge porn"

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Nurtjahyo, Lidwina Inge. Laws haven’t kept up with online revenge porn. Edited by Ria Ernunsari and Chris Bartlett. Monash University, 2023. http://dx.doi.org/10.54377/4b46-cb76.

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Porto, Alberto. Transferencias intergubernamentales y disparidades fiscales a nivel subnacional en Argentina. Inter-American Development Bank, 2016. http://dx.doi.org/10.18235/0007702.

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Abstract:

Los desequilibrios territoriales, entre países y al interior de los países, constituyen uno de los problemas relevantes, tanto para la teoría como para la política económica. En Argentina la preocupación por la cuestión es de antigua data. Para enfrentar esa situación los gobiernos pusieron en práctica varias políticas entre las que tuvieron un papel importante la creación de regímenes de coparticipación de impuestos (revenue sharing). En este trabajo se estudia el régimen de transferencias de Argentina, su evolución histórica y la situación actual, y se analizan alternativas para el rediseño

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Michel, Bob, and Tatiana Falcão. Taxing Profits from International Maritime Shipping in Africa: Past, Present and Future of UN Model Article 8 (Alternative B). Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.023.

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Abstract:

International maritime shipping is an essential part of global business. Since the establishment of the current international tax regime in the 1920s, there has been a consensus that profits generated by this business are taxable only in the residence state –the state where the shipowners are located. Source states – the port states where business physically takes place – are generally expected to exempt income from international shipping. This standard is currently reflected in Article 8 of the OECD Model and Article 8 (Alternative A) of the UN Model, and is incorporated in the vast majority

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