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Are The Imposed Principles Standard? A Review Of Imposing Standards: The North-South Dimension To Global Tax Politics By Martin Hearson, Opeyemi Bello Jul 2023

Are The Imposed Principles Standard? A Review Of Imposing Standards: The North-South Dimension To Global Tax Politics By Martin Hearson, Opeyemi Bello

Dalhousie Law Journal

The publication of Martin Hearson’s book, Imposing Standards: The North-South Dimension to Global Tax Politics, coincided with heated international discussions of the most substantial policy proposals in the field of international taxation in the last century.1 Hearson’s work provides insights on how the developed countries exerted control over the negotiations of the double taxation agreement (DTA) regime, which is the basis of the current international taxation framework. It explains how the negotiations resulted in a framework that works well for the developed countries, but does not substantially address the tax revenue needs of the developing countries. The publication of the …


International Law And The Control Of Terrorism, L. C. Green Apr 1983

International Law And The Control Of Terrorism, L. C. Green

Dalhousie Law Journal

Any discussion of terrorism whether it affects the inlterests of a single country or those of more than one immediately involves problems of definition. According to the Oxford English Dictionary, for example, terrorism is defined as "1. Government by intimidation as directed and carried out by the party in power in France during the Revolution of 1789-1794; the system of the 'Terror'; 2. A policy intended to strike with terror those against whom it is adopted; the employment of methods of intimidation; the fact of terrorizing or condition of being terrorized." The English statute passed in connection with the 'troubles' …