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Articles 1 - 6 of 6
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Tax, Trade And Harmful Tax Competition: Reflections On The Fsc Controversy, Reuven S. Avi-Yonah
Tax, Trade And Harmful Tax Competition: Reflections On The Fsc Controversy, Reuven S. Avi-Yonah
Articles
This article contrasts three approaches to dealing with the BEPS problem: adopting a unitary taxation regime, ending deferral, and adopting anti-base-erosion measures. It concludes that while the first approach is the best long-term option, the other two are more promising as immediate candidates for adoption in the context of U.S. tax reform and the OECD BEPS project.
Benign Hegemony? Kosovo And Article 2(4) Of The U.N. Charter, Jules Lobel
Benign Hegemony? Kosovo And Article 2(4) Of The U.N. Charter, Jules Lobel
Articles
The 1999 U.S.-led, NATO-assisted air strike against Yugoslavia has been extolled by some as leading to the creation of a new rule of international law permitting nations to undertake forceful humanitarian intervention where the Security Council cannot act. This view posits the United States as a benevolent hegemon militarily intervening in certain circumstances in defense of such universal values as the protection of human rights. This article challenges that view. NATO's Kosovo intervention does not represent a benign hegemony introducing a new rule of international law. Rather, the United States, freed from Cold War competition with a rival superpower, is …
America, Defender Of Democratic Legitimacy?, James C. Hathaway
America, Defender Of Democratic Legitimacy?, James C. Hathaway
Articles
American exceptionalism - a belief that the United States has a unique mission to lead the world, but ought logically to be exempt from the rules it promotes - is at the root of much of the American academy's effort to rationalize the US government's increasing rejection of multilateralism as the cornerstone of modern public international law. Even American scholars who disagree fundamentally on the problems with multilateralism (Kenneth Anderson arguing that it favours anti-democratic intervention by unelected NGOs, Michael Reisman asserting that it privileges elitist state-based lawmaking in the face of more democratic non-state 'lawmaking' processes) can agree on …
Refugee Rights Are Not Negotiable, James C. Hathaway, Anne K. Cusick
Refugee Rights Are Not Negotiable, James C. Hathaway, Anne K. Cusick
Articles
America's troubled relationship with international law, in particular human rights law, is well documented. In many cases, the United States simply will not agree to be bound by international human rights treaties. For example, the United States has yet to ratify even such fundamental agreements as the International Covenant on Economic, Social and Cultural Rights, the Convention on the Elimination of all Forms of Discrimination Against Women, and the Convention on the Rights of the Child. When the United States does agree to become a party to an international human rights treaty, it has often sought to condition its acceptance …
Protocol On Liability And Compensation For Damage Resulting From The Transboundary Movements Of Hazardous Wastes And Their Disposal, Jerrold A. Long
Protocol On Liability And Compensation For Damage Resulting From The Transboundary Movements Of Hazardous Wastes And Their Disposal, Jerrold A. Long
Articles
No abstract provided.
Transit Of Straits And Archipelagic Waters By Military Aircraft, Bernard H. Oxman
Transit Of Straits And Archipelagic Waters By Military Aircraft, Bernard H. Oxman
Articles
The UN Convention on the Law of the Sea balances the interests of states in ways that are more refined than the classic summa divisio between the free high seas and territorial waters. The result for aviation is the preservation of freedom of overflight for civil and military aircraft seaward of the territorial sea in the exclusive economic zone as on the high seas beyond, and the right of such aircraft to transit archipelagic waters as well as straits comprised of territorial seas and internal waters. A proper understanding of the scope of these rights and their relationship to the …