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Pacta Sunt Servanda And Empire: A Critical Examination Of The Evolution, Invocation, And Application Of An International Law Axiom, Jiang Zhifeng
Pacta Sunt Servanda And Empire: A Critical Examination Of The Evolution, Invocation, And Application Of An International Law Axiom, Jiang Zhifeng
Michigan Journal of International Law
In public international law, pacta sunt servanda is the foundational principle that international agreements are binding on treaty parties and must be kept. Insufficient attention, however, has been given to the role played by this international law axiom in organizing and shaping the international legal order. Accordingly, this note undertakes a critical historical analysis of how pacta sunt servanda was, and continues to be, applied as a legal basis and used as an argumentative method for the formation and maintenance of empire despite its conceptual evolution across time. Importantly, it does not argue that pacta sunt servanda should be abandoned …
Tax Harmony: The Promise And Pitfalls Of The Global Minimum Tax, Reuven Avi-Yonah, Young Ran (Christine) Kim
Tax Harmony: The Promise And Pitfalls Of The Global Minimum Tax, Reuven Avi-Yonah, Young Ran (Christine) Kim
Michigan Journal of International Law
The rise of globalization has become a double-edged sword for countries seeking to implement a beneficial tax policy. On one hand, there are increased opportunities for attracting foreign capital and the benefits that increased jobs and tax revenue brings to a society. However, there is also much more tax competition among countries to attract foreign capital and investment. As tax competition has grown, effective corporate tax rates have continued to be cut, creating a “race-to-the-bottom” issue.
In 2021, 137 countries forming the OECD/G20 Inclusive Framework on BEPS passed a major milestone in reforming international tax by successfully introducing the framework …
Appointing Arbitrators: Tenure, Public Confidence, And A Middle Road For Isds Reform, Thomas D. Grant, F. Scott Kieff
Appointing Arbitrators: Tenure, Public Confidence, And A Middle Road For Isds Reform, Thomas D. Grant, F. Scott Kieff
Michigan Journal of International Law
Many governments now join academics and activists in questioning whether ad hoc tribunals, which comprise private individuals holding no tenured role on a court, ought to be entrusted with deciding cases, where the resultant awards sometimes impose significant financial burdens on the respondent State, constrain the State’s regulatory choices, and affect the interests of third parties. Investor-State dispute settlement (ISDS), during the great expansion of its practice over the past quarter century, has relied on party-appointed arbitrators to constitute the ad hoc tribunals that hear and decide cases that investors bring. Moved by a turn of public sentiment in recent …
The African Continental Free Trade Area: Local Content Requirements As A Means To Addressing Africa's Productive Capacity Constraints, Nchimunya D. Ndulo
The African Continental Free Trade Area: Local Content Requirements As A Means To Addressing Africa's Productive Capacity Constraints, Nchimunya D. Ndulo
Michigan Journal of International Law
The Agreement Establishing the African Continental Free Trade Area (AfCFTA) presents an unprecedented opportunity for African integration and is projected to spur unprecedented levels of job growth and productivity, and to drive sustainable economic development. However, as the implementation of the AfCFTA unfolds, it is apparent that certain bottlenecks stand in the way of the AfCFTA achieving its full potential. The bottleneck at the core of the AfCFTA’s effective implementation is the limited availability of tradable goods due to the limited productive capacity of many State Parties. This article argues that the implementation of local content requirements by State Parties, …