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Articles 1 - 5 of 5
Full-Text Articles in Law
The Canadian Country Visit Of The United Nations Working Group On Business And Human Rights, Sara Seck
The Canadian Country Visit Of The United Nations Working Group On Business And Human Rights, Sara Seck
Articles, Book Chapters, & Popular Press
The United Nations Human Rights Council (HRC) unanimously endorsed the Guiding Principles on Business and Human Rights: Implementing the United Nations “Protect, Respect and Remedy Framework” (UNGPs) in 2011. In May 2017, members of the United Nations Working Group on Business and Human Rights will conduct a country visit to Canada. This paper will introduce the UNGPs, examine the experience of other countries visited by the working group, including the United States, which was visited in 2013, and consider what to expect during the visit to Canada. It is likely that the working group will consider implementation of the state …
The Global Fight Against Base Erosion And Profit Shifting Under The Oecd’S Country-By-Country Reporting Rules: A Possible Solution?, Oladiwura Ayeyemi Eyitayo-Oyesode
The Global Fight Against Base Erosion And Profit Shifting Under The Oecd’S Country-By-Country Reporting Rules: A Possible Solution?, Oladiwura Ayeyemi Eyitayo-Oyesode
LLM Theses
The base erosion and profit shifting (BEPS) phenomenon continues to create detrimental consequences in states. BEPS is engendered by two fundamental factors, namely, unhealthy fiscal policies of tax havens and preferential tax regimes, and transfer mispricing by multinational corporations (MNCs). The OECD, through its BEPS Project notes that the lack of transparency in the global activities of MNCs is a major cause of BEPS. To close this gap, the OECD released the CBCR Rules. This thesis discusses the severity of the BEPS phenomenon and assesses the anti-BEPS efforts of the OECD. Upon an assessment of these efforts, this thesis argues …
Business Responsibilities For Human Rights And Climate Change, Sara Seck
Business Responsibilities For Human Rights And Climate Change, Sara Seck
Articles, Book Chapters, & Popular Press
This contribution to the work of the International Law Association’s Study Group on Business and Human Rights considers the relationship between business responsibilities for human rights and climate change. While it is now widely accepted that the adverse effects of climate change undermine the enjoyment of human rights, and that businesses have a responsibility to respect human rights, the relationship between business responsibilities for human rights and climate change is unclear. This paper first considers state duties to protect human rights from climate change harms, including harms arising from business activities, and second, considers how the business responsibility to respect …
Revisiting Transnational Corporations And Extractive Industries: Climate Justice, Feminism, And State Sovereignty, Sara Seck
Articles, Book Chapters, & Popular Press
This Article explicitly examines the relationship between climate justice, gender, and transnational fossil fuel extractive industries by drawing upon feminist theoretical insights. First, I provide an overview of the differential impacts of climate change on women and briefly review insights from select international legal scholars who have considered gender and climate change. Second, I describe the Philippines climate petition, a novel attempt to seek an investigation into the accountability of transnational fossil fuel companies for climate harms. Third, I examine three sets of issues arising in the Philippines climate petition and draw explicitly upon Karen Knop’s Re/Statements: Feminism and State …
Business Responsibilities For Human Rights And Climate Change - A Contribution To The Work Of The Study Group On Business And Human Rights Of The International Law Association, Sara L. Seck
Reports & Public Policy Documents
This contribution to the work of the International Law Association’s Study Group on Business and Human Rights considers the relationship between business responsibilities for human rights and climate change. While it is now widely accepted that the adverse effects of climate change undermine the enjoyment of human rights, and that businesses have a responsibility to respect human rights, the relationship between business responsibilities for human rights and climate change is unclear. This paper first considers state duties to protect human rights from climate change harms, including harms arising from business activities, and second, considers how the business responsibility to respect …