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Reactions To Hybrid Mismatch Arrangements And Strategy Suggestions For Korea, Aju Nam
Reactions To Hybrid Mismatch Arrangements And Strategy Suggestions For Korea, Aju Nam
Maurer Theses and Dissertations
In recent years, the Organisation for Economic Co-operation and Development (OECD)’s Base Erosion and Profit Shifting (BEPS) project has been one of the biggest issues in international taxation. The OECD refers to BEPS as “tax avoidance strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations.” In 2014, the OECD released BEPS Action 2 as responds on Hybrid Mismatch Arrangements (“HMA”s), which are arrangements exploiting differences in the tax treatment of instruments, entities or transfers between two or more countries. Two of the major factors of HMAs are hybrid entities and hybrid …
Birds Of A Feather: Patterns Of Judicial Decision-Making At The International Court Of Justice, 1946-2015, Kai-Chih Chang
Birds Of A Feather: Patterns Of Judicial Decision-Making At The International Court Of Justice, 1946-2015, Kai-Chih Chang
Maurer Theses and Dissertations
The technical legal expertise of the International Court of Justice (ICJ), the principal judicial organ of the United Nations, is rarely questioned. However, from its inception critics have questioned its partiality by drawing attention to apparent extrajudicial influences on its decisions. While there has been no lack of research assessing the ICJ judges’ voting behavior, methodological limitations of prior research designs have stymied empirical assessments of the extent and nature of extrajudicial factors’ influence over the ICJ judges’ voting behaviors. This dissertation challenges previous research concluding that political and military alignments have no effect on judicial decision-making. In contrast to …