Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Treaties (2)
- Asylum (1)
- Competition (1)
- Copyright law (1)
- Copyright law enforcement (1)
-
- Copyright noncompliance (1)
- Copyright norms (1)
- Corporate tax (1)
- Corporations (1)
- Credit (1)
- Developing countries (1)
- Development (1)
- Dispute settlement (1)
- Extraterritoriality (1)
- Financial development (1)
- Financial growth (1)
- Foreign income (1)
- Globalization (1)
- Informal commitment (1)
- International Court of Justice (ICJ) (1)
- International Law (1)
- International agreements (1)
- International tax (1)
- Internet (1)
- Investment (1)
- Law and Economics (1)
- Law reform (1)
- Lawyers (1)
- Maritime Delimitation and Territorial Questions between Qatar and Bahrain (1)
- Microfinance (1)
Articles 1 - 8 of 8
Full-Text Articles in Law
International Tax As International Law, Reuven S. Avi-Yonah
International Tax As International Law, Reuven S. Avi-Yonah
Law & Economics Working Papers Archive: 2003-2009
The purpose of this article is to introduce to the international lawyer the somewhat different set of categories (e.g., residence and source rather than nationality and territoriality) employed by international tax lawyers, and explain the reasons for some of the differences. At the same time, it attempts to persuade practicing international tax lawyers and international tax academics that their field is indeed part of international law, and that it would help them to think of it this way. For example, knowledge of the Vienna Convention on the Law of Treaties would help international tax lawyers in interpreting tax treaties, and …
Review Of Rethinking Refugee Law, By N. Nathwani. , James C. Hathaway
Review Of Rethinking Refugee Law, By N. Nathwani. , James C. Hathaway
Reviews
It is a wonderful thing when a work of scholarship is published just as policymakers are struggling with the issues that it seeks to address.
International Tax Law As International Law, Reuven S. Avi-Yonah
International Tax Law As International Law, Reuven S. Avi-Yonah
Articles
Is international tax law part of international law? To an international lawyer, the question posed probably seems ridiculous. Of course international tax law is part of international law, just like tax treaties are treaties. But to an international tax lawyer, the question probably seems less obvious, because most international tax lawyers do not think of themselves primarily as international lawyers (public or private), but rather as tax lawyers who happen to deal with crossborder transactions. And indeed, once one delves into the details, it becomes clear that in some ways international tax law is different from "regular" international law. For …
Bridging The North/South Divide: International Redistribution And Tax Competition, Reuven S. Avi-Yonah
Bridging The North/South Divide: International Redistribution And Tax Competition, Reuven S. Avi-Yonah
Articles
The most important social problem facing humanity at the beginning of the 21st century is the yawning divide in standards of living between the rich nations of the global North and the poor nations of the global South. The following table gives some indicia of the current gap in living standards. It shows that the majority of the population in most developing countries lives on less than two dollars a day; that in some developing countries, over a quarter of children aged 10-14 are employed in the work force; that mortality for children under five in developing countries can be …
Microfinance And Financial Development, Michael S. Barr
Microfinance And Financial Development, Michael S. Barr
Articles
Close to three billion people-half of the world's population-live on less than two dollars a day.' Within these poor communities, one child in five will not live to see his or her fifth birthday. To boost international development, the United Nations (UN) announced the Millennium Development Goals, aimed at eradicating poverty by 2015.? A number of countries responded at the International Conference for Financing International Development in Monterrey, Mexico, by creating action plans to begin to implement the Millennium Development Goals.4 Yet the Millennium Development Goals will prove difficult to achieve.1
A Mirage In The Sand? Distinguishing Binding And Non-Binding Relations Between States, Christine M. Chinkin
A Mirage In The Sand? Distinguishing Binding And Non-Binding Relations Between States, Christine M. Chinkin
Book Chapters
The article discusses the two decisions (thus far) of the International Court of Justice in the case concerning Maritime Delimitation and Territorial Questions between Qatar and Bahrain, especially its consideration of when an internationally binding agreement has come into existence. The Court's willingness to infer a legally binding agreement, regardless of the intentions of at least one of the parties, appears to displace the primacy of consent it has emphasized in its earlier jurisprudence. The decision seems to hold states bound by informal commitments, an approach that might inhibit open negotiations between states and undermine genuine attempts to pre-empt disputes …
Copyright Non–Compliance (Or Why We Can’T “Just Say Yes” To Licensing)., Jessica D. Litman
Copyright Non–Compliance (Or Why We Can’T “Just Say Yes” To Licensing)., Jessica D. Litman
Book Chapters
I have complained more than once over the past few years that the copyright law is complicated, arcane, and counterintuitive; and that the upshot of that is that people don't believe that the copyright law says what it does say. People do seem to buy into copyright norms, but they don't translate those norms into the rules that the copyright statute does; they find it very hard to believe that there's really a law out there that says the stuff the copyright law says.
Globalization, Law And Development: Introduction And Overview (Globalization, Law And Development Conference), Michael S. Barr, Reuven S. Avi-Yonah
Globalization, Law And Development: Introduction And Overview (Globalization, Law And Development Conference), Michael S. Barr, Reuven S. Avi-Yonah
Articles
The current period of globalization (defined loosely as increasing global economic integration), which began with the liberalization of exchange and capital controls and lowering of trade and investment barriers in the 1980s, is not the first time the world got economically smaller. The period from 1870 to the outbreak of World War I in 1914 was by some measures (such as the percentage of GNP in developed countries derived from overseas investment, and labor migration) marked by more extensive globalization than the post-1980 one. This earlier globalization came to a halt with the hostilities of World War I, followed by …