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Full-Text Articles in Law
Foreword, Jacob Walker
Rights-Based Boundaries Of Unilateral Sanctions, Seyed Mohsen Rowhani
Rights-Based Boundaries Of Unilateral Sanctions, Seyed Mohsen Rowhani
Washington International Law Journal
This Article serves as a model for sender states to consider when designing and implementing unilateral sanctions and also provides a framework for targeted states to challenge the legality of sanctions. In this context, the Article investigates several multilateral treaties, including the United Nations (“UN”) Charter and its principles of nonintervention and sovereignty and its rights-based boundaries. The Article also investigates other rights-based treaties to determine if their member states may have any extraterritorial obligations to promote human rights beyond their borders. In addition, the Article analyses International Court of Justice (“ICJ”) rulings in cases where one party claims that …
Substantial Presence In Covid: Rethinking Relief Under Internal Tax Laws For A Changing World, Kate Moyer
Substantial Presence In Covid: Rethinking Relief Under Internal Tax Laws For A Changing World, Kate Moyer
Washington International Law Journal
At the onset of Covid in early 2020, the world shut down, and people everywhere found themselves stuck in new places and unable to travel. Aside from the logistical nightmares and anxiety, forced lockdowns created different tax implications. Depending on the length of a stay, individuals may be subject to a country's internal tax code, triggering double taxation or taxation on income not previously taxed. As a result, countries implemented different relief policies exempting certain days from the calculation of these tests. Reports have been done to examine general policies with Covid-19, but there is a gap in closely examining …
International Law And The Taliban's Legal Status: Emerging Recognition Criteria?, Haroun Rahimi, Mahir Hazim
International Law And The Taliban's Legal Status: Emerging Recognition Criteria?, Haroun Rahimi, Mahir Hazim
Washington International Law Journal
After the American-mediated attempts at facilitating a negotiated transition failed in Doha, on August 15, 2021, the Taliban retook the Afghan capital and soon after re- established the “Islamic Emirate of Afghanistan” (2021-) along with a caretaker government. The forceful return of the Taliban to power in Afghanistan poses difficult questions of international law. Chief among these questions is who has the right to represent the Afghan state internationally after August 15, 2021. Applying the rules of public international to the case of the Taliban’s caretaker government, this article argues that the strongest argument for disqualifying the Taliban as a …