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- Georgia Journal of International & Comparative Law (11)
- Brooklyn Journal of International Law (4)
- Richmond Journal of Global Law & Business (3)
- San Diego International Law Journal (3)
- Indiana Journal of Global Legal Studies (2)
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- American University International Law Review (1)
- Emory International Law Review (1)
- Fordham Journal of Corporate & Financial Law (1)
- Michigan Journal of International Law (1)
- Northwestern Journal of International Law & Business (1)
- Pace International Law Review (1)
- Pepperdine Law Review (1)
- Sustainable Development Law & Policy (1)
- University of Richmond Law Review (1)
Articles 1 - 30 of 32
Full-Text Articles in Law
Oecd Two-Pillar Globe Rules: Is It Time To Abandon Hope For International Cooperation On A Global Minimum Corporate Income Tax?, Willem Vandermeulen
Oecd Two-Pillar Globe Rules: Is It Time To Abandon Hope For International Cooperation On A Global Minimum Corporate Income Tax?, Willem Vandermeulen
Emory International Law Review
No abstract provided.
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 …
Overhaul Of The Sdt Provisions In The Wto: Separating The Eligible From The Ineligible, Md. Rizwanul Islam
Overhaul Of The Sdt Provisions In The Wto: Separating The Eligible From The Ineligible, Md. Rizwanul Islam
Pace International Law Review
The special and differential treatment (“SDT”) provisions have been a recurring feature in the agreements of the World Trade Organization (“WTO”) treaties. However, most analysts would probably agree that the many SDT provisions have been more aspirational than operational. Hence, there is little surprise that even a selective review of the WTO jurisprudence would demonstrate that the SDT provisions have, in most cases, not done enough for their intended beneficiaries. This paper will analyze the limitations of the SDT provisions with reference to the relevant WTO jurisprudence. It will seek to explore two potential avenues of endeavoring to make the …
Tax Incentives And Sub-Saharan Africa, Karen B. Brown
Tax Incentives And Sub-Saharan Africa, Karen B. Brown
Pepperdine Law Review
The OECD’s Base Erosion Profit Shifting (BEPS) project has taken a powerful and welcome look at many of the tax avoidance strategies that proliferate in a world where multinational enterprises are in the business of exploiting gaps in the tax laws of different countries to minimize their ultimate tax bills. The focus on international consensus and prescriptions for reform has not been an unqualified good for the nations in Sub-Saharan Africa, which find themselves in the position of reacting to standards and taking on compliance burdens set without sufficient consideration of their special circumstances. Because the path for the BEPS …
Corporate Codes As Private Co-Regulatory Instruments In Corporate Governance And Responsibility And Their Enforcement, Jan Eijsbouts
Corporate Codes As Private Co-Regulatory Instruments In Corporate Governance And Responsibility And Their Enforcement, Jan Eijsbouts
Indiana Journal of Global Legal Studies
Corporate Social Responsibility (CSR) codes have gained a prominent role as tools in self-regulation for companies to establish their basic values, norms, and rules that condition the conduct of directors, managers, employees, and-increasingly-of suppliers. This development must be seen in the light of two important paradigmatic changes in the concepts both of CSR and corporate governance. The former is no longer purely voluntary and the latter has become inclusive of CSR, each with far-reaching consequences for the raison d'itre and the place and function of the codes in the smart regulatory mix governing corporations. While the codes were based originally …
The Oecd Guiding Principles On Transfrontier Pollution, Robert E. Stein
The Oecd Guiding Principles On Transfrontier Pollution, Robert E. Stein
Georgia Journal of International & Comparative Law
No abstract provided.
Political Corruption: Afflicting America And Affairs Abroad, Matthew Diller, Giselle Sedano, Sean J. Griffith, Susan Rose-Ackerman, Zachary S. Brez, Michael J. Cohn, Timothy J. Treanor
Political Corruption: Afflicting America And Affairs Abroad, Matthew Diller, Giselle Sedano, Sean J. Griffith, Susan Rose-Ackerman, Zachary S. Brez, Michael J. Cohn, Timothy J. Treanor
Fordham Journal of Corporate & Financial Law
No abstract provided.
Book Review: International Protection Of Human Rights. By Louis B. Sohn And Thomas Buergenthal. Indianapolis, Indiana. Bobbs-Merrill Co. 1973., W. Paul Gormley
Book Review: International Protection Of Human Rights. By Louis B. Sohn And Thomas Buergenthal. Indianapolis, Indiana. Bobbs-Merrill Co. 1973., W. Paul Gormley
Georgia Journal of International & Comparative Law
No abstract provided.
Book Review: International Licensing Agreements. Edited By Gótz M. Pollzien And Eugen Langen. Indianapolis And New York: The Bobbs-Merrill Co., 2d Ed. 1971. Pp. Xlvi, 593. $35.00., William M. Poole
Georgia Journal of International & Comparative Law
No abstract provided.
Book Review: International Tax Planning. By Barry Spitz. London, England: Butterworth & Co. Ltd., 1972. Pp. Xxiii, 159. $12.15 (U.S.)., Donald O. Clark
Book Review: International Tax Planning. By Barry Spitz. London, England: Butterworth & Co. Ltd., 1972. Pp. Xxiii, 159. $12.15 (U.S.)., Donald O. Clark
Georgia Journal of International & Comparative Law
No abstract provided.
Complexity Analysis: A Preliminary Step Toward A General Systems Theory Of International Law, James L. Hildebrand
Complexity Analysis: A Preliminary Step Toward A General Systems Theory Of International Law, James L. Hildebrand
Georgia Journal of International & Comparative Law
No abstract provided.
Regulating Foreign-Based Institutions For Collective Investment: The German Statute, The American Experience, And The Oecd Standard Rules, Charles B. Robson Jr.
Regulating Foreign-Based Institutions For Collective Investment: The German Statute, The American Experience, And The Oecd Standard Rules, Charles B. Robson Jr.
Georgia Journal of International & Comparative Law
No abstract provided.
Book Review: The Gatt - Law And International Economic Organization. By Kenneth W. Dam. Chicago And London: The University Of Chicago Press, 1970. Pp. Xvii, 480. $15.00., Pasco M. Bowman Ii
Book Review: The Gatt - Law And International Economic Organization. By Kenneth W. Dam. Chicago And London: The University Of Chicago Press, 1970. Pp. Xvii, 480. $15.00., Pasco M. Bowman Ii
Georgia Journal of International & Comparative Law
No abstract provided.
Industrial Accidents, Natural Disasters And "Act Of God", Michael Faure, Liu Jing, Andri G. Wibisana
Industrial Accidents, Natural Disasters And "Act Of God", Michael Faure, Liu Jing, Andri G. Wibisana
Georgia Journal of International & Comparative Law
No abstract provided.
Endemic Corruption In The People's Republic Of China, Emily Tran
Endemic Corruption In The People's Republic Of China, Emily Tran
San Diego International Law Journal
Since taking office in 2013, President Xi Jinping has emphasized the importance of enforcing his campaign against corruption. The number of bribery convictions issued in recent years and the possibility of receiving the death penalty for serious corruption-related crimes underscores the seriousness with which the CPC considers corruption. The penalties for bribery are harsh compared to most other countries and serve as a strong method of deterrence. Part II of this Article discusses the PRC's anti-corruption laws in the individual and commercial contexts and note the inherent problems in the CPC's enforcement efforts. Part III will discuss the impact of …
Location Savings And Segmented Factor Input Markets: In Search Of A Tax Treaty Solution, Mitchell A. Kane
Location Savings And Segmented Factor Input Markets: In Search Of A Tax Treaty Solution, Mitchell A. Kane
Brooklyn Journal of International Law
This article analyzes the proper bounds of source-based taxation of profits generated when firms outsource factor inputs, such as labor, to achieve cost savings. The article advances arguments grounded in efficiency, treaty text, and international distribution to justify greater source-based taxation than has historically been the case. To implement such expanded taxation, the article proposes a modification to transfer-pricing rules in instances where factor inputs are acquired from affiliates and a modification to the tax treaty rules regarding permanent establishments where factor inputs are acquired from unrelated parties. Finally, the article deals with a range of complications, particularly relating to …
Treaties In The Aftermath Of Beps, Yariv Brauner
Treaties In The Aftermath Of Beps, Yariv Brauner
Brooklyn Journal of International Law
The article argues that, despite the fanfare around it, the outcome of the BEPS project is unlikely to be dramatic, at least in the short term. Beyond a period of increased legal uncertainty and aggressive enforcement by some countries, it expects little substantive change in tax treaties. The challenges to the dominance of the OECD and the richest countries would likely be assuaged with marginal concessions, most or all of which not be affecting tax treaties. Yet, the article sees a silver lining in the non-substantive, structural, and instrumental outcomes of the BEPS project. It argues that even if unintended, …
Kill-Switches In The U.S. Model Tax Treaty, Allison Christians, Alexander Ezenagu
Kill-Switches In The U.S. Model Tax Treaty, Allison Christians, Alexander Ezenagu
Brooklyn Journal of International Law
The new U.S. Model income tax treaty contains an unusual addition: mechanisms for the parties to unilaterally override the negotiated treaty rates in specified circumstances. Previewed last year in proposed form—a first for the Treasury—these new mechanisms work as kill-switches, partially terminating the treaty as to one or both treaty partners. The idea is to forestall a more problematic outcome, such as an enduring breach of one of the parties’ expectations, or the opposite, a complete termination of all the treaty terms in the face of such a breach. Yet embedding a kill-switch in a treaty creates distinct legal, procedural, …
Tax Treaties As A Network Product, Tsilly Dagan
Tax Treaties As A Network Product, Tsilly Dagan
Brooklyn Journal of International Law
The copiousness of tax treaties is often presented as proof, not only of their success but also of their desirability. In focusing on alleviating double taxation by allocating tax revenues, however, the treaties project is a missed opportunity. This article explains that an international tax standard is a network product and uses network theory to explore the potential advantages and drawbacks of the tax treaty network in entrenching such a standard. Networks facilitate stability and self-enforcement. By joining (and remaining in) a network, users benefit from the compatibility with other users; this, in turn, incentivizes new users to join and …
The Politics Of Fiscal Austerity: Democracies And Foresight, Paul L. Posner
The Politics Of Fiscal Austerity: Democracies And Foresight, Paul L. Posner
Indiana Journal of Global Legal Studies
Daunting fiscal policy challenges face democratic systems throughout the world. Fiscal austerity in the wake of the Great Recession prompted nations in the Organisation for Economic Co-operation and Development (OECD) to institute major spending cuts and tax increases, increases that caused political and social fallout for years to come. While economies and budgets have improved in the past several years, significant fiscal adjustments lie ahead due to aging populations and the seemingly inexorable growth of health care costs. Faced with larger cohorts of retirees and fewer workers, nations will have to come to grips with a fiscal reality of higher …
An International Legal Obligation To Assist In Energy Development Arises From The Charter Of Economic Rights And Duties Of States, Vicki A. Breman
An International Legal Obligation To Assist In Energy Development Arises From The Charter Of Economic Rights And Duties Of States, Vicki A. Breman
Georgia Journal of International & Comparative Law
No abstract provided.
The Basel Convention And The Need For United States Implementation, Rebecca A. Kirby
The Basel Convention And The Need For United States Implementation, Rebecca A. Kirby
Georgia Journal of International & Comparative Law
No abstract provided.
Greasing The Wheels: British Deficiencies In Relation To American Clarity In International Anti-Corruption Law, Todd Swanson
Greasing The Wheels: British Deficiencies In Relation To American Clarity In International Anti-Corruption Law, Todd Swanson
Georgia Journal of International & Comparative Law
No abstract provided.
I Got 99 Problems And They’Re All Fatca, Nirav (Jonathan) Dhanawade
I Got 99 Problems And They’Re All Fatca, Nirav (Jonathan) Dhanawade
Northwestern Journal of International Law & Business
Offshore personal income tax evasion accounts for approximately $50 billion in annual lost revenue for the United States. These large sums of money are squirrelled away in tax havens—jurisdictions, such as Aruba, the Cayman Islands, and Dubai, whose laws allow some U.S. citizens to evade paying their U.S. income taxes. Before the Foreign Account Tax Compliance Act (FATCA) was enacted, U.S. citizens could avoid taxes on passive income by not reporting this income to the Internal Revenue Service (IRS). To detect tax evasion, the IRS pursued U.S. citizens with undeclared assets in foreign banks. But the IRS’s quest was largely …
The Lion Awakens: The Foreign Corrupt Practices Act - 1977 To 2010, Michael B. Bixby
The Lion Awakens: The Foreign Corrupt Practices Act - 1977 To 2010, Michael B. Bixby
San Diego International Law Journal
This Article discusses the history, purposes and provisions of the Foreign Corrupt Practices Act, and traces its use and enforcement activity from 1977 to the present. This once little-used law has in recent years become the focus of aggressive activity by both the U.S. Department of Justice and the Securities and Exchange Commission. The manuscript also includes numerous charts reporting on key cases and enforcement activities over the last thirty-three years by the DOJ and SEC, as well as other information and statistics regarding the Foreign Corrupt Practices Act.
Studying China’S International Finance And Policy: A Speech Given At The University Of Richmond School Of Law, William B. Brown
Studying China’S International Finance And Policy: A Speech Given At The University Of Richmond School Of Law, William B. Brown
Richmond Journal of Global Law & Business
Chinese international finance may sound to many of you like a daunting subject. It really is not, but I have to admit it’s not quite intuitive. International finance is a lot like accounting; you have to learn the rules. And on top of that, in this case we have to add the never intuitive issue of Chinese policy-making. I didn’t learn anything about these topics in graduate school but rather in my first job as a CIA economist, over thirty years ago. At that time China published no economic data; it was just sort of a black hole in the …
The Creation Of A Global Competition Regime. Where Exactly Do The Obstacles Lie–Practical Co-Operation Or Ideological Differences?, Mervyn Martin
The Creation Of A Global Competition Regime. Where Exactly Do The Obstacles Lie–Practical Co-Operation Or Ideological Differences?, Mervyn Martin
Richmond Journal of Global Law & Business
There has been considerable interest in the creation of a global competition regime in the WTO since its conception. It is an issue that has always emerged in the forum’s agenda, and yet, more than ten years later, the international trading system has been unable to agree on a global competition framework. Notwithstanding the current agreement to hold any framework negotiations in abeyance to enable the Doha Round negotiations to proceed, two interesting conclusions can be drawn. First of all, that the agreement pertains only to negotiation related discussions and not discussions per-se on the issue of competition. This would …
Balancing Rights With Responsibilities: Looking For The Global Drivers Of Materiality In Corporate Social Responsibility & The Voluntary Initiatives That Develop And Support Them , Rachel Kyte
American University International Law Review
No abstract provided.
Implementation & Utilization Of Geoengineering For Global Climate Change Control , Alan Carlin
Implementation & Utilization Of Geoengineering For Global Climate Change Control , Alan Carlin
Sustainable Development Law & Policy
No abstract provided.
Union Responses To The Challenges Of An Increasingly Globalized Economy, Stephen B. Moldof
Union Responses To The Challenges Of An Increasingly Globalized Economy, Stephen B. Moldof
Richmond Journal of Global Law & Business
No abstract provided.