Law Commons^™

International Tax Cooperation, Taxpayers’ Rights And Bank Secrecy: Brazilian Difficulties To Fit Global Standards, Carlos Otávio Ferreira De Almeida

Carlos Otávio Ferreira de Almeida

This paper analyses the conflict between two constitutionally protected rights: privacy and transparency. The latter has been invoked increasingly often by international organizations committed to tackling harmful tax practices, and the former has been recognized as a crucial human right. In an interconnected world, domestic laws are not capable of countering cross-border tax evasion strategies, so that transparency has become one of the most important topics in international tax cooperation, but it is doubtful whether tax authorities can access banking data in order to obtain information to exchange. The judicial reserve clause upheld by the Brazilian Supreme Court represents a …

The Right To Read, Lea Shaver

Lea Shaver

Reading – for education and for pleasure – may be framed as a personal indulgence, a moral virtue, or even a civic duty. What are the implications of framing reading as a human right?

Although novel, the rights-based frame finds strong support in international human rights law. The right to read need not be defended as a “new” human right. Rather, it can be located at the intersection of more familiar guarantees. Well-established rights to education, science, culture, and freedom of expression, among others, provide the necessary normative support for recognizing a universal right to read as already implicit in …

Duty To Revolt, Katherine Crabtree

Katherine Crabtree

The Universal Declaration of Human Rights not only prescribes universal rights but also individual duties, stating “everyone has duties to the community in which alone the free and full development of his personality is possible.” This paper examines the nature of the right to revolution and considers whether an individual’s duty to uphold human rights includes a moral duty to revolt when the current social structure permits or requires intolerable systematic human rights violations. Four subsections discuss (1) the development and nature of disciplinary power that a government imposes on citizens in order to force conformity to the laws, (2) …

Women, Pmscs And International Law, Ana Filipa Vrdoljak

Ana Filipa Vrdoljak

It is deeply ironic that as the implementation and enforcement of international humanitarian law and human rights law has been strengthened, in the last decades, through the establishment of individual complaint procedures, specialist tribunal and courts covering breaches of human rights law, international humanitarian law and international criminal law, there has been an erosion of these principles and protections through the privatisation of governmental and intergovernmental functions. Despite an exponential increase in the contracting out of these activities to PMSCs since 2001, the legal regulation of these companies and their personnel has been slow and fragmented.

The failure of the …

The Inter-American Court On Human Rights’ Judgment In Artavia Murillo V. Costa Rica And Its Implications For The Creation Of Abortion Rights In The Inter-American System Of Human Rights, Ligia M. De Jesus

Ligia M. De Jesus

In Artavia, the Inter-American Court on Human Rights addressed the meaning of article 4(1) the American Convention on Human Rights, which recognizes a person’s right to life beginning at conception. The court handed a restrictive interpretation of this provision, holding that, before implantation, the human embryo is not a person entitled to human rights protection under the American Convention, while redefining the term “conception” as implantation, not fertilization. The court also redefined article 4(1)’s terms “in general, from the moment of conception” to mean that only gradual or incremental protection should be given to prenatal life, depending on the unborn …

Redefining Terrorism: The Danger Of Misunderstanding The Modern World's Gravest Threat, Jennifer Breedon

Jennifer Breedon

No abstract provided.

Can The Center Hold? The Vulnerabilities Of The Official Legal Regimen For Intercountry Adoption, David M. Smolin

David M. Smolin

Amidst controversy, a legal regimen for intercountry adoption (ICA) has been developed over the past twenty-five years. The primary constituent parts are the 1989 UN-based Convention on the Rights of the Child (“CRC”) and the 1993 Hague Convention on Protection of Children and Co-operation in Respect of Intercountry Adoption (Hague Convention). Since the creation of those conventions, international and national legal efforts have focused on delineation and implementation of a set of standards based on their principles in the attempt to create a stable and reliable intercountry adoption system. This project of the creation of a stable and reliable intercountry …

Thinking Globally, Policy Locally: A Plan For Decentralized Law Enforcement In Côte D’Ivoire, __ J. Of Int’L Bus. & L. __ (Forthcoming 2015), Hugh Mundy

Hugh Mundy

During a 2009 speech in Ghana, President Barack Obama said, “Africa doesn’t need strongmen. It needs strong institutions.” Obama credited Ghana’s “impressive rates of growth” to the country’s “repeated peaceful transfers of power even in the wake of closely contested elections.” Free elections and non-violent power transfers, he said, “may lack the drama of the twentieth century’s liberation struggles” but “will ultimately be more significant.” Last July, the president expressed similar sentiments during a highly anticipated trip to Kenya. Côte d’Ivoire offers a stark example of the instability wrought when an unseated leader refuses to cede power. Once hailed as …

Justice As Legitimacy In The European Court Of Human Rights, Molly K. Land

Molly K. Land

Using the example of the prisoner voting cases at the European Court of Human Rights, this chapter builds on existing literature regarding the legitimacy of judicial institutions to consider the role of justice with respect to the normative and sociological legitimacy of international human rights courts. The chapter identifies the pursuit of just outcomes as a significant independent influence on the legitimacy of these courts. Doing justice even when it requires expansive lawmaking in order to protect unpopular groups can be an affirmative source of legitimacy for these institutions. Although the legitimacy challenges faced by the European Court of Human …

The Role Of Non-Governmental Organizations In Advancing International Criminal Justice, Charles Jalloh

Charles C. Jalloh