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Articles 1 - 3 of 3
Full-Text Articles in Law
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 …
Review Of Restoration Of The Great Lakes: Promises, Practices, Performances, By M. Sproule-Jones, Edward A. Parson
Review Of Restoration Of The Great Lakes: Promises, Practices, Performances, By M. Sproule-Jones, Edward A. Parson
Reviews
In this book, Mark Sproule-Jones reports on research into the organization and effectiveness of efforts to improve environmental quality in the Great Lakes under a new approach begun in 1985. That year, the International Joint Commission (IJC) asked the governments of Canada and the United States to develop remedial action plans to reduce pollution and restore degraded uses in 43 areas of concern-regions whose persistent degradation had resisted earlier attempts at improvement. The two governments, in collaboration with the states and provinces, were given wide latitude in how to proceed: the IJC's only specific requests were that all plans involve …