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Full-Text Articles in Law
Trade Multilateralism And U.S. National Security: The Making Of The Gatt Security Exceptions, Mona Pinchis-Paulsen
Trade Multilateralism And U.S. National Security: The Making Of The Gatt Security Exceptions, Mona Pinchis-Paulsen
Michigan Journal of International Law
Today, there are an unprecedented number of disputes at the World Trade Organization (“WTO”) involving national security. The dramatic rise in trade disputes involving national security has resuscitated debate over the degree of discretion afforded to WTO Members as to when and how to invoke Article XXI, the Security Exception, of the General Agreement on Tariffs and Trade (“GATT”), with binding effect. The goal of this article is to shed light on contemporary questions and concerns involving national security and international trade, particularly questions involving the appropriate invocation of Article XXI GATT, through careful attention to the article’s historical context. …
Hanging Together: A Multilateral Approach To Taxing Multinationals, Reuven S. Avi-Yonah
Hanging Together: A Multilateral Approach To Taxing Multinationals, Reuven S. Avi-Yonah
Michigan Business & Entrepreneurial Law Review
The recent revelation that many multinational enterprises (MNEs) pay very little tax to the countries they operate in has led to various proposals to change the ways they are taxed. Most of these proposals, however, do not address the fundamental flaws in the international tax regime that allow companies like Apple or Starbucks to legally avoid taxation. In particular, the Organization for Economic Co-operation and Development (OECD) has been working on a Base Erosion and Profit Shifting (BEPS) project and is supposed to make recommendations to the G20, but it is not clear yet whether this will result in a …
Collective Humanitarian Intervention, Fernando R. Tesón
Collective Humanitarian Intervention, Fernando R. Tesón
Michigan Journal of International Law
This article discusses collective intervention authorized by the Security Council, with a special emphasis on the concept of exclusive domestic jurisdiction. Part I first examines the different meanings of the notoriously ambiguous word "intervention." Because the legitimacy of collective intervention will depend in part on whether or not the matter falls within the domestic jurisdiction of the target state, Part II will then discuss contemporary views of domestic jurisdiction. Finally, Parts III and IV discuss collective humanitarian intervention under the principles of the U.N. Charter and examine the practice of the Security Council since the end of the Cold War. …
The "Privatization" Of Security Council Enforcement Action: A Threat To Multilateralism, John Quigley
The "Privatization" Of Security Council Enforcement Action: A Threat To Multilateralism, John Quigley
Michigan Journal of International Law
In-the post-Cold War period, the United Nations Security Council has emerged from a side show of international politics to center stage. It has acted to repel aggression, to promote humanitarian efforts, and to enforce democracy. This flowering of activity holds the potential for achieving concerted international action to remedy situations involving great human misery.