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Sovereignty, Integration, And Tax Avoidance In The European Union: Striking The Proper Balance, Lilian Faulhaber
Sovereignty, Integration, And Tax Avoidance In The European Union: Striking The Proper Balance, Lilian Faulhaber
Faculty Scholarship
As the need to raise revenue becomes more pressing and public opposition to tax avoidance increases, the European Court of Justice has made it more difficult for the twenty-seven Member States of the European Union to prevent tax avoidance and shape fiscal policy. This article introduces the new anti-avoidance doctrine of the European Court of Justice and analyzes it from the perspective of taxpayers, Member States and the European Union legal order as a whole. This doctrine is problematic becasue it has created a legislative vacuum in Europe. No European Union institution has the authority to regulate direct taxation without …
Review Of Law At The Vanishing Point By Aaron Fichtelberg, Robert D. Sloane
Review Of Law At The Vanishing Point By Aaron Fichtelberg, Robert D. Sloane
Faculty Scholarship
This is a largely critical review of Professor Aaron Fichtelberg’s philosophical analysis of international law. The centerpiece of the book’s affirmative agenda, a “non-reductionist” definition of international law that purports to elide various forms of international law skepticism, strikes the reviewer as circular, misguided in general, and, in its application to substantive international legal issues, difficult to distinguish from a rote form of legal positivism. Law at the Vanishing Point’s avowed empirical methodology and critical agenda, while largely unobjectionable, offer little that has not been said before, often with equal if not greater force. I commend the author’s effort to …
Human Rights For Hedgehogs?: Global Value Pluralism, International Law, And Some Reservations Of The Fox, Robert D. Sloane
Human Rights For Hedgehogs?: Global Value Pluralism, International Law, And Some Reservations Of The Fox, Robert D. Sloane
Faculty Scholarship
This essay, a contribution to the Boston University Law Review’s symposium on Ronald Dworkin’s forthcoming book, Justice for Hedgehogs, critiques the manuscript’s account of international human rights on five grounds. First, it is vague: it fails to offer much if any guidance relative to many of the most difficult concrete issues that arise in the field of international human rights law and policy - precisely the circumstances in which international lawyers might benefit from the guidance that moral foundations supposedly promise. It is also troubling, and puzzling given Dworkin’s well-known commitment to the right-answer thesis, that his account of human …