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Full-Text Articles in Law
Tax, Trade And Harmful Tax Competition: Reflections On The Fsc Controversy, Reuven S. Avi-Yonah
Tax, Trade And Harmful Tax Competition: Reflections On The Fsc Controversy, Reuven S. Avi-Yonah
Articles
This article contrasts three approaches to dealing with the BEPS problem: adopting a unitary taxation regime, ending deferral, and adopting anti-base-erosion measures. It concludes that while the first approach is the best long-term option, the other two are more promising as immediate candidates for adoption in the context of U.S. tax reform and the OECD BEPS project.
The New Chemical Weapons Convention And Export Controls: Towards Greater Multilateralism, Urs A. Cipolat
The New Chemical Weapons Convention And Export Controls: Towards Greater Multilateralism, Urs A. Cipolat
Michigan Journal of International Law
The article is structured in five parts. Section I gives an overview of the history of the CWC. Section II focuses on the CWC' s material scope. This discussion is important in order to determine the items that will fall under an eventual export control obligation. Section III presents the main obligations under the CWC, while Section IV deals exclusively with the specific obligations pertaining to export controls. The implementation of these specific obligations-which, for the purposes of this article, are referred to as transfer rules-is the focus of Section V.