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Full-Text Articles in Law

Review Of Double Taxation And The League Of Nations, Reuven S. Avi-Yonah Dec 2018

Review Of Double Taxation And The League Of Nations, Reuven S. Avi-Yonah

Reviews

Should we continue adapting the OECD Model to address tax challenges arising from digitalization of the economy or has the time come for radical reform? Sunita Jogarajan asked that question in her last study of the League of Nations' work on double taxation in the 1920s. The historical analysis provided in her book seems to suggest that the international tax regime will continue to inevitably evolve and the OECD Model can adapt. Her extensive archival research, conducted at the League of Nations Archives, the United Kingdom National Archives (London) and the Seligman Archives, Columbia University (New York), clearly demonstrates that …


The Theory And Practice At The Intersection Between Human Rights And Humanitarian Law, Monica Hakimi Feb 2018

The Theory And Practice At The Intersection Between Human Rights And Humanitarian Law, Monica Hakimi

Reviews

The United States is more than fifteen years into a fight against terrorism that shows no sign of abating and, with the change in administration, appears to be intensifying. Other Western democracies that have historically been uneasy about U.S. counterterrorism policies have, in recent years, shifted toward those policies. And armed nonstate groups continue to commit large-scale acts of violence in multiple distinct theaters. The legal issues that these situations present are not entirely new, but neither are they going away. Recent publications, like the three works under review, thus provide useful opportunities to reflect on and refine our thinking …


Facts, Values, Justification, Democracy, Don Herzog Jan 2018

Facts, Values, Justification, Democracy, Don Herzog

Reviews

Equality, you might think, is the more or less universally shared value of the modern world, or the West, or anyway these United States. “We strive to ensure that the values upon which our country was built, including our belief that all people are created equal, are reflected in everything our nation does.” That’s from the 2016 Democratic Party platform. And look! “We continue to encourage equality for all citizens and access to the American Dream.” That’s from the 2016 GOP Platform. Of course, the parties disagree deeply on the demands of equality. If they share an abstract concept, as …


Review Of South Sudan: A Slow Liberation, Laura Nyantung Beny Jan 2018

Review Of South Sudan: A Slow Liberation, Laura Nyantung Beny

Reviews

This is a remarkable book. It offers a complex and nuanced analysis of South Sudan's prolonged and troubled march to political liberation—first from Anglo‐Egyptian colonialism in the nineteenth and twentieth centuries, then from hegemonic Arab rule in post‐independence Sudan [1956‐2011], and now from South Sudan's internal political and economic contradictions.