Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Arm's length standard (1)
- Article 38 of the International Court of Justice (ICJ) Statute (1)
- Corporate tax (1)
- Corporations (1)
- Customary law (1)
-
- Developing countries (1)
- General principles of international law (1)
- Human rights remedies (1)
- Income tax (1)
- International Court of Justice (ICJ) (1)
- International criminal courts and tribunals (1)
- International criminal law (ICL) (1)
- International humanitarian law (IHL) (1)
- International tax (1)
- Law reform (1)
- Multinational enterprises (1)
- Separate accounting method (1)
- Sources of international law (1)
- Tax reform (1)
- Tax treaties (1)
- Unitary taxation (1)
Articles 1 - 2 of 2
Full-Text Articles in Law
War/Crimes And The Limits Of The Doctrine Of Sources, Steven R. Ratner
War/Crimes And The Limits Of The Doctrine Of Sources, Steven R. Ratner
Book Chapters
International humanitarian law (IHL) and international criminal law (ICL) are the product of lawmaking processes that are not captured in the black-letter doctrine of sources under which Article 38 of the ICJ Statute is the rule of recognition for international law. Despite efforts by certain institutional players and scholars to place these two regimes squarely within Article 38, both remain distinct in terms of how actors determine whether a purported rule is a legal rule. These distinctions constitute a challenge to the idea of a unified rule of recognition and argue instead for looking for indicators (not rules) about a …
Formulary Apportionment And International Tax Rules, Reuven S. Avi-Yonah, Zachee Pouga Tinhaga
Formulary Apportionment And International Tax Rules, Reuven S. Avi-Yonah, Zachee Pouga Tinhaga
Book Chapters
Any proposal to adopt unitary taxation (UT) of multinationals has to contend with whether such taxation is compatible with existing international tax rules, and, in particular, with the bilateral tax treaty network. Indeed, some researchers have argued that the separate accounting (SA) method and the arm’s length standard (ALS), introduced in the early twentieth century, are so embodied in the treaties that they form part of customary international law, and are binding even in the absence of a treaty. We disagree, because the unitary approach is just as widely embodied in most of the current international tax treaties, and, where …