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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.
After Seattle: Public International Organizations, Non-Governmental Organizations (Ngos), And Democratic Legitimacy In An Era Of Globalization: An Essay In Contested Legitimacy, Kenneth Anderson
Working Papers
This working monograph (about 120,000 words) analyzes the relationship between public international organizations such as the United Nations system and international non-governmental organizations under conditions of globalization.It argues that international organizations and international NGOs are locked in an embrace of mutual legitimation, each giving the other important political legitimacy, in favor of liberal internationalism and at the expense of democratic sovereignty. The monograph argues that the legitimacy that each gives the other is based on flawed assumptions about the nature of civil society and "international civil society," on the one hand, and global governance and the possibilities of international, global …
A Problem Of Process In Wto Jurisprudence: Identifying Disputed Issues In Panels And Consultations, Glenn R. Butterton
A Problem Of Process In Wto Jurisprudence: Identifying Disputed Issues In Panels And Consultations, Glenn R. Butterton
Articles
No abstract provided.
The World Trade Constitution, John O. Mcginnis, Mark L. Movsesian
The World Trade Constitution, John O. Mcginnis, Mark L. Movsesian
Faculty Publications
Conventional wisdom holds that the World Trade Organization (WTO) necessarily poses a threat to sovereignty and representative government within its member nations. Professors McGinnis and Movsesian refute this view. They argue that the WTO can be understood as a constitutive structure that, by reducing the power of protectionist interest groups, can simultaneously promote international trade and domestic democracy. Indeed, in promoting both free trade and accountable government, the WTO reflects many of the insights that inform our own Madisonian Constitution. Professors McGinnis and Movsesian reject recent proposals to grant the WTO regulatory authority, endorsing instead the WTO's limited adjudicative power …
The Product/Process Distinction - An Illusory Basis For Disciplining 'Unilateralism' In Trade Policy, Robert L. Howse, Donald H. Regan
The Product/Process Distinction - An Illusory Basis For Disciplining 'Unilateralism' In Trade Policy, Robert L. Howse, Donald H. Regan
Articles
It has become conventional wisdom that internal regulations that distinguish between products on the basis of their production method are GATT-illegal, where applied to restrict imports (although possibly some such measures might be justified as 'exceptions' under Article XX). The aim of this article is to challenge this conventional wisdom, both from a jurisprudential and a policy perspective. First, we argue there is no real support in the text and jurisprudence of the GATT for the product/process distinction. The notion developed in the unadopted Tuna/Dolphin cases that processed-based measures are somehow excluded from the coverage of Article III (National Treatment) …
The Annihilation Of Sea Turtles: Wto Intransigence And U.S. Equivocation, Lakshman Guruswamy
The Annihilation Of Sea Turtles: Wto Intransigence And U.S. Equivocation, Lakshman Guruswamy
Publications
No abstract provided.
The Perils Of Globalization And The World Trading System, John H. Jackson
The Perils Of Globalization And The World Trading System, John H. Jackson
Georgetown Law Faculty Publications and Other Works
The post-World War II world trading system is now more than fifty years old, and not surprisingly, it has evolved through a number of different stages of development and survived a series of perils. Recently, however, the perils seem even greater than before. The failure of the Seattle Ministerial Meeting of November-December 1999 focused the attention of the international community, almost like a prospective execution focusing the attention of the targeted person. A number of different factors have contributed to this perilous situation, and in this brief Essay, I want to look particularly at some of the institutional characteristics of …
Remarks, John H. Jackson
Remarks, John H. Jackson
Georgetown Law Faculty Publications and Other Works
The limits of international trade must be understood within the context of the institutional framework of the WTO, in particular, the decision-making and dispute settlement processes. The WTO dispute settlement rules are contained in the Dispute Settlement Understanding (DSU), which is Annex 2 to the WTO agreement. The DSU includes some comments on the philosophy, the direction and the purposes of the dispute settlement procedures. Article 3.2 of the DSU has some very interesting phrases. One of those phrases (roughly paraphrased) says, ''None of the reports of the dispute settlement procedure should result in a change, addition, or subtraction from …