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Articles 1 - 5 of 5
Full-Text Articles in International Trade Law
Dispute Resolution: The Mutual Agreement Procedure, Hugh Ault
Dispute Resolution: The Mutual Agreement Procedure, Hugh Ault
Hugh J. Ault
No abstract provided.
Some Reflections On The Oecd And The Sources Of International Tax Principles, Hugh Ault
Some Reflections On The Oecd And The Sources Of International Tax Principles, Hugh Ault
Hugh J. Ault
This article is the revised text of a lecture held on May 2, 2013, at the Max Planck Institute for Tax Law and Public Finance. It focuses on the OECD's work on the definition of Permanent Establishment, the transfer pricing treatment of Intangibles and the recently announced project on base erosion and profit shifting ("BEPS"). After describing these positive law developments, Ault relates to more basic questions of how principles of international tax law, and particular the normative claims to taxing rights, are established.
Global Justice And International Economic Law: Three Takes, Frank Garcia
Global Justice And International Economic Law: Three Takes, Frank Garcia
Frank J. Garcia
For centuries, international trade has been seen as essential to the wealth and power of nations, and defended as a system through which all could benefit. It is only recently that trade's problematic role as an engine of distributive justice has begun to be understood, due in part to globalization and the global justice debates. In this compelling new book, international legal scholar Frank J. Garcia proposes a radically new way to evaluate, construct, and manage international trade - one that is based on norms of economic justice as well as comparative advantage and national interest. This book examines three …
Plant Variety Protection In Thailand: The Need For A New Coherent Framework, Pawarit Lertdhamtewe
Plant Variety Protection In Thailand: The Need For A New Coherent Framework, Pawarit Lertdhamtewe
Pawarit Lertdhamtewe
Thailand's plant protection regime, currently represented by the Plant Variety Protection Act (‘PVPA’), represents a sui generis plant protection system, which several developing nations use as a model to enact their plant protection laws. It is currently uncertain whether the PVPA serves the needs of all actors in agricultural management in Thailand; this uncertainty may dilute the benefits of Thailand's plant protection regime. In view of concerns regarding the adequacy of the legal framework for plant variety protection, this article argues that greater certainty must be provided to ensure the effective protection of plant varieties, the validity of national legislation …
Reinventing The Development Wheel Of The World Trading System (Reviewing Sonia E. Rolland, Development At The World Trade Organization (2012)), Sungjoon Cho
Sungjoon Cho
No abstract provided.