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- Africa; World Trade Organization; plastic bag regulation; plastic bags; Technical Barriers to Trade Agreement; TBT Agreement; environmental protection; sustainable development; General Agreement on Tariffs and Trade; GATT; multilateral trade; environmental regulation; developing countries; Trade and Environment (1)
- Double Taxation; OECD; Tax Treaties; MLI; UNCITRAL; BIT; DTT; Taxation Rights; Mutual Agreement Procedure; IIA; ISDS; Investment Treaty Arbitration; BEPS; Base Erosion; International Tax Regime; ICSID (1)
Articles 1 - 2 of 2
Full-Text Articles in Law and Economics
Of Sustainable Development In Africa: Addressing The (In)Congruence Of Plastic Bag Regulations With International Trade Rules, Regis Y, Simo
Of Sustainable Development In Africa: Addressing The (In)Congruence Of Plastic Bag Regulations With International Trade Rules, Regis Y, Simo
Brooklyn Journal of International Law
Several aspects of the trade policies of African countries suffer from neglect in the legal literature. When they are the object of research, the focus is sometimes limited to their participation in the dispute settlement system or on the enforceability of special and differential treatment provisions. While practice displays that African countries have almost never been the target of complaints for a number a reasons, those approaches do not always take into consideration African countries’ domestic measures affecting the flow of goods and services, which could eventually trigger disputes. This paper intends to fill that gap and add to the …
The Oecd Multilateral Tax Instrument: A Model For Reforming The International Investment Regime?, Wolfgang Alschner
The Oecd Multilateral Tax Instrument: A Model For Reforming The International Investment Regime?, Wolfgang Alschner
Brooklyn Journal of International Law
The international tax and investment regimes display striking similarities. They are both based on thousands of bilateral treaties that follow similar principles but differ in fine print. They each facilitate the free flow of international capital by respectively disciplining fiscal and regulatory host state conduct. Finally, they share common historical foundations and have experienced similar periods of rapid diffusion and deep contestation. Yet, while the international tax regime recently accomplished a sweeping reform to solve a decades-old legitimacy crisis, the investment regime is still grappling with its own legitimacy crisis and reform. In 2018, the multilateral tax instrument (MLI) entered …