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Introduction To The Symposium On Soft And Hard Law On Business And Human Rights, Steven R. Ratner Jun 2020

Introduction To The Symposium On Soft And Hard Law On Business And Human Rights, Steven R. Ratner

Articles

This symposium turns to a major debate within a field of international law that has moved from the periphery to center stage in just a few decades—business and human rights, or BHR: Can and should international law's approach to the human rights impacts of business activity shift from today's mostly soft-law framework to a multilateral treaty regime? While advocates for and against such a treaty debate this point at the UN Human Rights Council and other venues, this symposium examines the problem from four theoretical perspectives. Each contribution offers insights for practitioners and scholars alike, but they suggest no easy …


Taxation And Business: The Human Rights Dimension Of Corporate Tax Practices, Reuven S. Avi-Yonah Apr 2020

Taxation And Business: The Human Rights Dimension Of Corporate Tax Practices, Reuven S. Avi-Yonah

Law & Economics Working Papers

If we want to narrow the North-South divide that threatens our world, some limits on tax competition are inevitable. The world faces a crucial choice in the 2020s. We can either continue retreating from globalization in favor of xenophobic nationalism, tariffs, immigration restrictions, and exchange controls. That road leads ultimately to war, as it did in the 1930s. Or we can revive globalization by investing in a robust social safety net, infrastructure, education, and job creation. While more needs to be done, we have made significant progress in curbing tax competition in the last decade. The key move now is …


Series Editor's Preface, James C. Hathaway Mar 2020

Series Editor's Preface, James C. Hathaway

Other Publications

Could we – should we – think differently about the ways in which refugees are assisted and protected? Is it possible to turn traditional thinking on its head by seeing refugees not as the objects of protection and assistance, but instead as the architects and managers of solutions?


Introduction: International Law Governing Armed Conflict, Christian Marxsen, Anne Peters Jan 2020

Introduction: International Law Governing Armed Conflict, Christian Marxsen, Anne Peters

Book Chapters

Wars are emergency situations, but in contrast to the saying according to which necessity knows no law, they are not lawless situations at all. Quite to the contrary, an extensive body of international treaties and customary international law provides detailed regulations. However, which rules do and should apply to what kinds of situation is a hotly debated issue and the subject of this book. Different regulatory paradigms are competing for how wartime situations shall be regulated – with significant legal, practical and institutional implications. This book approaches the legal issue in a Trialogue. The characteristic feature of a Trialogue is …