Law Commons^™

Climate Justice And The Etos, Sara L. Seck

Articles, Book Chapters, & Popular Press

This chapter will explore whether the Maastricht Principles have contributed to the clarification of ETOs for human rights in relation to climate justice. I will first consider some conceptual issues of relevance to both the ETOs and the quest for climate justice. Second, with reference to several examples, I will illustrate how the concept of extraterritoriality may create confusion rather than clarity in the climate context. I will then illustrate how this confusion may be overcome if attention is paid to the precise nature of the relationships at issue to which obligations attach, rather than reinforcing the bright line of …

But Why Him? A Review Of The Tenth Justice: Judicial Appointments, Marc Nadon, And The Supreme Court Act Reference, By Carissima Mathen And Michael Plaxton, Andrew Flavelle Martin

Dalhousie Law Journal

To the great benefit of the Canadian legal community and the Canadian public, the authors have created an extensive, concise, and highly readable account of the Nadon saga. Anyone unfamiliar with the purported appointment of Justice Nadon to the Supreme Court of Canada, the Reference re Supreme Court Act, ss 5 and 6 (also known as the Nadon Reference), and the aftermath will find this book invaluable. I expect this work will become the definitive and authoritative account of this saga and that it will be indispensable to future scholars.

I begin this review with a brief overview of the …

International Tax Law Between Loyalty, Exit, And Voice, Tarcísio Diniz Magalhães

Dalhousie Law Journal

Discourse on the merits and pitfalls of multilateral cooperation for advancing justice in international tax law have recently re-emerged in the literature. Some tax scholars, even while criticizing global projects like the OECD/G20 initiatives on base erosion, profit shifting and the tax challenges arising from the digitalisation of the economy, insist that cooperative efforts herald a step in the right direction. Others contest the feasibility of international cooperation or its value for developing countries. Drawing on Albert Hirschman’s oft-cited framework for actor behaviour under institutional malperformance, this article shows that there are three alternatives for those discontented with the status …

Designing A More Sustainable Global Tax System, Allison Christians

Dalhousie Law Journal

The international tax system incentivizes unsustainable business practices because it ignores the private profits created by externalizing human, societal, and environmental costs. This paper proposes a novel reform: applying living wage and externality assessment tools to the rules for establishing where income arises for tax purposes. To do so, I propose a method that is relatively complex but arguably more accurate (in tax terms) and a complementary but relatively simpler proxy method. I examine how each method would implicate treaty-based and domestic rules and processes and conclude that the proposed design provides a viable starting point to make the global …

Cross-Border Tax Transparency: A Study Of Recent Policy Developments In Turkey, Leyla Ateş

Dalhousie Law Journal

Transnational tax information cooperation has the crucial role of empowering tax administrations to collect tax revenues in full and on time, thereby narrowing the tax gap created by international evasion and avoidance. However, the adequacy of established transnational tax information exchange systems in combatting international tax evasion and avoidance has been severely criticized and a new wave of progress on transparency has started after the 2008 global economic crisis. In this direction, Turkey set cross-border tax transparency high on its political agenda. Though, Turkey has operationalized new transnational tax cooperation agreements very slowly. Furthermore, Turkey’s approach to exchanging information has …

Masthead & Table Of Contents

Dalhousie Law Journal

No abstract provided.

Domestic Revenue Mobilization Through Corporate Income Tax In An East African Developing Country Context, Afton Titus

Dalhousie Law Journal

The laudable objective of making the Sustainable Development Goals (SDGs) a reality requires the targeted use of financial resources. It has become imperative for governments to raise such financial resources through mechanisms that facilitate the domestic mobilization of revenues. This paper argues that in an African developing country context, corporate income tax represents the most effective means by which governments may raise the required funds. Corporate income tax remains an important source of revenue for African countries. This paper further proposes: (i) the design of the essential features of a corporate income tax system that properly accounts for the economy …

Origin And Differentiation In International Income Allocation, Ivan Ozai

Dalhousie Law Journal

The present international tax rules are typically justified by origin-based theories. These theories align countries’ tax entitlements with the geographical location of the economic factors that contribute to the creation of income. Two recent phenomena have rendered origin-based approaches limited in scope. First, the economic integration of multinational corporations and the relevance of intangibles have made it infeasible to precisely pinpoint the factors contributing to the generation of income. Second, the growing disputes between countries about which economic factors should be considered relevant for sharing the international tax base have recently led to increased consideration of distributional consequences, thus moving …

International Arbitration: The New Frontier Of Business And Human Rights Dispute Resolution?, Tamar Meshel

Dalhousie Law Journal

The question of redress for corporate human rights violations remains daunting. Access to justice challenges faced by rights holders before domestic courts have placed this issue at the forefront of international discourse, and many initiatives have attempted to improve rights holders’ access to effective remedies. This article examines one such initiative, namely international arbitration. The article focuses on the use of international arbitration in the business and human rights context pursuant to the 2013 Accord on Fire and Building Safety in Bangladesh and the recently launched Hague Rules on Business and Human Rights Arbitration. It evaluates the extent to which …

Africanization And The Reform Of International Investment Law, Olabisi D. Akinkugbe

Articles, Book Chapters, & Popular Press

Recent trends in reforms by African states in the field of International Investment Law (IIL) has been dubbed as the Africanization of IIL. These important debates regarding reform of IIL in Africa foreground innovative aspects of International Investment Agreements (IIA) in contrast to the traditional IIL regime. The debates also remind us of the relative lack of African voices in the global IIL reform agenda. There is however little research that critically analyze the Africanization of IIL thesis.

This article undertakes this analysis. Drawing on TWAIL, it characterizes Africanization of IIL into ‘moderate’ and ‘radical’ reforms. The article analyzes the …

Book Review: Amal Clooney & Philippa Webb, The Right To A Fair Trial In International Law (Oup, 2020), Robert Currie

Articles, Book Chapters, & Popular Press

Good lawyering, then, is required to maintain the fairness of trials, but good lawyering requires effective tools that can assist counsel in helping the contours of fairness be made apparent and cognizable before domestic courts. Translating international human rights law for the purposes of domestic application, in particular, is by no means an easy task, but this new text – The Right to a Fair Trial in International Law – provides lawyers with a formidable resource.

Judicialization Of Election Disputes In Africa's International Courts, James Thuo Gathii, Olabisi D. Akinkugbe

Articles, Book Chapters, & Popular Press

This article assesses what benefit losers of high-stakes national elections think they will get from petitioning international courts in Africa. We seek to establish how judicial intervention differs before an election when there is a risk of an international law violation, versus after an election has occurred and the result is viewed as flawed. We address these questions by drawing on a set of disputes decided by international courts in Africa in the African Court, the Economic Community of West African States (“ECOWAS”) Community Court of Justice, and the East African Court of Justice. We supplement our analysis by discussing …

Book Review: Research Handbook On Transnational Crime, Robert Currie

Articles, Book Chapters, & Popular Press

No abstract provided.

International Working Group On Polar Shipping: Report To The Executive Council And Assembly Of The Comité Maritime International, Aldo Chircop

Reports & Public Policy Documents

This report covers the reporting period from 1 November 2020 to 31 May 2021. The IWG Chair acknowledges updates provided by the subgroup chairs. The IWG continues to operate through three subgroups, namely on Antarctic Shipping (chaired by David Baker), COLREGS in Polar Environments (chaired by Stefanie Johnston) and Cruise Passengers’ Rights (chaired by Lars Rosenberg Overby). While progress has been made, unfortunately the prolonged COVID-19 pandemic has continued to affect aspects of the IWG’s work.

Amicus Brief By Amnesty International And Others, Mark Gibney, Gamze Erdem Türkelli, Ashfaq Khalfan, Paula Litvachky, Ana María Suárez Franco, Sara L. Seck, Sigrun Skogly, Nicolás Carrillo-Santarelli, Jernej Letnar Černič, Tom Mulisa, Nicholas Orago, Wouter Vandenhole, Jingjing Zhang

Reports & Public Policy Documents

On September 2, 2020, six Portuguese youth filed a complaint with the European Court of Human Rights against 33 countries. The complaint alleges that the respondents have violated human rights by failing to take sufficient action on climate change, and seeks an order requiring them to take more ambitious action.

The complaint relies on Articles 2, 8, and 14 of the European Convention on Human Rights, which protect the right to life, right to privacy, and right to not experience discrimination. The complainants claim that their right to life is threatened by the effects of climate change in Portugal such …

Wrongful Extradition: Reforming The Committal Phase Of Canada’S Extradition Law, Robert Currie

Articles, Book Chapters, & Popular Press

There has recently been an upswing in interest around extradition in Canada, particularly in light of the high-profile and troubling case of Hassan Diab who was extradited to France on the basis of what turned out to be an ill-founded case. Diab’s case highlights some of the problems with Canada’s Extradition Act and proceedings thereunder. This paper argues that the “committal stage” of extradition proceedings, involving a judicial hearing into the basis of the requesting state’s case, is unfair and may not be compliant with the Charter and that the manner in which the Crown conducts these proceedings contributes to …

Book Review: The Right To A Fair Trial In International Law, Robert Currie

Articles, Book Chapters, & Popular Press

No abstract provided.

Regulating Wave, Tidal And Ocean Thermal Energy, Meinhard Doelle, Theodore Nsoe Adimazoya

Articles, Book Chapters, & Popular Press

Ocean renewable energy sources hold the potential to contribute to the options of low-carbon energy sources and enhance the efforts by the global community to slow down climate change. In this Chapter, we provide a brief background on the current state of technology and development of wave, tidal and ocean thermal energy and consider their potential as forms of renewable energy as well as the potential negative environmental footprints of ocean renewable energy installation and development. Secondly, we examine the relevant international legal and policy framework governing ocean energy, highlighting in particular, the absence of a global legal instrument that …