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Articles 1 - 25 of 25
Full-Text Articles in Law
Lower-Income Countries’ Ongoing Quest For International Tax Justice: A Case Study Of The Oecd’S Tax Allocation Proposal, Okanga Ogbu Okanga, Kim Brooks
Lower-Income Countries’ Ongoing Quest For International Tax Justice: A Case Study Of The Oecd’S Tax Allocation Proposal, Okanga Ogbu Okanga, Kim Brooks
Articles, Book Chapters, & Popular Press
The viability of our international tax system hinges on two things: (1) safeguarding the effective flow of international activities and (2) ensuring that countries can adequately collect tax on the income derived from those activities. Each of these fundamentals relies on a defensible/fair allocation of taxing rights between countries with competing tax jurisdiction (inter-nation equity).
The recent Organisation for Economic Co-operation and Development (OECD)-led multilateral effort to transform international tax rules to ensure that countries can adequately tax multinational enterprises (MNEs) operating in the global digital economy (OECD proposal) has reignited inter-nation equity conversations. Although important to all countries, inter-nation …
Patents And Plants: Rethinking The Role Of International Law In Relation To The Appropriation Of Traditional Knowledge Of The Uses Of Plants (Tkup), Ikechi Mgbeoji
PhD Dissertations
Legal control and ownership of plants and traditional knowledge of the uses of plants (TKUP) is often a vexed issue, particularly at the international level because of the conflicting interests of states or groups of states in the matter. The most widely used form of juridical control of plants and TKUP is the patent system which originated in Europe. This thesis rethinks the role of international law and legal concepts, the major patent systems of the world and international agricultural research institutions as they affect legal ownership and control of plants and TKUP. The analysis is cast in various contexts …
'The Perfect Shouldn't Be The Enemy Of The Good' — What Canada Can Do Today, Tomorrow & Next Week To Enhance Equitable Access To Covid-19 Biopharmaceutical Interventions, Matthew Herder
Reports & Public Policy Documents
There is overwhelming evidence of inequitable access to a range of COVID-19 targeting biopharmaceutical interventions, including not only vaccines but also anti-viral drug therapies, diagnostic tests, and various materials that are incorporated into these products. As recently explained by Yamey et al. in the British Medical Journal, inequitable access is baked into every phase of the biopharmaceutical system—from production and allocation to affordability and deployment. Yet, it is still possible to improve access to these critically important biopharmaceutical interventions in low and middle-income countries (LMICs). Intellectual property (IP) rights are one crucial site where policy intervention can make an immediate …
Disabusing The Tax Aid Narrative: What Inter-National Tax Equity Really Means For "Poor" Countries And How To (Re)Frame It, Okanga Ogbu Okanga
Disabusing The Tax Aid Narrative: What Inter-National Tax Equity Really Means For "Poor" Countries And How To (Re)Frame It, Okanga Ogbu Okanga
PhD Dissertations
International tax regimes (e.g., the “double taxation regime”) are created by states with competing tax jurisdiction to coordinate their tax rules and, specifically, to address common efficiency problems like international double taxation. In developing such regimes, states attempt to balance competing tax policy priorities: efficiency, administrability, and equity. This work engages with equity, as a policy norm of international tax (inter-national tax equity). It is my thesis that the framing/articulation of inter-national tax equity suffers from a narrative problem that, perhaps, stems from its apparent conceptual unclarity and multifarious usage. This narrative problem is most evident in the articulation of …
Voices From Below—Africa’S Contribution To The Development Of The Norm Of Corporate Responsibility To Respect Human Rights, Akinwumi Olawuyi Ogunranti
Voices From Below—Africa’S Contribution To The Development Of The Norm Of Corporate Responsibility To Respect Human Rights, Akinwumi Olawuyi Ogunranti
PhD Dissertations
The long conversations about corporate responsibility predominantly take place in forums and conferences in the Global North. Yet, the majority of the human rights abuses and their impacts are felt by peasants, farmers, children, and women in local communities in the Global South who do not have a voice in the institutionalized governance systems that animate global affairs. This thesis answers the question of how norms and human rights institutions in Africa can influence the corporate responsibility to respect (CR2R) norm as embedded in pillar II of the United Nations Guiding Principles on Business and Human Rights. Through the theory …
The Criticism Of Eurocentrism And International Law: Countering And Pluralizing The Research, Teaching, And Practice Of Eurocentric International Law, Makane Moïse Mbengue, Olabisi D. Akinkugbe
The Criticism Of Eurocentrism And International Law: Countering And Pluralizing The Research, Teaching, And Practice Of Eurocentric International Law, Makane Moïse Mbengue, Olabisi D. Akinkugbe
Articles, Book Chapters, & Popular Press
This Chapter draws on Third World Approaches to International Law (TWAIL) in examining the question: how does the research and teaching of international law in the Global South challenge Eurocentrism in international law. The Chapter focuses on the emergent activities within Global South that pluralize Eurocentric international law’s dominance in the research production, teaching, and practice arenas. The Chapter pushes against the unfair over-representation of European countries in the scholarly production and institutions of international law. To illustrate the often-underexplored regional diversity of international law outside Europe, the Chapter reflects on the contemporary roles of critical Global South scholars and …
Maritime Transportation: Let's Slow Down A Bit, Maxime Sèbe, Pierre Scemama, Anne Choquet, Jean-Luc Jung, Aldo Chircop, Phénia Marras-Aït Razouk, Sylvain Michel, Valérie Stiger-Pouvreau, Laura Recuero-Virto
Maritime Transportation: Let's Slow Down A Bit, Maxime Sèbe, Pierre Scemama, Anne Choquet, Jean-Luc Jung, Aldo Chircop, Phénia Marras-Aït Razouk, Sylvain Michel, Valérie Stiger-Pouvreau, Laura Recuero-Virto
Articles, Book Chapters, & Popular Press
Maritime transportation is a major contributor to the world economy, but has significant social and environmental impacts. Each impact calls for different technical or operational solutions. Amongst these solutions, we found that speed reduction measures appear to mitigate several issues: (1) collision with wildlife; (2) collision with non-living objects; (3) underwater noise; (4) invasive species; and (5) gas emission. We do not pretend that speed reduction is the best solution for each individual issue mentioned in this paper, but we argue that it could be a key solution to significantly reduce these threats all together. Further interdisciplinary research is required …
The Unfccc Regime At A Crossroads: Can You Trust Anyone Over 30?, Meinhard Doelle
The Unfccc Regime At A Crossroads: Can You Trust Anyone Over 30?, Meinhard Doelle
Articles, Book Chapters, & Popular Press
The UN Framework Convention on Climate Change (UNFCCC) was adopted in 1992 and it was opened for signature at Rio de Janeiro in June of that year. The 30th anniversary of its adoption offers an opportunity to reflect on more than a quarter of a century of UN climate diplomacy, and to consider the path ahead. This contribution takes a look back at the choices made that have led the regime to its current state. It then takes a look forward and considers the prospects of the regime meeting its ultimate aim of avoiding dangerous human interference with the climate …
Human Rights At The Ocean-Climate Nexus: Opening Doors For The Participation Of Indigenous Peoples, Children And Youth, And Gender Diversity, Unwana Udo, Tahnee Prior, Sara L. Seck
Human Rights At The Ocean-Climate Nexus: Opening Doors For The Participation Of Indigenous Peoples, Children And Youth, And Gender Diversity, Unwana Udo, Tahnee Prior, Sara L. Seck
Articles, Book Chapters, & Popular Press
No abstract provided.
Gender And Intersectionality In Business And Human Rights Scholarship, Melisa N. Handl, Sara L. Seck, Penelope Simons
Gender And Intersectionality In Business And Human Rights Scholarship, Melisa N. Handl, Sara L. Seck, Penelope Simons
Articles, Book Chapters, & Popular Press
In this article, we explore what intersectionality, as an analytic tool, can contribute to business and human rights (BHR) scholarship. To date, few BHR scholars have explicitly engaged in intersectional analysis. While gender analysis of BHR issues remains crucial to expose inequality in business activity, we argue that engagement with intersectionality can enrich and support this and other BHR scholarship. Intersectional approaches allow us to move beyond single-axis analysis, contest simplistic representations about gender issues and expose the complexity of human relations. It draws our attention to structures that sustain disadvantage such as racism, colonialism, social and economic marginalization and …
Breathing Life Into Our Living Tree And Strengthening Our Constitutional Roots: The Promise Of The United Nations Declaration On The Rights Of Indigenous Peoples Act, Naiomi Metallic
Articles, Book Chapters, & Popular Press
In 2015, the Truth and Reconciliation Commission of Canada (“TRC”) suggested that, despite over 30 years of interpretation in the courts, section 35 of the Constitution Act, 1982, which “recognizes and affirms” the Aboriginal and treaty rights of the Aboriginal peoples of Canada, is not achieving meaningful reconciliation. The TRC defined reconciliation as being about “establishing and maintaining a mutually respectful relationship between Aboriginal and non-Aboriginal peoples in this country.” According to the TRC, the “reconciliation vision that lies behind Section 35 should not be seen as a means to subjugate Aboriginal peoples to an absolute sovereign Crown,” implying this …
Canadian And Russian Fisheries Management In The Arctic: Complexities, Commonalities And Contrasts, David Vanderzwaag, Vitalii Vorobev, Olga Koubrak
Canadian And Russian Fisheries Management In The Arctic: Complexities, Commonalities And Contrasts, David Vanderzwaag, Vitalii Vorobev, Olga Koubrak
Articles, Book Chapters, & Popular Press
This article reviews and compares Canadian and Russian approaches to Arctic fisheries management through a three-part format. First, the complex array of laws and policies applicable to Arctic fisheries is described for each country. How Canada and Russia have addressed international fishery issues is also highlighted, including their participation in the 2018 Central Arctic Ocean Fisheries Agreement. Second, commonalities in fisheries governance approaches are summarized, including national commitments to implement precautionary and ecosystem approaches. Finally, contrasts in Arctic fisheries management are discussed. Major differences include the greater devolution of management responsibilities by Canada to Indigenous communities through land-claim agreements and …
Negotiating Bilateral Tax Treaties: Should Tax Treaties Involving Low-Income Countries Contain A Sunset Clause?, Okanga Ogbu Okanga
Negotiating Bilateral Tax Treaties: Should Tax Treaties Involving Low-Income Countries Contain A Sunset Clause?, Okanga Ogbu Okanga
Reports & Public Policy Documents
This policy brief reflects on an underexplored proposition: that bilateral tax treaties – particularly treaties involving (middle- and) low-income countries – should contain an expiration or sunset clause. The brief examines some reasons why it may be sensible for a low-income country to make its bilateral tax treaty expirable, from its onset. It also highlights a few reasons why such a policy may not be advisable – or tenable. The brief concludes by exploring the design of a model sunset clause for inclusion in the UN Model Tax Convention.
A Reflection On African Trade And Investment Wars In Context, Olabisi D. Akinkugbe, Gertrude Amarh
A Reflection On African Trade And Investment Wars In Context, Olabisi D. Akinkugbe, Gertrude Amarh
Articles, Book Chapters, & Popular Press
African trade and investment wars and their implication for the development of international economic law (IEL) in Africa are under-appreciated[1]. Except for a handful of literature in the last two decades, most of the scholarly work on economic integration in Africa has not focused on intra-African trade and investment wars. Yet, some of these trade wars have endured for many years. By trade wars, we mean the fracture of economic (trade and investment) relations between cooperating African States. We do not understand trade wars in the strict sense that trade economist or classic trade law do. These approaches understand trade …
The Role Of The Registry And Legal Division Of The African Court Of Human And People's Rights In Dispute Settlement, Olabisi D. Akinkugbe, Morris K. Odeh
The Role Of The Registry And Legal Division Of The African Court Of Human And People's Rights In Dispute Settlement, Olabisi D. Akinkugbe, Morris K. Odeh
Articles, Book Chapters, & Popular Press
This Essay explores whether the African Court of Human and People's Rights’ (African Court) Registry and Legal Division have a similar expansive role in the dispute settlement mechanism as the World Trade Organization's (WTO) Secretariat. The African Court is the African Union's regional body for enforcing human rights. This Essay contributes to the scholarship on African international courts by testing the central arguments in Pauwelyn and Pelc's “Who Guards the ‘Guardians of the System’? The Role of the Secretariat in WTO Dispute Settlement” through a comparative analysis of the role of the Secretariat within the African Court. Despite the growing …
Navigating The Structural Coherence Of Sea Life, Aldo Chircop, Philip Steinberg, Greta Ferloni, Claudio Aporta, Gavin Bridge, Kate Coddington, Stuart Elden, Stephanie C. Kane, Timo Koivurova, Jessica Shadian, Anna Stammler-Gossmann
Navigating The Structural Coherence Of Sea Life, Aldo Chircop, Philip Steinberg, Greta Ferloni, Claudio Aporta, Gavin Bridge, Kate Coddington, Stuart Elden, Stephanie C. Kane, Timo Koivurova, Jessica Shadian, Anna Stammler-Gossmann
Articles, Book Chapters, & Popular Press
Ice breaking by ships can cause irreparable harm to the ecologies and cultures of northern regions. This chapter revolves around a central question: what are the barriers preventing the development of a legal mechanism to limit this act of environmental violence? The chapter suggests that the central barrier is not so much legal as it is ontological: foundational conceptions of space that underpin Western legal institutions are unable to value the form of water, reducing it instead to an ed space that is used for movement or resource extraction. This chapter demonstrates how a consideration of the environmental violence of …
Admissibility Of Hearsay Gathered Under Mlat: A Tempest In Canada, Robert Currie
Admissibility Of Hearsay Gathered Under Mlat: A Tempest In Canada, Robert Currie
Articles, Book Chapters, & Popular Press
One of the most pervasive and longstanding problems in the practice of mutual legal assistance in criminal matters between states has been ‘form of evidence’–specifically, can the requested state provide evidence in such form as will be useful and admissible under the criminal evidence laws of the requesting state?It tends to be common law states that have difficulties with admissibility of MLAT-sourced evidence, and these often develop ‘work-arounds’ in their laws which attempt to relax admissibility standards. Canada is one such state, but a series of recent prosecutions has revealed judicial resistance to the tools employed. This note examines these …
Editors' Note, Robert Currie, Neil Boister, Masha Fedorova, Sabine Gless, Cecily Rose, Sara Wharton
Editors' Note, Robert Currie, Neil Boister, Masha Fedorova, Sabine Gless, Cecily Rose, Sara Wharton
Articles, Book Chapters, & Popular Press
No abstract provided.
State Responsibility For International Bail-Jumping, Robert Currie, Elizabeth Matheson
State Responsibility For International Bail-Jumping, Robert Currie, Elizabeth Matheson
Articles, Book Chapters, & Popular Press
Over the last decade, there has been a spate of incidents in Canada and the United States involving Saudi Arabian nationals who, while out on bail for predominantly sexual crimes, were able to abscond from the countries despite having surrendered their passports. Investigation has revealed evidence supporting a reasonable inference that the government of Saudi Arabia has, in fact, assisted its nationals to escape on these occasions. This article makes the case that this kind of conduct amounts not just to unfriendly acts but also to infringements upon the territorial sovereignty of both states and serious breaches of the international …
Abortion Rights Beyond The Medico-Legal Paradigm, Mariana Prandini Assis, Joanna Erdman
Abortion Rights Beyond The Medico-Legal Paradigm, Mariana Prandini Assis, Joanna Erdman
Articles, Book Chapters, & Popular Press
Abortion rights in international law have historically been framed within a medico-legal paradigm, the belief that regulated systems of legal and medical control guarantee safe abortion. However, a growing worldwide practice of self-managed abortion (SMA) supported by feminist activism challenges key precepts of this paradigm. SMA activism has shown that more than medical service delivery matters to safe abortion and has called into question the legal regulation of abortion beyond criminal prohibitions. This article explores how abortion rights have begun to depart from the medico-legal paradigm and to support the novel norms and practices of SMA activism in a transformation …
Indigenous Rights And Interests In A Changing Arctic Ocean: Canadian And Russian Experiences And Challenges, Anna Sharapova, Sara L. Seck, Sarah L. Macleod, Olga Koubrak
Indigenous Rights And Interests In A Changing Arctic Ocean: Canadian And Russian Experiences And Challenges, Anna Sharapova, Sara L. Seck, Sarah L. Macleod, Olga Koubrak
Articles, Book Chapters, & Popular Press
The Arctic has been home to Indigenous peoples since long before the international legal system of sovereign states came into existence. International law has increasingly recognized the rights of Indigenous peoples, who also have status as Permanent Participants in the Arctic Council. In northern Canada, the majority of those who live in the Arctic are recognized as Indigenous. However, in northern Russia, a much smaller percentage of the population is identified as Indigenous, as legal recognition is only accorded to groups with a small population size. This article will compare Russian and Canadian approaches to recognition of Indigenous peoples and …
Introduction: Responding To A Changing Arctic Ocean: Canadian And Russian Experiences And Challenges, Viatcheslav Gavrilov, David Vanderzwaag, Susan J. Rolston
Introduction: Responding To A Changing Arctic Ocean: Canadian And Russian Experiences And Challenges, Viatcheslav Gavrilov, David Vanderzwaag, Susan J. Rolston
Articles, Book Chapters, & Popular Press
This article is the guest editors' introduction to the special series entitled Responding to a Changing Arctic Ocean: Canadian and Russian Experiences and Challenges.
Aboriginal Rights, Legislative Reconciliation And Constitutionalism, Naiomi Metallic
Aboriginal Rights, Legislative Reconciliation And Constitutionalism, Naiomi Metallic
Articles, Book Chapters, & Popular Press
This paper sketches out the idea of ‘legislative reconciliation’ – governments in Canada using their legislative powers to recognize and protect the inherent rights of Indigenous peoples. Legislative reconciliation is needed because the existing approaches to the implementation of inherent rights—negotiation and constitutional litigation—have been insufficient on their own to bring about a mutually respectful relationship between Indigenous and non-Indigenous peoples. Despite the entrenchment of s 35, state governments have not seen themselves as having a role in its implementation in the same way they do for Charter rights. In particular, Canadian governments have not felt compelled to legislate to …