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The Gender Of Jus Cogens, Christine M. Chinkin, Hilary Charlesworth
The Gender Of Jus Cogens, Christine M. Chinkin, Hilary Charlesworth
Book Chapters
Defenders of the notion of jus cogens often explain its basis as the collective international, rather than the individual national, good. On this analysis, principles of jus cogens play a similar role in the international legal system to that played by constitutional guarantees of rights in domestic legal systems. Thus states, as national political majorities, accept the limitation of their freedom of choice "in order to reap the rewards of acting in ways that would elude them under pressures of the moment." Among those jurists who accept the category of jus cogens, however, continuing controversy remains over what norms …
International Tax Law As International Law, Reuven S. Avi-Yonah
International Tax Law As International Law, Reuven S. Avi-Yonah
Articles
Is international tax law part of international law? To an international lawyer, the question posed probably seems ridiculous. Of course international tax law is part of international law, just like tax treaties are treaties. But to an international tax lawyer, the question probably seems less obvious, because most international tax lawyers do not think of themselves primarily as international lawyers (public or private), but rather as tax lawyers who happen to deal with crossborder transactions. And indeed, once one delves into the details, it becomes clear that in some ways international tax law is different from "regular" international law. For …