Law Commons^™

A New Framework For Digital Taxation, Reuven S. Avi-Yonah, Young Ran (Christine) Kim, Karen Sam

Articles

The international tax regime has wide implications for business, trade, and the international political economy. Under current law, multinational enterprises do not pay their fair share of taxes to market countries where profits are generated because market countries are only allowed to tax companies with a physical presence there. Digital companies, like Google and Amazon, can operate entirely online, thereby avoiding market country taxes. Multinationals can also exploit existing tax rules by shifting their profits to low-tax jurisdictions, thereby avoiding taxes in the residence country where their headquarters are located.

Recently, a global tax deal was reached to tackle these …

Causation In Context: Interpreting The Nexus Clause In The Refugee Convention, Michelle Foster

Michigan Journal of International Law

The aim of this Article is to explore current approaches to identifying and applying the causation test inherent in the "for reasons of" clause and to attempt to devise a sui generis test appropriate to the unique aims and objects of the Convention. Part I begins by reviewing both the principles governing the causation analysis and their methods of application in different jurisdictions. Part II then proceeds to review the considerations that might inform the development of a causation standard in refugee law, including guidance that might be obtained from other areas of law, against the background of the need …

Persecution In The Fog Of War: The House Of Lords' Decision In Adan, Michael Kagan, William P. Johnson

Michigan Journal of International Law

In this Article, we argue that the House of Lords' reasoning in Adan was seriously flawed. The House of Lords correctly recognized that evidence that minorities face a heightened risk of being persecuted can be sufficient to show a nexus to a Convention ground. Yet it erred when it went on to hold that only differentially at-risk individuals or groups can benefit from refugee status. If a person's risk of being persecuted is causally linked to his or her race, religion, nationality, membership of a particular social group, or political opinion, the nexus requirement is satisfied irrespective of whether the …