Law Commons^™

Sovereignty, Integration And Tax Avoidance In The European Union: Striking The Proper Balance, Lilian V. Faulhaber

Georgetown Law Faculty Publications and Other Works

As the need to raise revenue becomes more pressing and public opposition to tax avoidance increases, the European Court of Justice has made it more difficult for the twenty-seven Member States of the European Union to prevent tax avoidance and shape fiscal policy. This article introduces the new anti-avoidance doctrine of the European Court of Justice and analyzes it from the perspective of taxpayers, Member States and the European Union legal order as a whole. This doctrine is problematic becasue it has created a legislative vacuum in Europe. No European Union institution has the authority to regulate direct taxation without …

National And Global Responsibilities For Health, Lawrence O. Gostin, Mark Heywood, Gorik Ooms, Anand Grover, John-Arne Røttingen, Wang Chenguang

Georgetown Law Faculty Publications and Other Works

Preventable and treatable injuries and diseases are overwhelming sub-Saharan Africa, the Indian subcontinent, and other impoverished areas of the world. Why are health outcomes among the world’s poor so dire after the first decade of the Millennium Development Goals (MDGs) and despite a quadrupling of international health assistance over the past two decades? We believe that this dynamic can change by establishing clearer understandings of, and forging consensus around and governance structures to support, national and global responsibilities to improve global health.

With the goal of a new post-MDG global health paradigm, we are establishing the Joint Action and Learning …

Opting Out Of The Law Of War: Comments On 'Withdrawing From International Custom', David Luban

Georgetown Law Faculty Publications and Other Works

This paper is a response to Curtis A. Bradley & Mitu Gulati, Withdrawing from International Custom, 120 Yale LJ 202 (2010), which argues against the "Mandatory View" (according to which states are bound by customary international law with no possibility of opting out), and in favor of a "Default View" which permits states to opt out of international custom unilaterally. My response offers the following arguments: (1) Currently, the most significant contested issue about customary international law in U.S. discourse concerns the laws of war -- a topic that Bradley and Gulati treat only briefly and incidentally. Their proposal would …