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Full-Text Articles in Law
The Negotiable Transport Document, Benjamin Geva
The Negotiable Transport Document, Benjamin Geva
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With the emergence of a long-distance land-based trade, along with the expansion of a non-sea based multimodal trade, a demand arose for a negotiable transport document which is not limited to marine transport. A series of international conventions responded to such demand by providing for new types of negotiable transport documents. However, these conventions failed to accord to such documents the features of a document of title and to clarify their negotiable character. The task of overcoming this obstacle is hindered by the fragmentary nature of the law governing the marine bill of lading, which is the classic transport document …
The Global Tax Agreement: Some Truths And Legal Realities, Jinyan Li
The Global Tax Agreement: Some Truths And Legal Realities, Jinyan Li
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With much pomp and ceremony, it was announced that member jurisdictions of the G20/OECD BEPS Inclusive Framework “agreed to a two-pillar solution to address the tax challenges from the digitalization of the economy” (the “Two-Pillar Agreement”) This agreement has been hailed by some as “historic”, “momentous”, “revolutionary”, but criticized by others as “harmful to developing countries”, cartelistic power grabbing by a few powerful countries, or neocolonialism. So, is the agreement a cause for celebration or the opposite? What is the chance of the Agreement become real law? In this article, I try to first explain what the two-pillar agreement is …
Designing An Equitable Border Carbon Adjustment Mechanism, Ivan Ozai
Designing An Equitable Border Carbon Adjustment Mechanism, Ivan Ozai
Articles & Book Chapters
Policy makers worldwide have increasingly considered the adoption of a carbon adjustment at the border to equalize carbon pricing on foreign goods with carbon policies imposed on domestic production. The implementation of a border carbon adjustment (BCA) in the European Union has been recently proposed by the European Commission, followed by similar plans in the United States and Canada, as an instrument designed to address concerns about competitiveness and emissions leakage resulting from the absence of a global price on carbon or an internationally coordinated carbon-pricing system. Despite its potential to address these issues, the implementation of a BCA raises …