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Taxation And Business: The Human Rights Dimension Of Corporate Tax Practices, Reuven S. Avi-Yonah
Taxation And Business: The Human Rights Dimension Of Corporate Tax Practices, Reuven S. Avi-Yonah
Law & Economics Working Papers
If we want to narrow the North-South divide that threatens our world, some limits on tax competition are inevitable. The world faces a crucial choice in the 2020s. We can either continue retreating from globalization in favor of xenophobic nationalism, tariffs, immigration restrictions, and exchange controls. That road leads ultimately to war, as it did in the 1930s. Or we can revive globalization by investing in a robust social safety net, infrastructure, education, and job creation. While more needs to be done, we have made significant progress in curbing tax competition in the last decade. The key move now is …
Accounting For Difference In Treaty Interpretation Over Time, Julian Arato
Accounting For Difference In Treaty Interpretation Over Time, Julian Arato
Book Chapters
The law of treaty interpretation aspires to unity. All treaties are formally subject to the same rules of interpretation, codified in the Vienna Convention. Yet time and again we hear that some kinds of treaties are entitled to special treatment. Most commonly the idea is that certain exceptional conventions are capable of evolving, with or without the continued consent of the parties — as with certain human rights conventions. Other times the claim is that certain kinds of agreements resist techniques of interpretation that establish treaty change over time. To date, explanations for such differential treatment remain unsatisfying. This Chapter …
The United Nations, The European Union, And The King Of Sweden: Economic Sanctions And Individual Rights In A Plural World Order, Daniel Halberstam, Eric Stein
The United Nations, The European Union, And The King Of Sweden: Economic Sanctions And Individual Rights In A Plural World Order, Daniel Halberstam, Eric Stein
Articles
In the last decade, economic sanctions have become a major instrumentality of the UN Security Council in the struggle against terrorism and lawless violence endangering peace. It is not surprising that innocents would be ensnarled, along with culprits, in the nets of the so-called "smart" or "targeted" sanctions, which are directed against named individuals and groups (as opposed to delinquent States). In such rare cases, as the individual concerned searches for a legal remedy, significant issues of fundamental human rights may arise at the levels of the international, regional, and national legal orders. This essay explores these issues. After examining …