Law Commons^™

Canadian Qdmtt Challenges, Jinyan Li, Angelo Nikolakakis, Jean-Pierre Vidal

Articles & Book Chapters

Nobody believes that Canada is a tax haven. The fact remains that the effective tax rate of certain entities could be less than 15%. If nothing is done, Pillar Two could therefore apply and taxes that naturally accrue to Canada could end up in foreign hands. We must therefore find a solution and the most obvious is that of adopting a qualified domestic minimum top up tax. Other solutions are possible, but they seem less attractive. A QDMTT still presents some challenges. These challenges include sharing with the provinces, determining the priority to be given to certain foreign taxes relating …

A Different Unified Approach To Global Tax Policy: Addressing The Challenges Of Underdevelopment, Tarcisio Magalhaes, Ivan Ozai

Articles & Book Chapters

Experts from the North have long tried to teach countries in the South how to tax. For decades, they assumed the main challenges were domestic and there was a right answer to be found somewhere in the developed world that could be replicated everywhere else. Only more recently have they dedicated more attention to the international realm, yet their solutions remain tied to technical rules designed by a few specialists, as exemplified by the OECD Secretariat’s “Unified Approach” for the taxation of the digital economy. From a critical and historical socio-legal perspective, this Article argues that such technocratic approaches are …

A Theoretical Framework For The Protection Of Environmental Refugees In International Law, Mathias Sahinkuye

The Transnational Human Rights Review

This article analyzes the reality and the criteria for the legal protection of environmental refugees. Using an interdisciplinary approach, it addresses questions about the existence, nature, universality, justification, and legal status of environmental refugees. Despite the lively debates within the community of experts and scientists specializing in migration and/or environmental issues, there is no consensus today on a definition of the term “environmental refugees” since 1985 when it officially appeared. Several descriptions such as ecological refugees, environmental refugees, climate refugees, eco-refugees, climate évacué, environmental migrants, displaced persons due to a natural disaster, environmentally displaced persons, etc. have been used without …

Deprivation Of Nationality As A Counter-Terrorism Tool: A Comparative Analysis Of Canadian And Dutch Legislation, Tom Boekestein

The Transnational Human Rights Review

No abstract provided.

A Right To Universal Health Coverage In Resource-Constrained Nations? Towards A Blueprint For Better Health Outcomes, Uchechukwu Ngwaba

The Transnational Human Rights Review

Universal health coverage, as conceived by the World Health Organization (WHO) and adopted in the programmatic framework of the Sustainable Development Goals (SDGs), is a clarion call for states to strengthen their health financing systems to avoid catastrophic and impoverishing health spending. However, the framing of the goals of universal health coverage fails to take account of underlying determinants of health and appears to abandon decades of health rights scholarship and jurisprudence. This scholarship and jurisprudence, although not entirely free from disagreements and shortcomings, is argued to offer a better framework for universal health coverage when strengthened with the paradigm …

Economic Wrongs And Social Rights: Analyzing The Impact Of Systemic Corruption On Realization Of Economic And Social Rights In Kenya And The Potential Redress Offered By The Optional Protocol To The International Covenant On Economic, Social Rights And Cultural Rights, Caroline Omari Lichuma

The Transnational Human Rights Review

No abstract provided.

Contested Citizenship In Bosnia And Herzegovina, Elena Cirkovic

Osgoode Legal Studies Research Paper Series

According to Article 15 of the Universal Declaration of Human Rights (UDHR), the right to nationality and citizenship can be considered as a universal human right: ‘(1) everyone has the right to nationality’ and ‘(2) no one shall be arbitrarily deprived of his nationality nor denied the right to change his nationality’. However, the qualifications of the bearer of ‘universal’ rights are unspecified. Equating nationality with citizenship has contributed to a situation where people(s) have to fit the category of being a ‘national’ in order to obtain citizenship. The question of access to national and international rights remains the question …

Inventing Legal Combat: Pro-Poor 'Struggles' In The Human Rights Jurisprudence Of The Nigerian Appellate Courts, 1999-2011, Obiora Chinedu Okafor, Basil E. Ugochukwu

Osgoode Legal Studies Research Paper Series

This article deals with the question whether the jurisprudence of Nigeria’s appellate courts has helped advance or impede the struggles of the poor to assert their human rights in the country. The article begins by defining, delimiting, and situating the concepts “struggle” and “human rights as struggle.” It then moves on to identify and discuss the factors that make the struggles that the poor and the subaltern must wage to realize their human rights a tough one. Following this discussion, the article turns its attention to its main focus, i.e., an analytical examination of the ways in which the corpus …

The Globalization Of Crime Control: The Use Of Non-Criminal Justice Responses For Countering Organized Crime, Bjarni Halldor Sigursteinsson

LLM Theses

This thesis examines domestic authorities’ use of non-criminal justice responses to counter organized crime. Examples of responses used to counter outlaw motorcycle gangs in Canada, Germany, and Iceland are provided. These responses are significantly different from most international efforts focusing on criminal norms and cooperation in criminal matters.

As harmonization of legislation, policies and practices in this field become an international focus, I examine the role currently played by the European Union in promoting these non-criminal justice 'alternative' enforcement strategies for the purpose of furthering the development of international and domestic efforts to counter organized crime.

This study concludes that …

The Interactive Dynamics Of Transnational Business Governance: A Challenge For Transnational Legal Theory, Stepan Wood, Kenneth W. Abbott, Julia Black, Burkard Eberlein, Errol Meidinger

Osgoode Legal Studies Research Paper Series

Conflict, convergence, cooperation, competition and other interactions among governance actors and institutions have long fascinated scholars of transnational law, yet transnational legal theorists’ accounts of such interactions are for the most part tentative, incomplete and unsystematic. Having elsewhere proposed an overarching conceptual framework for the study of transnational business governance interactions (TBGI), in this article we propose criteria for middle-range theory-building. We argue that a portfolio of theoretical perspectives on transnational governance interactions should account for the multiplicity of interacting entities and scales of interaction; the co-evolution of social agency and structure; the multiple components of regulatory governance; the role …

Transnational Business Governance Interactions: Conceptualization And Framework For Analysis, Burkard Eberlein, Kenneth W. Abbott, Julia Black, Errol Meidinger, Stepan Wood

Articles & Book Chapters

This special issue demonstrates the importance of interactions in transnational business governance. The number of schemes applying non-state authority to govern business conduct across borders has vastly expanded in numerous issue areas. As these initiatives proliferate, they increasingly interact with one another and with state-based regimes. The key challenge is to understand the implications of these interactions for regulatory capacity and performance, and ultimately for social and environmental impact. In this introduction, we propose an analytical framework for the study of transnational business governance interactions. The framework disaggregates the regulatory process to identify potential points of interaction, and suggests analytical …

'In A Settled Country, Everyone Must Eat': Four Questions About Transnational Private Regulation, Migration, And Migrant Work, Amar Bhatia

Articles & Book Chapters

This introduction speaks to one of the questions raised by transnational private regulation: is migration always transnational? One quick answer to this question might be ‘no’. If migration is concerned with the international movement of people, then what has been called the approach of methodological nationalism would force out the ‘trans-­‐’ and always substitute the international. Since methodological nationalism is an approach characterized by an overdue emphasis on states and their external borders as the sole arbiters for what registers as movement, then this answer would not surprise anyone. However, if we do not take a monopolistic approach to borders, …

Recent Developments In Transnational Human Rights Litigation: A Postscript To Torture As Tort, Francois Larocque

Osgoode Hall Law Journal

Torture as Tort: Comparative Perspectives on the Development of Transnational Tort Litigation marked the first in-depth inquiry by non-US scholars into transnational human rights litigation. In this article, the author canvasses a range of new developments in the field since its publication in 2001. Of special note are five transnational human rights claims, decided after September 11, that were brought in Canadian and British courts. The author mines these cases for insights into other important developments involving the American Alien Tort Statute (Part I) corporate complicity in human rights abuses (Part II) the expansion of common law jurisdiction to include …

A Core Curriculum For The Transnational Legal Education Of Jd And Llb Students: Surveying The Approach Of The International, Comparative And Transnational Law Program At Osgoode Hall Law School, Craig Scott

Articles & Book Chapters

My task is simple enough: to approach the question whether there is a core JD or LLB curriculum for transnational lawyers by briefly narrating Osgoode Hall Law School's experiment with the International Comparative and Transnational (ICT) Law Program that began four years ago.' By way of a preface, I hasten to make two points. The first point to note is that Osgoode's ICT Program is, to date, not mandatory for all our LL.B. students but, rather, an optional specialization; currently, about one-quarter of each year's entering class of around 280 students choose to take enter the program by taking the …

The Utility Of The Ali/Unidroit Project On Principles And Rules Of Transnational Civil Procedure, Janet Walker

Articles & Book Chapters

This article considers the important role that could be played by transnational rules of civil procedure in facilitating transnational litigation and in reducing the incidence of forum shopping.