Law Commons^™

Are The Imposed Principles Standard? A Review Of Imposing Standards: The North-South Dimension To Global Tax Politics By Martin Hearson, Opeyemi Bello

Dalhousie Law Journal

The publication of Martin Hearson’s book, Imposing Standards: The North-South Dimension to Global Tax Politics, coincided with heated international discussions of the most substantial policy proposals in the field of international taxation in the last century.1 Hearson’s work provides insights on how the developed countries exerted control over the negotiations of the double taxation agreement (DTA) regime, which is the basis of the current international taxation framework. It explains how the negotiations resulted in a framework that works well for the developed countries, but does not substantially address the tax revenue needs of the developing countries. The publication of the …

Transnational Corporations And Climate Governance: A Case Study Of Amazon.Com’S Net-Zero Climate Pledge, Jason Maclean

Dalhousie Law Journal

“Net zero” has become the predominant way of framing global, national, and nonstate climate change commitments. Hundreds of countries and thousands of corporations promise to achieve net-zero emissions by 2050 or earlier. Hopeful as this may seem, early evidence suggests the need to carefully scrutinize corporations’ climate promises. Specifically, there is an urgent need to critically assess the claim that strategic collaboration and compromise at the science-business-society interface can deliver the transformative social, economic, and political change required to address climate change.

Analyzing Amazon.com’s net-zero pledge as a case study, this article argues that strategic conflict with—and within—transnational corporations is …

International Tax Law Between Loyalty, Exit, And Voice, Tarcísio Diniz Magalhães

Dalhousie Law Journal

Discourse on the merits and pitfalls of multilateral cooperation for advancing justice in international tax law have recently re-emerged in the literature. Some tax scholars, even while criticizing global projects like the OECD/G20 initiatives on base erosion, profit shifting and the tax challenges arising from the digitalisation of the economy, insist that cooperative efforts herald a step in the right direction. Others contest the feasibility of international cooperation or its value for developing countries. Drawing on Albert Hirschman’s oft-cited framework for actor behaviour under institutional malperformance, this article shows that there are three alternatives for those discontented with the status …