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Full-Text Articles in Law
Canadian Qdmtt Challenges, Jinyan Li, Angelo Nikolakakis, Jean-Pierre Vidal
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
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 …
Transnational Business Governance Interactions: Conceptualization And Framework For Analysis, Burkard Eberlein, Kenneth W. Abbott, Julia Black, Errol Meidinger, Stepan Wood
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, …
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
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.