Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Arbitration (1)
- Competition (1)
- Conflict resolution (1)
- Constitution (1)
- Constitutional interpretation (1)
-
- Corporate tax (1)
- Corporations (1)
- Developing countries (1)
- Ethiopia (1)
- Ethnic (1)
- Ethnic conflict (1)
- Extraterritoriality (1)
- Foreign income (1)
- Human rights (1)
- Indigenous (1)
- International tax (1)
- Lawyers (1)
- Legal process (1)
- Mediation (1)
- Minority (1)
- Minority rights (1)
- Multinational enterprises (1)
- Nationality (1)
- Tax competition (1)
- Tax treaties (1)
- Taxation (1)
- Territoriality (1)
- Treaties (1)
- Treaty interpretation (1)
- Vienna Convention on the Law of Treaties (1)
Articles 1 - 3 of 3
Full-Text Articles in Law
Beyond Rights: Legal Process And Ethnic Conflicts, Elena Baylis
Beyond Rights: Legal Process And Ethnic Conflicts, Elena Baylis
Articles
Unresolved ethnic conflicts threaten the stability and the very existence of multi-ethnic states. Ethnically divided states have struggled to build safeguards against such disputes into their political and legal systems by establishing federal political structures, designing elections to encourage participation, and entering complex power-sharing arrangements, but such measures cannot be expected to prevent all conflict. Human rights and minority rights guarantees likewise have proven unable to accommodate all relevant groups and interests. Accordingly, multi-ethnic states facing persistent ethnic conflicts need to develop effective dispute resolution systems for resolving those conflicts as they arise. This presents an important question: what kinds …
International Tax Law As International Law, Reuven S. Avi-Yonah
International Tax Law As International Law, Reuven S. Avi-Yonah
Articles
Is international tax law part of international law? To an international lawyer, the question posed probably seems ridiculous. Of course international tax law is part of international law, just like tax treaties are treaties. But to an international tax lawyer, the question probably seems less obvious, because most international tax lawyers do not think of themselves primarily as international lawyers (public or private), but rather as tax lawyers who happen to deal with crossborder transactions. And indeed, once one delves into the details, it becomes clear that in some ways international tax law is different from "regular" international law. For …
Bridging The North/South Divide: International Redistribution And Tax Competition, Reuven S. Avi-Yonah
Bridging The North/South Divide: International Redistribution And Tax Competition, Reuven S. Avi-Yonah
Articles
The most important social problem facing humanity at the beginning of the 21st century is the yawning divide in standards of living between the rich nations of the global North and the poor nations of the global South. The following table gives some indicia of the current gap in living standards. It shows that the majority of the population in most developing countries lives on less than two dollars a day; that in some developing countries, over a quarter of children aged 10-14 are employed in the work force; that mortality for children under five in developing countries can be …