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Full-Text Articles in Law
Tax, Trade And Harmful Tax Competition: Reflections On The Fsc Controversy, Reuven S. Avi-Yonah
Tax, Trade And Harmful Tax Competition: Reflections On The Fsc Controversy, Reuven S. Avi-Yonah
Articles
This article contrasts three approaches to dealing with the BEPS problem: adopting a unitary taxation regime, ending deferral, and adopting anti-base-erosion measures. It concludes that while the first approach is the best long-term option, the other two are more promising as immediate candidates for adoption in the context of U.S. tax reform and the OECD BEPS project.
After Seattle: Public International Organizations, Non-Governmental Organizations (Ngos), And Democratic Legitimacy In An Era Of Globalization: An Essay In Contested Legitimacy, Kenneth Anderson
Working Papers
This working monograph (about 120,000 words) analyzes the relationship between public international organizations such as the United Nations system and international non-governmental organizations under conditions of globalization.It argues that international organizations and international NGOs are locked in an embrace of mutual legitimation, each giving the other important political legitimacy, in favor of liberal internationalism and at the expense of democratic sovereignty. The monograph argues that the legitimacy that each gives the other is based on flawed assumptions about the nature of civil society and "international civil society," on the one hand, and global governance and the possibilities of international, global …
The Annihilation Of Sea Turtles: Wto Intransigence And U.S. Equivocation, Lakshman Guruswamy
The Annihilation Of Sea Turtles: Wto Intransigence And U.S. Equivocation, Lakshman Guruswamy
Publications
No abstract provided.