International Law Commons^™

Us Policy And Pillar 2: The Evolution Of Us Tax Policy Toward Oecd Pillar 2 And Its Global Implications, Reuven S. Avi-Yonah

Articles

This paper analyzes the United States’ evolving position on OECD Pillar 2, focusing on the Trump administration’s initial rejection and subsequent negotiations to exempt US multinationals from the Undertaxed Profits Rule (UTPR). It examines the legislative and diplomatic strategies that led to international acceptance of GILTI as a valid IIR. The analysis concludes that the resulting compromise preserves US tax sovereignty while maintaining the global framework’s integrity.

Fletcher's Uncertainty Principle, Matthew L.M. Fletcher

Articles

am here to talk about the equal protection challenges facing Indian Country. I am going to give you my thesis right off the bat, which is that Haaland v. Brackeen decided the equal protection issue for us already, and we should behave as if it is decided.

I will explain what I mean by that. But first, let’s talk about what we will call the Mancari rule. The Mancari rule is fundamentally what Indian law is about, and it goes something like this—I am going to more or less paraphrase the guiding principle of Morton v. Mancari from 1974. Any …

Man On Mars: How Can International Space Law Limit The Environmental Consequences Of The Coming Rush For Resources In Space, Elizabeth Anne Henderson

Michigan Journal of International Law

The body of international law governing space has stood at a standstill for decades. The five central treaties regulating this area of law are not only vague, but they have also become a hindrance to the global community’s ability to address the rapidly intensifying second space race. The treaties do not adequately state who space belongs to, who is entitled to take advantage of the natural resources of celestial bodies, or what protections are afforded to celestial environments in the face of impending mining and resource extraction projects. This impasse within international law has not stopped entrepreneurs and corporations from …

Pave Outer Space And Put Up A Parking Lot: Lagrange Points Should Be The Common Heritage Of Mankind, David A. Koplow

Michigan Journal of International Law

Outer space offers a vast array of opportunities, with different locations or regions available for exploitation by diverse users for a growing variety of satellite functions. But not all sectors of space are equally valuable for all applications, and the most desirable venues can become crowded, affording a premium for those who gain access first and impeding the development of a fair and efficient all-inclusive international legal regime.

This article focuses on Lagrange points, a finite series of special locations in space where the gravitational forces from a pair of large celestial bodies interact in unusual ways. These points afford …

Who Speaks For The State?, Robert Young, Kristina Daugirdas, Diem Ho, Duncan Pickard, Larry D. Johnson

Articles

Who speaks for the state is a critical question in international relations. Statements by government representatives have normative force—capable of binding the state in numerous ways, from norm formation to staking out a litigation position. Governments choose their representatives carefully, and typically vet positions and even statements in advance. Indeed, the stability of international relations hinges on the assumption that state representatives act with governmental authority. The stakes of disputes over who speaks for the state are thus high.

Several such contestations have emerged in recent years, in a variety of international fora. At the United Nations General Assembly, the …

Neutral Business Assistance And The Limits Of Complicity Under International Criminal Law, Nikola R. Hajdin

Michigan Journal of International Law

Business transactions between corporations and actors involved in grave human rights violations present significant challenges for the assessment of corporate criminal liability. This is particularly evident in cases of “neutral business assistance,” which refer to business conduct that appears legitimate on the surface and falls within day-to-day business operations but nonetheless contributes to the crime. An example of neutral business assistance is selling generic goods (for example, computer technology) legally at market rates, without the explicit intent to aid criminal activity, that increases the perpetrator’s capacity to carry out human rights violations. In such cases, discerning the point at which …

Aggressor State, Aggressor Individual, And What International Law Does/Should Protect, Nurbanu Hayır

Michigan Journal of International Law

This note examines the measures taken against Russian citizens in the context of the Russo-Ukrainian War in positive international law and analyzes the rationale for sanctioning individual citizens of an aggressor state. It questions whether the gravity of state aggression by Russia enables measures targeting individuals based solely on their Russian citizenship by investigating whether the blanket denial of asylum and imposition of travel bans for Russian citizens constitutes a breach of norms of international law. It further tests this citizenship link by turning to the legality of denationalization of pro-Russian Ukrainian citizens under international law. Building on this foundation, …

Child-Taking, Diane Marie Amann

Michigan Journal of International Law

A ruling group at times takes certain children out of their community and then tries to remake them in its image. It tries to rid the child of undesired differences, in ethnicity or nationality, religion or politics, race or ancestry, culture or class. There are too many examples: the colonialist residential schools that forced settler cultures on Indigenous children; the military juntas that kidnapped dissidents’ children; and today’s reports of abductions amid crises like that in Syria. Too often nothing is done, and the children are lost. But that may be changing, as the International Criminal Court (“ICC”) is seeking …

Power Shift, The South China Sea Dispute, And The Role Of International Law, Youngmin Seo

Michigan Journal of International Law

The arena of the law of the sea has become a battlefield for Sino-American legal warfare, commonly referred to as “lawfare,” and it is in the tumultuous waters of the South China Sea where this fierce contest of great powers rages. The divergent perspectives on international law, particularly regarding maritime law, between China and the United States stem from the countries’ distinct historical experiences, memories, and outlooks. This inherent disparity in epistemology shapes their comprehension of the fundamental tenets of the United Nations Convention on the Law of the Sea (“UNCLOS”), specifically the conflicting notions of mare clausum and mare …

Whose International Law Is It Anyway? The Battle Over The Gatekeepers Of Voluntarism, Shelly Aviv Yeini

Michigan Journal of International Law

International law has been ruled by the theory of voluntarism for the course of the last two centuries. It is currently being challenged by competing theories, which do not see states’ consent as the main justification for international law. The theories of naturalism, international constitutionalism, and communitarianism all consider justification for international law to lie elsewhere than the realm of consent. While each theory provides a different framework for explaining the validity of international law, they all seek to justify their dissent from consent. Naturalism, international constitutionalism, and communitarianism view states as participators in the making of international law alongside …

European Union/Oecd/International - Klaus Vogel Lecture 2023: The Past, Present And Future Of Destination-Based Income Taxation., Reuven S. Avi-Yonah

Articles

A significant obstacle to the unilateral adoption of the OECD’s Pillar One are tax treaties since many countries cannot override tax treaties unilaterally. In his Klaus Vogel Lecture for 2023, Professor Reuven Avi-Yonah asks what are the chances for adopting a true multilateral convention for income taxation?

Pillar 2 And The United States: What's Next, Reuven S. Avi-Yonah

Articles

January 1 marked the official effective date of the 15 percent global corporate minimum tax imposed by pillar 2 as part of the G-20/OECD/ inclusive framework base erosion and profitshifting 2.0 project. Pillar 2 went into effect in Australia, Canada, the EU, Japan, Norway, South Korea, and the United Kingdom, with more countries expected to adopt it soon, including low-tax countries like Barbados, Ireland, Luxembourg, the Netherlands, and Switzerland. Critics have argued that pillar 2 violates tax treaties, customary international law, or bilateral investment treaties. But it seems unlikely that legal challenges against it will succeed. Most of the countries …

Introduction To The Symposium, Julian Arato, Jonathan Bonnitcha, Mavluda Sattorva

Other Publications

This symposium explores the interrelation and juxtaposition of private and public registers in the logics and practices of private international law, public international law, and foreign relations law. It is inspired by the scholarly work of a brilliant scholar and much-missed friend: Karen Knop, Professor and Cecil A. Wright Chair at the University of Toronto Faculty of Law (1960–2022).

Restorative Justice For International Traditional Cultural Expression Ownership Disputes, Sandra H. Sulzer

Michigan Journal of International Law

Traditional cultural expressions (“TCE”), which include dances, songs, and pottery, and traditional knowledge (“TK”), which includes plant properties, agricultural practices, and artistic techniques, are inarguably valuable both to the groups that create them and to outsiders who wish to use or sell them. International law broadly, and intellectual property (“IP”) law more specifically, are not well-suited to protect the interests of creators of TCE and TK. A persistent pattern of exploitation of traditional expressions and knowledge has been well-documented. But responses have been dissatisfying, and sometimes begin from a place of disregarding the value of these contributions. At present, when …

Gendered Peace Through International Law, Louise Arimatsu, Christine M. Chinkin

Books

Two leading feminist lawyers reflect on gender in international law to set out what a gendered peace might look like and its impact on international law in this open access book.

In order to challenge orthodoxies, the book takes an unconventional approach, merging personal reflections, expert essays, and interviews. It throws the disciplinary net wide, drawing on international law, gender studies, international relations and history. The authors, undisputed global leaders in the field, challenge the reader to unlearn international law, in order to relearn it in a way that makes it more fit for purpose in the contemporary world. This …

Article 103 Of The United Nations Charter: Uncharted Possibilities? The Ukraine Conflict And Beyond, Eran Sthoeger

Michigan Journal of International Law

Article 103 of the United Nations Charter establishes the primacy of states’ obligations under the Charter over their other international obligations. The effect of Article 103 on states’ obligations has been discussed in the jurisprudence and literature but only in the context of obligations conflicting with binding Security Council decisions. Those discussions fail to shed light on its legal significance in a variety of other situations. This writing explores the application of Article 103 in other contexts. It explores the legal ramifications of Article 103 applied to states’ obligations that conflict with the Charter itself, with obligations contained in certain …

Legal Agency Of Small States: Regional Law Cooperation Amid Indo-Pacific Pressures, Tan Hsien-Li

Michigan Journal of International Law

Discussions about the Indo-Pacific contestation between China and the United States often focus on both superpowers’ geopolitical strategies and economic and military might. The experiences of small and less powerful Indo-Pacific states navigating these tensions are relatively overlooked or even discounted. Yet, they are not passive bystanders in their longstanding neighborhood drama— they often seek strength in unity via their regional organizations and produce regional law to safeguard their collective interests. In short, they exercise legal agency. Using the Association of Southeast Asian Nations’ (“ASEAN”) experience of regional law cooperation to navigate challenges (including, but not limited to, the U.S.-China …

Intersectionality's Travels To International Human Rights Law, Jens T. Theilen

Michigan Journal of International Law

Over the last two decades, references to intersectionality have become increasingly common in international human rights law. Many human rights bodies now make use of intersectionality in some form, and scholars propose more widespread and in-depth intersectional analysis as a way to better capture how human rights are realized or violated. Against the backdrop of this intersectional turn, this article scrutinizes the dynamics of intersectionality’s travels to international human rights law, asking how power structures influence where and how intersectionality can travel, and how its meaning and use change across contexts.

This article provides a bird’s-eye view of different human …

Discussant Commentary On The Twenty-Fourth Annual Grotius Lecture, Karima Bennoune

Other Publications

I express my sincere thanks to the American Society of International Law and the International Legal Studies Program at American University Washington College of Law for the invitation to be this year’s commentator. It is indeed an honor to respond to Judge Charlesworth’s erudite Grotius Lecture: “The Art of International Law.”

International Tax Law: Status Quo, Trends And Perspectives, Reuven S. Avi-Yonah

Book Chapters

This chapter addresses the status quo, trends, and perspectives in international tax law. The international tax regime (ITR) is based on two principles: the benefits principle and the single-tax principle (STP). The benefits principle gives the primary right to tax passive (investment) income to residence jurisdictions, and the primary right to tax active (business) income to source jurisdictions. Meanwhile, the STP states that all cross-border income should be subject to the rate of tax determined by the benefits principle. The chapter then argues that developments in the past decade have significantly bolstered the ITR, so that it does a much …

The War In Ukraine And Legal Limitations On Russian Vetoes, Anne Peters

Articles

A veto exercised by a permanent member of the UN Security Council to shield that state’s own manifest and prima facie aggression from condemnation and collective action by the Council is legally flawed. The UN Charter can be reasonably interpreted as prohibiting such a veto and depriving it of legal force. This flows from Article 27(3) of the Charter, in conjunction with the prohibition of the abuse of rights, as a manifestation of the principle of good faith, and the obligation to respect the right to life, against the background that the prohibition has the status of jus cogens. These …

Reforming World Bank Dispute Resolution: Icsid In Context, Susan Franck

Michigan Journal of International Law

During a tumultuous moment in history with shifts in power and politics, international dispute settlement stands at a crossroads. In theory, international dispute settlement should not institutionalize abuses of power, rely upon a monolithic one-size-fits-all model, or be a waste of resources, which will inevitably generate stakeholder dissatisfaction. Rather, dispute resolution should reflect both a commitment to the rule of law and equal treatment that sustains nuanced, fair, and just procedures most likely to provide results of substantive quality. Against this backdrop and with the major reforms concluded in July 2022, this article explores the reality of dispute resolution at …

Trade-Based Solutions For Revitalizing Post-Conflict Economies, Ryan R. Migeed

Michigan Journal of International Law

International trade improves efficiency in home markets, creates new sources of demand for domestic industries, and boosts worker productivity. However, some types of trade are better than others for reviving the economies of countries emerging from internal or international armed conflicts. This note evaluates existing trade mechanisms that ostensibly help developing countries but fail to actually do so. It ultimately recommends the use of investor-state partnerships over trade-based mechanisms as the appropriate tool for improving the economies of post-conflict states. Part I evaluates a number of these existing trade mechanisms, including preferential trade agreements and the General System of Preferences. …

Rebraiding Frayed Sweetgrass For Niijaansinaanik: Understanding Canadian Indigenous Child Welfare Issues As International Atrocity Crimes, Alyssa Couchie

Michigan Journal of International Law

The unearthing of the remains of Indigenous children on the sites of former Indian Residential Schools (“IRS”) in Canada has focused greater attention on anti-Indigenous atrocity violence in the country. While such increased attention, combined with recent efforts at redressing associated harms, represents a step forward in terms of recognizing and addressing the harms caused to Indigenous peoples through the settler-colonial process in Canada, this note expresses concern that the dominant framings of anti-Indigenous atrocity violence remain myopically focused on an overly narrow subset of harms and forms of violence, especially those committed at IRSs. It does so by utilizing …

Fact-Finding Without Rules: Habermas's Communicative Rationality As A Framework For Judicial Assessments Of Digital Open-Source Information, Matthew Gillett

Michigan Journal of International Law

Jürgen Habermas’s theory of “communicative rationality” (also known as “communicative action”) provides a promising conceptual apparatus through which to justify and validate the International Criminal Court’s consideration of the emerging phenomenon of digital open-source information. Because of its process-based and inclusive qualities, Habermas’s communicative rationality is particularly apposite for the dynamic nature of digital open-source information and the heterogenous range of actors and institutions which have relevant experiences and skills to contribute to the generation of norms and determinations regarding its role before the Court. This is important, as the International Criminal Court’s procedural framework is largely silent on digital …

Philanthropic Justice: The Role Of Private Foundations In Transitional Justice Processes, Julia Emtseva

Michigan Journal of International Law

In recent years, political transitions have become a major area of interest to private actors, including philanthropies. More and more philanthropic foundations have chosen to donate money to support transitional justice processes across the globe. However, philanthropies often take on not only the role of a funder but also the role of an active participant in transitional justice (TJ) mechanisms. They push for the building of long-lasting partnerships with state authorities and international organizations, and, sometimes, take over and administer certain transitional justice processes. As a result, philanthropic foundations wield considerable power in transitional justice, especially when the state cannot …

Relentless Atrocities: The Persecution Of Hazaras, Mehdi J. Hakimi

Michigan Journal of International Law

As one of the main ethnic groups in Afghanistan, Hazaras are Farsi-speaking and mostly Shi’a Muslims in a predominantly Sunni Muslim country. They are also distinguishable by their Asiatic appearance. Throughout Afghanistan’s history, Hazaras have suffered considerably under different regimes, enduring recurring massacres, enslavement, and forced displacement. Despite Afghanistan’s accession to the Rome Statute in 2003, the plight of Hazaras has not improved. Indeed, the assaults on Hazaras have only intensified in recent years, impacting virtually every aspect of their lives.

This article argues that the recent and ongoing attacks against Hazaras constitute a crime against humanity. In particular, I …

Justice Without Power: Yemen And The Global Legal System, Amulya Vadapalli

Michigan Law Review

The war in Yemen has remained the world’s worst humanitarian crisis since 2015, and yet it is shockingly invisible. The global legal system fails to offer a clear avenue through which the Yemeni people can hold the state actors responsible for their harm accountable. This Note analyzes international legal mechanisms for vindicating war crimes and human rights abuses perpetrated in Yemen. Through the lens of Yemen’s humanitarian crisis, it highlights gaps in the global legal structure, proposes alternative accountability processes, and uses a variety of sources—including interviews with practitioners and Arabic language legal scholarship—to explicate a victim-centered transitional justice process …

International Advisory Proceedings On Climate Change, Benoit Mayer

Michigan Journal of International Law

Several island states are expected to be severely harmed by climate change and rising sea levels. In late 2021, several island states launched two legal initiatives aimed at requesting advisory opinions of international courts on the law applicable to climate change. In the hope of fostering more action to combat climate change, these states are asking international courts to clarify the obligations of states to cut greenhouse gas emissions and pay reparations for harm already caused.

This article provides the first comprehensive assessment of the feasibility and desirability of international advisory proceedings on climate change. It analyzes recent developments and …

Shedding New Light On Multinational Corporations And Human Rights: Promises And Limits Of “Blockchainizing” The Global Supply Chain, Chang-Hsien Tsai, Ching-Fu Lin

Michigan Journal of International Law

Over the last few decades, advances in transportation and production technology, in conjunction with economic globalization and the emergence of multinational corporations, have consolidated fragmented production processes into long and complex supply chains across jurisdictions. While there are benefits to such global supply chains (“GSCs”), the prevalence of human rights violations attributable to information asymmetry, as well as rule of law gaps between different jurisdictions, has been a constant challenge. Modern slavery, child abuse, harsh working conditions, low wages, and other problems have reoccurred in the factories of upstream suppliers in the global South and have been systemically ignored by …