International Law Commons^™

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Dalhousie Law Journal

No abstract provided.

Domestic Revenue Mobilization Through Corporate Income Tax In An East African Developing Country Context, Afton Titus

Dalhousie Law Journal

The laudable objective of making the Sustainable Development Goals (SDGs) a reality requires the targeted use of financial resources. It has become imperative for governments to raise such financial resources through mechanisms that facilitate the domestic mobilization of revenues. This paper argues that in an African developing country context, corporate income tax represents the most effective means by which governments may raise the required funds. Corporate income tax remains an important source of revenue for African countries. This paper further proposes: (i) the design of the essential features of a corporate income tax system that properly accounts for the economy …

Origin And Differentiation In International Income Allocation, Ivan Ozai

Dalhousie Law Journal

The present international tax rules are typically justified by origin-based theories. These theories align countries’ tax entitlements with the geographical location of the economic factors that contribute to the creation of income. Two recent phenomena have rendered origin-based approaches limited in scope. First, the economic integration of multinational corporations and the relevance of intangibles have made it infeasible to precisely pinpoint the factors contributing to the generation of income. Second, the growing disputes between countries about which economic factors should be considered relevant for sharing the international tax base have recently led to increased consideration of distributional consequences, thus moving …

International Arbitration: The New Frontier Of Business And Human Rights Dispute Resolution?, Tamar Meshel

Dalhousie Law Journal

The question of redress for corporate human rights violations remains daunting. Access to justice challenges faced by rights holders before domestic courts have placed this issue at the forefront of international discourse, and many initiatives have attempted to improve rights holders’ access to effective remedies. This article examines one such initiative, namely international arbitration. The article focuses on the use of international arbitration in the business and human rights context pursuant to the 2013 Accord on Fire and Building Safety in Bangladesh and the recently launched Hague Rules on Business and Human Rights Arbitration. It evaluates the extent to which …

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 …

Cross-Border Tax Transparency: A Study Of Recent Policy Developments In Turkey, Leyla Ateş

Dalhousie Law Journal

Transnational tax information cooperation has the crucial role of empowering tax administrations to collect tax revenues in full and on time, thereby narrowing the tax gap created by international evasion and avoidance. However, the adequacy of established transnational tax information exchange systems in combatting international tax evasion and avoidance has been severely criticized and a new wave of progress on transparency has started after the 2008 global economic crisis. In this direction, Turkey set cross-border tax transparency high on its political agenda. Though, Turkey has operationalized new transnational tax cooperation agreements very slowly. Furthermore, Turkey’s approach to exchanging information has …

Designing A More Sustainable Global Tax System, Allison Christians

Dalhousie Law Journal

The international tax system incentivizes unsustainable business practices because it ignores the private profits created by externalizing human, societal, and environmental costs. This paper proposes a novel reform: applying living wage and externality assessment tools to the rules for establishing where income arises for tax purposes. To do so, I propose a method that is relatively complex but arguably more accurate (in tax terms) and a complementary but relatively simpler proxy method. I examine how each method would implicate treaty-based and domestic rules and processes and conclude that the proposed design provides a viable starting point to make the global …

Cy Prés Settlements In Privacy Class Actions / Acuerdos Cy Prés En Acciones De Clase Sobre Privacidad, Thomas E. Kadri, Ignacio N. Cofone

Articles

This essay considers the potential for using cy prés settlements in privacy class actions. These settlements are a procedural mechanism to overcome distribution challenges in class actions. When it is too burdensome to prove individual claims or too costly to distribute damages to class members, courts on occasions award damages to a charity or non-profit organization involved in work serving the class members' interests. These controversial settlements have been gaining attention in various legal systems. The U.S. Supreme Court recently considered their propriety in Frank v. Gaos, while courts in Canada and several Latin American countries have been experimenting with …

The Case For Environmental Human Rights: Recognition, Implementation, And Outcomes, James R. May

Cardozo Law Review

No abstract provided.

Is Freedom Of Expression A Tool Of Oppression And Harm? A Study On Hate Speech And Its Harms In Case Law And Doctrine Of The Us And European Court Of Human Rights, Mohamed Hassan

Theses and Dissertations

Many societies now face the problem of hate speech. It has reached the level of a global problem. Many groups use freedom of expression to oppress other groups through using hate speech. The problem of hate speech represents a complex topic because it is interwind with the right of freedom of expression. However, international human rights law tries to combat the hate speech law in some treaties, such as the ICCPR and CERD, by offering rules to guide states constitutional courts in adjudicating these cases by limiting some of their absolute discretionary power in deciding these cases. These efforts have …

United Nations At 75 And The Challenges Facing International Law, Ved Nanda

Pace International Law Review

On September 21, 2020, the Member States celebrated the seventy-fifth anniversary of the founding of the United Nations. In the Declaration marking the occasion, world leaders recounted the achievements of the body, including catalyzing decolonization, promoting and protecting human rights, working to eradicate disease, helping mitigate dozens of conflicts, and saving lives through humanitarian action. They also enumerated challenges the world faces, such as “growing inequality, poverty, hunger, armed conflicts, terrorism, insecurity, climate change, and pandemics.” These challenges, the Declaration said, are interconnected and can only be addressed through reinvigorated multilateralism, which, it emphasized, “is not an option but a …

The Un At 75: Success Stories From The Trusteeship System, Mark E. Wojcik

Pace International Law Review

The seventy-fifth anniversary of the United Nations offers an opportunity to review its many contributions to world peace, development, human rights, and the rule of law. Among the purposes stated in its Charter, the United Nations sought “[t]o develop friendly relations among nations based on respect for the principle of equal rights and self-determination of peoples . . . .” The promotion of “self-determination of peoples” fell to the U.N. Trusteeship Council, one of the six organs of the United Nations. The Trusteeship Council suspended its work on November 1, 1994, one month after the Republic of Palau, the last …

Doe V. Nestle, S.A.: Chocolate And The Prohibition On Child Slavery, Megan M. Coppa

Pace International Law Review

West Africa is presently home to approximately 1.5 million acres of cocoa farmland, which subsequently produces 70% of the world’s current chocolate supply. Côte d’Ivoire, also known as the Ivory Coast, is one of the largest cocoa producing countries within West Africa.

The increase of farmland and the need to control the deteriorating conditions have always created a demand for farm workers. Regrettably, more than 1.5 million cocoa farm workers in West Africa are currently children. These child workers are exposed to hazardous dust, flames, smoke, and chemicals, are required to utilize dangerous tools that they are not properly trained …

Justice Delayed, Justice Denied? The Search For Accountability For Alleged Wartime Atrocities Committed In Sri Lanka, Aloka Wanigasuriya

Pace International Law Review

During the final stages of its nearly three-decades-long civil war in 2009, Sri Lanka attracted considerable international attention due to the allegations of international crimes that were said to have been committed both by the Sri Lankan government Armed Forces, the Guerilla Force, and the Liberation Tigers of Tamil Eelam (LTTE). According to United Nations (UN) experts, an estimated 40,000 civilians were killed during the final offensive, which lasted from January to May 2009. However, the Sri Lankan government has set this figure at 9,000 with no civilian casualties. Several UN bodies found credible allegations that international crimes were committed …

Covid-19 Pandemic, The World Health Organization, And Global Health Policy, Cosmas Emeziem

Pace International Law Review

The emergence and quick spread of the COVID-19 pandemic has shifted the focus and dynamics of the debates about global health, international law, and policy. This shift has overshadowed many of the other controversies in the international sphere. It has also highlighted the tensions that often exist in international affairs—especially in understanding the place and purpose of international institutions, vis-à-vis states, in the general schema of public international law. Central to the international response to the current pandemic is the World Health Organization (WHO)—a treaty-based organization charged with the overarching mandate of ensuring “the highest possible level of health” for …

Deinstitutionalization, Family Reunification, And The "Best Interests Of The Child": An Examination Of Armenia's Child Protection Obligations Under Conventional International Law, George S. Yacoubian Jr., Esq.

Pace International Law Review

For nearly a century, the global community has sought to afford children legal protections, abandoning widely held views that children were pecuniary assets. In the United States and globally, a nascent children’s rights movement culminated in broad child welfare reform. Whether adoption, armed conflict, child labor, education, human trafficking, or deinstitutionalization, the post-war 20th century witnessed an evolution of international child protections. The prevailing standard of “best interests of the child” (BIC) has been incorporated into domestic and international law doctrine and, not surprisingly, has been operationalized in a variety of ways. In recent years, the standard has been explored …

Principle Of Cbdr-Rc: Its Interpretation And Implementation Through Ndcs In The Context Of Sustainable Development, Stellina Jolly, Abhishek Trivedi

Washington Journal of Environmental Law & Policy

For the international community, 2015 was a momentous year in terms of transformative legal developments. Climate change response culminated in the adoption of the Paris Agreement and Sustainable Development Goals (SDGs), which heralded a new era in the international community’s pursuit of sustainability. Both of these developments are complementary; the climate change legal framework acknowledges sustainable development, and SDGs explicitly recognize the United Nations Framework Convention on Climate Change and the Paris Agreement. The Paris Agreement presented to the global community an objective to strengthen the global response to the threat of climate change, through sustainable development and efforts to …

Refugee Policy In Australia And New Zealand: An Approach For Resettling Environmentally Displaced Persons?, Sedina Sinanovic

Master's Theses

An increase in human mobility as a consequence of climate change induced slow-onset environmental degradation and sudden-onset natural disasters is expected to be a defining feature of the 21st century. Inexorably shifting the global migratory landscape, the United Nations High Commissioner for Refugees (UNHCR) approximates that roughly 250 million people will be forcefully displaced due to adverse climate impacts by 2050. While there is no international consensus on appropriately categorizing such people, this thesis refers to them as "environmentally-displaced persons" (EDPs). Since EDPs do not qualify for "refugee" status, they are not afforded access to assistance under the 1951 Convention …

Colombia, Un Refugio Cercano Pero No Accesible Para Los Venezolanos, Diana Maria Tovar Rojas

Master's Theses

The non-application of the International Protection mechanisms, such as the non-recognition of the determination of refugee status to the migrant population victims of forced migration, not only aggravates the conditions of vulnerability of the migrants because the State does not respond adequately to their specific needs but also because the State is violating what is stipulated in the International Human Rights Law and ignoring its responsibilities acquired by having signed instruments of the International Protection Regime. Despite the fact that Colombia is the largest recipient of Venezuelan migrants in Latin America due to its geographical proximity, it is also one …

The Role Of Nations-State In Protecting And Supporting Internally Displaced Persons, Daisy Byers

Master's Theses

The rising increase of Internally Displaced Persons (IDPs) has become a global problem. There are over 40 million internally displaced people globally, and 15.9 million are displaced in Africa. These displacements come into place due to war/conflict, corruption, massive human rights violations, natural disasters, urban renewal projects (at the hands of powerful nations such as America, China, France, UK, etc.), and large-scale development projects. According to UNHCR, refugees are people who have international cross-border. In contrast, internally displaced persons must stay within their own country and stay under the protection of their government, even if the government is the reason …

Law School News: Adjunct Professor Of The Year 2021: David Coombs 05/19/2021, Michael M. Bowden

Life of the Law School (1993- )

No abstract provided.

Principle Of Cbdr-Rc: Its Interpretation And Implementation Through Ndcs In The Context Of Sustainable Development, Stellina Jolly, Abhishek Trivedi

Washington Journal of Environmental Law & Policy

For the international community, 2015 was a momentous year in terms of transformative legal developments. Climate change response culminated in the adoption of the Paris Agreement and Sustainable Development Goals (SDGs), which heralded a new era in the international community’s pursuit of sustainability. Both of these developments are complementary; the climate change legal framework acknowledges sustainable development, and SDGs explicitly recognize the United Nations Framework Convention on Climate Change and the Paris Agreement. The Paris Agreement presented to the global community an objective to strengthen the global response to the threat of climate change, through sustainable development and efforts to …

A Bibliometric Analysis Of Research Trends Of Inter Linkages Between Disaster Management And Law, Shashikala Gurpur Dr, Manika Kamthan Dr, Vartika Tiwari Ms.

Library Philosophy and Practice (e-journal)

This study is the bibliometric analysis of research publications that focus on highlighting the inter linkages between disaster management and laws. The main objectives of the study are to determine the frequency of such publications and also to establish that inter linkages between disaster management and law have not received enough attention from the researchers. The data was collected from the Scopus database using VOSviewer software. Literatures written from 2000 to 2020 were perused. The study consisted of a total of 1649 documents which are classified into articles, letters, editorials conference papers, and reviews. Data collected is analyzed and presented …

A Bibliometric Analysis Of Research Trends Of Inter Linkages Between Disaster Management And Law, Shashikala Gurpur Dr., Manika Kamthan Dr., Vartika Tiwari Ms.

Library Philosophy and Practice (e-journal)

This study is the bibliometric analysis of research publications that focus on highlighting the inter linkages between disaster management and laws. The main objectives of the study are to determine the frequency of such publications and also to establish that inter linkages between disaster management and law have not received enough attention from the researchers. The data was collected from the Scopus database using VOSviewer software. Literatures written from 2000 to 2020 were perused. The study consisted of a total of 1649 documents which are classified into articles, letters, editorials conference papers, and reviews. Data collected is analyzed and presented …

Repurposing Pillar One Into An Incremental Global Tax For Sustainability: A Collective Response To A Global Crisis, Jinyan Li, Sophie Chatel

Articles & Book Chapters

This article proposes to repurpose the OECD/IF Pillar One Blueprint from a taxing rights reallocation mechanism into an incremental global tax for sustainability. With a common goal and DST-like feature for simplification, the proposal aims to ease the negotiation of essential and drastic simplifications required to deliver a workable solution.

Prosecuting With Compassion, Defending With Power: Progressive Prosecutors And The Case For Rehabilitative Justice, Cody Mcgraw

Penn State Journal of Law & International Affairs (2012 - Present)

No abstract provided.

Suspended Sentencing In Spain: Why Their Model Could Alleviate Some Of America's Worst Federal Prison Issues, Ryan Lamon

Penn State Journal of Law & International Affairs (2012 - Present)

No abstract provided.

Plastic Prohibition: The Case For A National Single-Use Plastic Ban In The United States, Margaret Kolcon

Penn State Journal of Law & International Affairs (2012 - Present)

No abstract provided.

A Functional Framework To Balance Accountability With The Needs Of International Organizations:International Organization Immunity Post-Jam, Trillium Chang

Penn State Journal of Law & International Affairs (2012 - Present)

Prior to 2019, international organizations were untouchable. These larger-than-life entities touch almost every corner of the international arena. Yet historically, international organizations enjoyed absolute immunity from liability in U.S. fora.

Champions Of Justice: The Role Of Civil Society In The International Criminal Court's Preliminary Examination And Investigation Into The Situation In Georgia, B. Aloka Wanigasuriya

Penn State Journal of Law & International Affairs (2012 - Present)

In August 2008, an armed conflict erupted between Georgia and Russia in the pro-Russian breakaway region of South Ossetia. An estimated 850 lives were lost, and more than 100,000 civilians fled their homes during the conflict. On August 14, 2008, the Prosecutor of the International Criminal Court (ICC) announced the commencement of a preliminary examination into the situation in Georgia. Progress was slow. However, on January 27, 2016, Pre-Trial Chamber I granted authorization to the Prosecutor to open an investigation into the situation. In Georgia, despite the presence of the necessary domestic legislative framework for prosecuting international crimes, national investigative …