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Full-Text Articles in Taxation-Transnational
Measuring Location-Specific Rents, David Elkins
Measuring Location-Specific Rents, David Elkins
Cardozo International & Comparative Law Review
No abstract provided.
Enforcing International Humanitarian Law Through The Business Responsibility To Respect Human Rights, Tara Van Ho
Enforcing International Humanitarian Law Through The Business Responsibility To Respect Human Rights, Tara Van Ho
Cardozo International & Comparative Law Review
Insulation produced by the Danish company Rockwool or its Russian subsidiary lines thirty-one Russian Navy warships. Though not a weapon, this material is essential to the vessels' operation. Did Rockwool have a responsibility under international law to stop the transfer of the insulation to the Russian Navy before Russia's 2022 invasion of Ukraine? This article examines the business responsibilities under the 2011 United Nations Guiding Principles on Business and Human Rights ("UNGPs'). In doing so, the article finds that the business responsibility to respect human rights in the UNGPs provides a strong mechanism for enforcing international humanitarian law ("IHL'). However, …
A Comparative Approach To Documentation Methods And Avoiding Transfer Pricing Penalties: Is The United States Justified In Its Approach Of Enforcing Penalties Under Section 6662?, Atalya Santos
Cardozo International & Comparative Law Review
No abstract provided.
Corruption And Judges' Personal Independence In The Judiciary Of Bangladesh: One Bad Apple Can Spoil The Bunch, S M. Solaiman
Corruption And Judges' Personal Independence In The Judiciary Of Bangladesh: One Bad Apple Can Spoil The Bunch, S M. Solaiman
Cardozo International & Comparative Law Review
Corruption appears to have been an inexorable crime in Bangladesh for decades. More deplorably, the magnitude of judicial corruption has profoundly increased the miseries of litigants. The situation is so awful that the nation's two successive Attorney Generals have publicly raised the issue to two consecutive Chief Justices of Bangladesh at their felicitation gatherings organized by lawyers of the Supreme Court of Bangladesh soon after their appointments as the nation's top judges. Consistently, empirical findings of Transparency International, a German-based organization, and Transparency International Bangladesh have unequivocally revealed the practice of a large extent of judicial corruption. These allegations are …
Hamiltonian Shifts In State Aid And The Coming Breakdown Of The Internal Market: Can The European Union Survive Its Covid-19 Response?, Richard Dacher
Hamiltonian Shifts In State Aid And The Coming Breakdown Of The Internal Market: Can The European Union Survive Its Covid-19 Response?, Richard Dacher
Cardozo International & Comparative Law Review
This Note analyzes the consequences of the COVID-19 pandemic to the legal structure of the EU and its path forward. The EU's and the member states' actions to combat the pandemic have brought the political and economic union to the precipice of a breakdown of the Internal Market. Fiscal policies mirroring those of the United States will likely rise in its place. Recent tax court decisions, acquiescence to federal debt-sharing schemes, and deregulated state aid policies highlight the federalization of the EU as a unified economic structure, and also foreshadow its diminished influence over the member states' state aid policies. …
The Internationalization Of Tax Disputes Issues And Options Of A Standing International Tax Court, Xueliang Ji
The Internationalization Of Tax Disputes Issues And Options Of A Standing International Tax Court, Xueliang Ji
Cardozo International & Comparative Law Review
With the growing criticisms on the traditional investor-state arbitration mechanism, the European Union has proposed an innovative provision named the Investment Court System ICS, and it has introduced it in some significant bilateral investment treaties, like Comprehensive Economic and Trade Agreement CETA and Transatlantic Trade and Investment Partnership TTIP. In the meantime, as taxation is a component of the investment polies, the protection of the rights enjoyed by the foreign taxpayers matters as well. However, the current tax related dispute settlement methods also have several defects. This article attempts to incorporate the ICS in resolving tax related disputes and taking …
Unwise Integration Of The Foreign Account Tax Compliance Act Into The Common Reporting Standard - Taking Taiwan As An Example, Yi-Hsin Wu
Cardozo International & Comparative Law Review
The note critically examines the challenges of integrating the Foreign Account Tax Compliance Act (FATCA) with the Common Reporting Standard (CRS), using Taiwan as a case study. It argues that integrating FATCA into CRS is unnecessary and could exacerbate compliance burdens for financial institutions, particularly in jurisdictions like Taiwan that have already invested significant resources into FATCA compliance. Instead, the note advocates for revising FATCA to clarify its provisions and reducing withholding tax obligations, while postponing CRS implementation to allow better preparation and avoid unfair competitive disadvantages.