Beyond Equity: Shared Natural Resources And Human Rights, Criminal Law, And The Use Of Force,
2021
Fordham Law School
Beyond Equity: Shared Natural Resources And Human Rights, Criminal Law, And The Use Of Force, Eian Katz
Fordham Environmental Law Review
Transboundary resource disputes are often analyzed by reference to two nebulous and conflicting principles that have emerged in international environmental law: “equitable and reasonable utilization” and “no significant harm.” Frequently overlooked in this context is the potential value of other canons of international law—especially human rights law, criminal law, and the rules governing the use of force—in adding definition to the muddled contours of these foundational precepts. This Article therefore undertakes an assessment of sovereign rights and obligations regarding shared natural resources which arise from these other bodies of law. In doing so, it offers new lenses through which to …
Squaring The Cercla: Superfund And The Superfund Task Force,
2021
Fordham Law School
Squaring The Cercla: Superfund And The Superfund Task Force, Manny Marcos
Fordham Environmental Law Review
The Superfund Task Force recently released its final report on the implementation of its recommendations for improving the Superfund program. The Task Force was given five goals for improving the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (“CERCLA’s”), implementation. These goals are to expedite cleanup and remediation, re-invigorate responsible party cleanup and reuse, encourage foreign investment, promote redevelopment and community revitalization, and engage with partners and stakeholders. While the Task Force’s recommendations have improved CERCLA’s implementation, many of CERCLA’s structural flaws remain intact. Specifically, CERCLA still has a severe shortage of funding, an unfair liability scheme, perverse incentives, …
Masthead & Table Of Contents,
2021
Schulich School of Law, Dalhousie University
Domestic Revenue Mobilization Through Corporate Income Tax In An East African Developing Country Context,
2021
University of Cape Town, Faculty of Law
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 …
Cross-Border Tax Transparency: A Study Of Recent Policy Developments In Turkey,
2021
Altinbas University, Faculty of Law
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 …
The Case For Environmental Human Rights: Recognition, Implementation, And Outcomes,
2021
Widener University Delaware Law School
The Case For Environmental Human Rights: Recognition, Implementation, And Outcomes, James R. May
Cardozo Law Review
No abstract provided.
Origin And Differentiation In International Income Allocation,
2021
York University, Osgoode Hall Law School
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?,
2021
University of Alberta, Faculty of Law
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 …
Designing A More Sustainable Global Tax System,
2021
McGill University, Faculty of Law
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 …
Rétrospectives Et Perspectives Sur La Place Du Droit Comparé Dans La Jurisprudence Du Conseil Constitutionnel,
2021
Indiana University Maurer School of Law
Rétrospectives Et Perspectives Sur La Place Du Droit Comparé Dans La Jurisprudence Du Conseil Constitutionnel, Elisabeth Zoller
Articles by Maurer Faculty
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,
2021
The American University in Cairo AUC
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 …
Covid-19 Pandemic, The World Health Organization, And Global Health Policy,
2021
Cornell University, Cornell Institute for Public Affairs
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 …
Civil Disobedience From A Biblical Perspective,
2021
Liberty University
Civil Disobedience From A Biblical Perspective, Gabriel Reed
Helm's School of Government Conference - 2021-2024
To say that civil disobedience is a complicated topic is to severely understate the topic. It is a subject matter that has derived many different and disparate opinions, points of view, and public policies. Specifically, within America today, we observe calls for civil disobedience from both sides of the political spectrum, over several divergent political ideals. These issues are, primarily, driven from both sides’ desire to provide protection and provision for the oppressed and those who cannot necessarily speak for themselves. The definition of who is necessarily oppressed and whom their oppressors are varies from person to person, regardless of …
A Tale Of Two Systems: A Comparative Analysis Of Scotland’S Community-Based Juvenile Justice And America’S Prosecutorial Discretion Laws,
2021
University of Miami Law School
A Tale Of Two Systems: A Comparative Analysis Of Scotland’S Community-Based Juvenile Justice And America’S Prosecutorial Discretion Laws, Tiffany Hornback
University of Miami International and Comparative Law Review
America’s juvenile justice system’s most notable shift came in the 1980s when states deferred the power to prosecute children in adult courts to prosecutors. Prosecutorial discretion over juvenile cases was a rather dormant power, exercised in less than 2% of juvenile cases across the country until the early 2000s. Over the last five years, in response to a growing call to exercise the full power of America’s punitive justice system, states broadened the prosecutor’s discretionary powers. In some cases, prosecutors were given the full discretion to direct file children into adult courts — a decision that could not be reviewed …
India’S Removal Of Kashmir’S Special Protection Status: An Internationally Wrongful Act?,
2021
University of Miami Law School
India’S Removal Of Kashmir’S Special Protection Status: An Internationally Wrongful Act?, Gita Howard
University of Miami International and Comparative Law Review
India abrogated Articles 370 and 35A of its Constitution in August of 2019, effectively removing Kashmir’s longstanding special protection status. Kashmir’s special protection status provided Kashmiris with an additional degree of autonomy than India’s states, and its revocation left Kashmir under greater control of Delhi.1 Several organizations flagged human rights concerns regarding the sudden revocation of the region’s special protection status and the subsequent lockdown. This article seeks to narrowly address whether the removal of Kashmir’s special protection status was a violation of international law. This article demonstrates that although Kashmiris’ internal right to self-determination may serve as a theory …
Addressing Vaccination Hesitancy,
2021
University of Miami Law School
Addressing Vaccination Hesitancy, Savannah Young
University of Miami International and Comparative Law Review
This note examines the United States’ vaccination policy in comparison to other countries’ policies. Throughout Europe and in certain states in the United States, vaccination requirements are tightening, and citizens are expected to comply with more stringent requirements. The past year has brought new outbreaks of vaccine-preventable diseases in the United States and Europe, which has led to a push against the anti-vaccine movement and for stronger vaccination policies. However, the likelihood of a federally mandated immunization program emerging in the United States, like those in Europe and China, is low. The best policies to encourage vaccination compliance are to …
Circumscribing The Right To Bear Arms: The Second Amendment, Gun Violence, And Gun Control In California And Mississippi,
2021
University of Miami Law School
Circumscribing The Right To Bear Arms: The Second Amendment, Gun Violence, And Gun Control In California And Mississippi, Fahim A. Gulamali
University of Miami International and Comparative Law Review
The United States occupies a unique position amongst countries around the world when it comes to gun rights. While the United States is one of three countries that provides its people the constitutional right to bear arms, it is the only country that has more guns per capita than residents. Further, because of the saturation of guns in the United States, the country significantly leads in the amount of gun-related homicides than any other developed nation. Nevertheless, state legislatures have circumscribed gun rights within the bounds of the Second Amendment to the United States Constitution to curb gun violence. This …
Front Matter And Table Of Contents,
2021
University of Miami Law School
Front Matter And Table Of Contents
University of Miami International and Comparative Law Review
No abstract provided.
Masthead,
2021
University of Miami Law School
Masthead
University of Miami International and Comparative Law Review
No abstract provided.
Ethical Considerations In Financial (Tax) And Non-Financial Corporate Human Rights Reporting,
2021
Hamad bin Khalifa University
Ethical Considerations In Financial (Tax) And Non-Financial Corporate Human Rights Reporting, Ilias Bantekas, Alexander Ezenagu
University of Miami International and Comparative Law Review
We test the assumption as to whether financial and nonfinancial reporting by multinational corporations (MNCs) voluntarily adhering to human rights standards are subject to ethical guidelines. In particular, the paper finds that neither the operators of human rights impact assessments (HRIAs) nor audited companies, at least in any manner that is publicly detectable, impose any ethical conduct on human rights auditors. Neither individual auditors nor human rights audit firms have set up independent regulatory bodies that would regulate auditors and audit firms. This has a detrimental effect on HRIAs and the process itself. The same assumption is tested against financial …
