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International Tax: Tax Treaties, Kim Brooks 2020 Schulich School of Law, Dalhousie University

International Tax: Tax Treaties, Kim Brooks

OER Texts

This compendium of materials is designed to support the study of tax treaties around the world.


Equipping The Nigerian National Petroleum Corporation For The Low-Carbon Transition: How Are Other National Oil Companies Adapting?, Perrine Toledano, Martin Dietrich Brauch, Tehtena Mebratu-Tsegaye, Francisco Javier Pardinas Favela 2020 Columbia Law School, Columbia Center on Sustainable Investment

Equipping The Nigerian National Petroleum Corporation For The Low-Carbon Transition: How Are Other National Oil Companies Adapting?, Perrine Toledano, Martin Dietrich Brauch, Tehtena Mebratu-Tsegaye, Francisco Javier Pardinas Favela

Columbia Center on Sustainable Investment Staff Publications

The Nigerian National Petroleum Corporation’s (NNPC) persistent governance challenges have both hampered Nigeria’s oil sector development and deprived the country of public resources. The oil, climate, and COVID-19 crises and the ramp-up of the low-carbon transition exacerbate this reality, with the national oil company (NOC) delivering sub-optimal returns to its stakeholders.

Other NOCs have taken meaningful steps to become players in the low-carbon energy transition domestically or in­ternationally – for example, Sau­di Arabia’s Saudi Aramco, Norway’s Equinor, Brazil’s Petrobras, Malaysia’s Petronas, and Algeria’s Sonatrach. These NOCs can serve as sources of inspiration for NNPC. These five NOCs have also undergone …


Mining And The Sdgs: A 2020 Status Update, Responsible Mining Foundation, Columbia Center on Sustainable Investment 2020 Columbia Law School

Mining And The Sdgs: A 2020 Status Update, Responsible Mining Foundation, Columbia Center On Sustainable Investment

Columbia Center on Sustainable Investment Staff Publications

In September 2015, the UN member states agreed on a set of 17 Sustainable Development Goals (SDGs), which represent the global agenda for equitable, socially inclusive, and environmentally sustainable economic development until 2030. Mining companies have the potential to become leading partners in achieving the SDGs. Through their direct operations, mining companies can generate profits, employment, and economic growth in low-income countries. And through partnerships with government and civil society, mining companies can ensure that benefits of mining extend beyond the life of the mine itself, so that the mining industry has a positive impact on the natural environment, climate …


Getting The Most Out Of Extractive Industries Transparency: How A More Explicit Treatment Of Political Considerations Could Strengthen The Impact Of Transparency Efforts, Columbia Center on Sustainable Investment 2020 Columbia Law School

Getting The Most Out Of Extractive Industries Transparency: How A More Explicit Treatment Of Political Considerations Could Strengthen The Impact Of Transparency Efforts, Columbia Center On Sustainable Investment

Columbia Center on Sustainable Investment Staff Publications

Work on transparency in the extractive industries (EI) has achieved important successes over the last two decades. For example, significant commitments to disclosure have been secured, the volume of publicly available information about critical activities has increased considerably, and norms around certain information being in the public domain have been established. There is also a growing library of use cases for this information. Nonetheless, important work remains to be done to translate these efforts into impact.

Political context is crucial to determining the fate of transparency efforts. Therefore, grappling with political context more effectively will also be key to unlocking …


Aiding & Abetting: Holding States, Corporations, And Individuals Accountable For War Crimes In Yemen, Case Western Reserve University School of Law 2020 Case Western Reserve University School of Law

Aiding & Abetting: Holding States, Corporations, And Individuals Accountable For War Crimes In Yemen, Case Western Reserve University School Of Law

Yemen Accountability Project (YAP)

No abstract provided.


Circuit Split Deepened By Second Circuit's 'Functional' Test Application In Recent Section 1782 Ruling, Peter B. Rutledge, Emina Sadic Herzberger 2020 University of Georgia Law School

Circuit Split Deepened By Second Circuit's 'Functional' Test Application In Recent Section 1782 Ruling, Peter B. Rutledge, Emina Sadic Herzberger

Popular Media

Federal law authorizes district courts to order discovery for use in a proceeding before a "foreign or international tribunal." While that law, 28 U.S.C. § 1782, permits interested persons to request such discovery, neither the statutory language nor Supreme Court jurisprudence definitively resolves whether private arbitral tribunals fall within its scope. Unsurprisingly, the lack of clear guidance on this matter has triggered a circuit split, with the Second and Fifth Circuits generally declining to extend § 1782 to private arbitral tribunals while the Fourth and Sixth Circuits broadly interpret the statutory language to apply § 1782 to private arbitral tribunals. …


St. Mary’S University Institute On Chinese Law And Business: Remarkable Success In The First Ten Years, Robert H. Hu 2020 St. Mary's University, Texas, U.S.

St. Mary’S University Institute On Chinese Law And Business: Remarkable Success In The First Ten Years, Robert H. Hu

St. Mary's Law Journal

Abstract forthcoming.


Applying International Law Solutions To The Xinjiang Crisis, Preston Jordan Lim 2020 Villanova University Charles Widger School of Law

Applying International Law Solutions To The Xinjiang Crisis, Preston Jordan Lim

Faculty Publications

No abstract provided.


Can International Economic Agreements Combat Covid‐19?, Pasha L. HSIEH 2020 Singapore Management University

Can International Economic Agreements Combat Covid‐19?, Pasha L. Hsieh

Research Collection Yong Pung How School Of Law

The COVID-19 pandemic has significantly disrupted the international economic order. According to the World Trade Organization (WTO), the unprecedented health crisis may sink global trade by 32% in 2020.236 As an island state highly dependent on trade, Singapore is expected to encounter a 5.8% contraction in gross domestic product, marking its “worst recession since independence.”237 The number of confirmed COVID-19 cases in Singapore surpassed the 45,000 mark on July 7, 2020.238 Most cases have occurred in foreign worker dormitories, whereas the spread of the disease in the rest of the community has been limited. To gradually resume economic activities and …


Selective Reshaping: China's Paradigm Shift In International Economic Governance, Heng WANG 2020 Singapore Management University

Selective Reshaping: China's Paradigm Shift In International Economic Governance, Heng Wang

Research Collection Yong Pung How School Of Law

In contrast with the selective adaptation approach toward external norms seen in its accession to the World Trade Organization, China increasingly plays a proactive role on the international stage, with the Belt and Road Initiative at the center of these activities. How can we understand this new approach by China toward international economic governance? What is responsible for China's shifting approach, and what are the implications of this shift? The paper presents selective reshaping as a new theoretical framework, and argues that China is shifting toward the selective reshaping of institutions and rules within the global economic order. Within this …


Facilitating Access To Cross-Border Supplies Of Patented Pharmaceuticals: The Case Of The Covid-19 Pandemic, Frederick M. Abbott 2020 Florida State University College of Law

Facilitating Access To Cross-Border Supplies Of Patented Pharmaceuticals: The Case Of The Covid-19 Pandemic, Frederick M. Abbott

Scholarly Publications

The COVID-19 pandemic has brought into stark relief the gaps in global preparedness to address widespread outbreaks of deadly viral infections. This article proposes legal mechanisms for addressing critical issues facing the international community in terms of providing equitable access to vaccines, treatments, diagnostics, and medical equipment. On the supply side, the authors propose the establishment of mandatory patent pools ('Licensing Facilities') on a global or regional, or even national basis, depending upon the degree of cooperation that maybe achieved. The authors also discuss the importance of creating shared production facilities. On the demand side, the authors propose the establishment …


Revisiting Individual Rights And Personal Responsibilities Amid Covid-19, Christie S. Warren 2020 William & Mary Law School

Revisiting Individual Rights And Personal Responsibilities Amid Covid-19, Christie S. Warren

Popular Media

No abstract provided.


Government Information Crackdowns In The Covid-19 Pandemic, Justin Sherman 2020 American University Washington College of Law

Government Information Crackdowns In The Covid-19 Pandemic, Justin Sherman

Joint PIJIP/TLS Research Paper Series

The Covid-19 pandemic has illustrated the importance of accurate, real-time information and empirical data in a rapidly evolving crisis. Yet it has also captured an opposite issue: the spread of misinformation and disinformation during a public health crisis. Numerous governments have used the Covid-19 pandemic as reason to, legitimately or illegitimately, heighten existing state censorship practices or introduce new practices entirely under the justification of stopping false information about the virus. This report analyzes developments in China, India, and Russia as case studies of government censorship amid the public health crisis. It offers five key takeaways from these case studies. …


Research On Regulation Of Non-Traditional Safety Behavior At Sea : From The Perspective Of Law And Policy, Yunze Yi 2020 World Maritime University

Research On Regulation Of Non-Traditional Safety Behavior At Sea : From The Perspective Of Law And Policy, Yunze Yi

Maritime Safety & Environment Management Dissertations (Dalian)

No abstract provided.


Research On The International Law Issues Of The Maritime Search And Rescue, Aimeng Wang 2020 World Maritime University

Research On The International Law Issues Of The Maritime Search And Rescue, Aimeng Wang

Maritime Safety & Environment Management Dissertations (Dalian)

No abstract provided.


From Emission Trade Sysytem To Carbon Offset : Status And Progress Of Emission Control In Shipping Industry, Zhili Yao 2020 World Maritime University

From Emission Trade Sysytem To Carbon Offset : Status And Progress Of Emission Control In Shipping Industry, Zhili Yao

World Maritime University Dissertations

No abstract provided.


China’S Maritime Law Enforcement Activities In The South China Sea, Diane Desierto 2020 University of Notre Dame, Keough School of Global Affairs

China’S Maritime Law Enforcement Activities In The South China Sea, Diane Desierto

International Law Studies

This article evaluates China’s public justifications for its unilateral maritime law enforcement activities in the South China Sea, including recent incidents affecting Indonesia, Vietnam, the Philippines, and Malaysia, against the binding international legal requirements of the United Nations Convention on the Law of the Sea (UNCLOS), the 2002 Declaration on the Conduct of Parties to the South China Sea, and the 2016 Permanent Court of Arbitration UNCLOS Annex VII arbitral award In the Matter of the South China Sea Arbitration. China’s unilateral maritime law enforcement activities in the South China Sea do not comply with UNCLOS and applicable international …


Climate Change, Technology Transfer, And Intellectual Property: A 'Modest Proposal' For An Ip Enforcement Moratorium, Dalindyebo Bafana Shabalala 2020 Fordham Law School

Climate Change, Technology Transfer, And Intellectual Property: A 'Modest Proposal' For An Ip Enforcement Moratorium, Dalindyebo Bafana Shabalala

Fordham Environmental Law Review

No abstract provided.


Release Of A Detained Warship And Its Crew Through Provisional Measures: A Comparative Analysis Of The Ara Libertad And Ukraine V. Russia Cases, Yoshifumi Tanaka 2020 University of Copenhagen

Release Of A Detained Warship And Its Crew Through Provisional Measures: A Comparative Analysis Of The Ara Libertad And Ukraine V. Russia Cases, Yoshifumi Tanaka

International Law Studies

The determination of whether to release a detained foreign warship and its crew is a crucial issue in law and in practice. This article examines the issue of the release of a detained foreign warship and its crewmembers through provisional measures by analyzing the ARA Libertad and Ukraine v. Russia cases. Specifically three issues must be examined. The first issue concerns the interpretation of military activities under Article 298(1)(b) of the U.N. Convention on the Law of the Sea (UNCLOS). On this issue, this article highlights that a threshold for deciding the preponderance of military or law enforcement elements is …


Keeping The Barbarians At The Gates: The Promise Of The Unesco And Unidroit Conventions For Developing Countries, Michael P. Goodyear 2020 University of Michigan Law School

Keeping The Barbarians At The Gates: The Promise Of The Unesco And Unidroit Conventions For Developing Countries, Michael P. Goodyear

Michigan Journal of International Law

The illicit trade in cultural property is a global phenomenon, powered by criminal networks and smuggling trains that sacrifice local culture for the black market of the art world. Headlines featuring the Islamic State’s lucrative exchange in stolen cultural property, among other incidents, have raised the profile of the illicit cultural property trade on the global stage. Developing countries, as the most prominent source countries of cultural property, are particularly at risk. Existing scholarship has searched for a solution to this crisis, suggesting a new international treaty to protect cultural property or recommending the utilization of adjacent legal fields. However, …


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