Tax Harmony: The Promise And Pitfalls Of The Global Minimum Tax,
2022
University of Michigan Law School
Tax Harmony: The Promise And Pitfalls Of The Global Minimum Tax, Reuven Avi-Yonah, Young Ran (Christine) Kim
Michigan Journal of International Law
The rise of globalization has become a double-edged sword for countries seeking to implement a beneficial tax policy. On one hand, there are increased opportunities for attracting foreign capital and the benefits that increased jobs and tax revenue brings to a society. However, there is also much more tax competition among countries to attract foreign capital and investment. As tax competition has grown, effective corporate tax rates have continued to be cut, creating a “race-to-the-bottom” issue.
In 2021, 137 countries forming the OECD/G20 Inclusive Framework on BEPS passed a major milestone in reforming international tax by successfully introducing the framework …
A Chinese Perspective,
2022
Singapore Management University
A Chinese Perspective, Henry S. Gao
Research Collection Yong Pung How School Of Law
Many factors have been driving regional economic integration in the Asia-Pacific in the past two decades, but the main driving force in the past decade has been the strategic competition between the two biggest powers in the region — the United States and China. This paper discusses the Chinese perspective of how the US-China strategic competition has shaped regional economic cooperation, along with the disruptions brought by the COVID-19 pandemic. It concludes with some thoughts on post-pandemic economic cooperation in the region.
Upaya Pemerintah Terhadap Perlindungan Ekspresi Budaya Tradisional Batik Motif Parang Sebagai Warisan Budaya Dunia,
2022
Universitas Indonesia
Upaya Pemerintah Terhadap Perlindungan Ekspresi Budaya Tradisional Batik Motif Parang Sebagai Warisan Budaya Dunia, Raden Zulfikar Supinarko Putra
"Dharmasisya” Jurnal Program Magister Hukum FHUI
Abstract
Batik is not just a design on a piece of cloth, more than that, batik is a soul that blends in the procession of Indonesian society. Since the baby has been carried with a batik cloth, weddings wear batik cloth until when they die they will be covered with batik cloth too usually. This fact become a consideration for UNESCO to establish Indonesian Batik as a Masterpieces of the Oral and Intangible Heritage of Humanity in the Fourth Session of The Intergovernmental Committee. This research uses a normative legal research method that is descriptive and analytical using a statutory …
Perbedaan Akad Wakalah Bil Ujrah Dan Akad Qard Terhadap Permasalahan Akad Pembelian Barang Dalam Kehidupan Sehari-Hari,
2022
Universitas Indonesia
Perbedaan Akad Wakalah Bil Ujrah Dan Akad Qard Terhadap Permasalahan Akad Pembelian Barang Dalam Kehidupan Sehari-Hari, Zendy Sellyfio Ardiana
"Dharmasisya” Jurnal Program Magister Hukum FHUI
Abstract
The wakalah bil ujrah and qard contract are contracts that often cause difficulties in implementing the purchase of goods in everyday life, both in safekeeping for purchasing goods and for buying and selling in general. Where if it is wrong in its application, it can cause income in a sale and purchase to be haraam due to an error in understanding the contract used and not describing benefit as the core of maqashid al-sharia which has an important role in determining Islamic law. The purpose of this paper is to find out how the solution to the application of …
Tinjauan Yuridis Dalam Penyelesaian Pelanggaran Ham Berat Melalui Komisi Kebenaran Dan Rekonsiliasi Di Afrika Selatan Dan Indonesia,
2022
Universitas Indonesia
Tinjauan Yuridis Dalam Penyelesaian Pelanggaran Ham Berat Melalui Komisi Kebenaran Dan Rekonsiliasi Di Afrika Selatan Dan Indonesia, Tshana Erfandi
"Dharmasisya” Jurnal Program Magister Hukum FHUI
Abstract
Several countries are currently developing a solution to the problem by establishing a particular commission. The commission works outside the courts, parliament and executive. In Indonesia, In Indonesia. The People's Consultative Assembly set a stipulation regarding the establishment of the National Center for Truth and Reconciliation: (NCTR) in 2000. This stipulation has the intent and purpose for national unity to identify existing problems, determine the conditions that must be made in order to achieve national reconciliation and establish policy direction as a guide to carry out the consolidation of unity of a nation. Whereas in South Africa, the National …
Trips-Compliant Alternatives For Overcoming Intellectual Property Barriers To Covid-19 Countermeasures,
2022
Northeastern University
Trips-Compliant Alternatives For Overcoming Intellectual Property Barriers To Covid-19 Countermeasures, Brook Baker
Joint PIJIP/TLS Research Paper Series
In the aftermath of the recent WTO Ministerial Decision on the TRIPS Agreement (adopted June 17, 2022), there may be some confusion about the many options that countries have for overcoming intellectual property barriers to allow alternative production, distribution, and use of COVID-19 countermeasures. Of course, visibility into the patent landscape for particular products is essential to understanding freedom to operate in terms of products, ingredient, and manufacturing processes, and that work is complicated, though aided by the Medicines Patent Pool MedsPaL and VaxPaL databases and work done by other researchers on COVID-19 vaccine and therapeutics patents . Overcoming patent …
Conceptualizing A 'Right To Research' And Its Implications For Copyright Law: An International And European Perspective,
2022
Luiss Guido Carli University
Conceptualizing A 'Right To Research' And Its Implications For Copyright Law: An International And European Perspective, Christophe Geiger, Bernd Justin Jütte
Joint PIJIP/TLS Research Paper Series
Copyright, at international, European and national levels, does not provide a legal framework that prioritizes enabling and incentivizing research using protected works and information to the extent necessary and desirable in a digital, data-driven society in order to build a sustainable ecosystem for innovation and creativity. While small progress has been made, for example with the recent introduction of specific exceptions for research purposes and for text and data mining in certain national legislations as well as in the European Union law, a horizontal approach towards a more research-friendly copyright ecosystem has so far failed to evolve. By revisiting international …
(Un)Stable Bits,
2022
BYU Law
(Un)Stable Bits, Cree Jones, Weijia Rao
Faculty Scholarship
In November 2018, after more than a year of negotiations by representatives from Canada, Mexico, and the United States, the United States Mexico-Canada Agreement (USMCA) was signed by leaders from the three member states, replacing the North American Free Trade Agreement (NAFTA). The Trump Administration viewed the successful renegotiation of NAFTA as one of its signature achievements and argued that the USMCA “solves the many deficiencies and mistakes in NAFTA.” One of the key revisions in the USMCA was the partial removal of investor-state dispute settlement (ISDS), the primary mechanism that had been used to enforce the investor protections guaranteed …
The Guaranteed Resolution On Effective And Adapted Terms (The Great Process): A New Hybrid Dispute Resolution Process For Guaranteeing A Solution And Resolving Disputes Efficiently,
2022
Mediation & Resolution
The Guaranteed Resolution On Effective And Adapted Terms (The Great Process): A New Hybrid Dispute Resolution Process For Guaranteeing A Solution And Resolving Disputes Efficiently, Claude Amar, Véronique Fraser
Cardozo Journal of Conflict Resolution
Over the past twenty years, innovative dispute resolution processes have emerged from practitioners who aimed to tailor them to the parties' process needs. Some of the most widely known processes include med-arb, arb-med, co-mediation with an evaluative and a non-evaluative mediator, baseball arbitration, last offer arbitration, and sealed-arbitration. The list and possible combinations are infinite, when one starts combining processes. However, such spontaneity and adaptivity sometimes result in harmful consequences. In the past, arbitral awards in numerous jurisdictions were refused to be honored on the basis that the process had infringed on fundamental procedural guarantees. For that reason, it is …
Killing Rarity,
2022
New York Law School
Killing Rarity, Shahrokh Falati
Articles & Chapters
On May 22, 2019, Botswana decided after many years to lift its ban on hunting elephants and in February 2020 held its first auctions for the right to hunt elephants. This turnaround change in their law coincides with a rapidly changing legal landscape in the United States related to the practice of trophy hunting of rare, intelligent animals, including elephants. This Article analyzes the fluid legal landscape surrounding this uncommon form of hunting of rare animals and possible ways of using the Administrative Procedures Act and the Federal Advisory Committee Act as a means of challenging the government’s rapidly changing …
China’S Changing Perspective On The Wto: From Aspiration, Assimilation To Alienation,
2022
Singapore Management University
China’S Changing Perspective On The Wto: From Aspiration, Assimilation To Alienation, Henry S. Gao
Research Collection Yong Pung How School Of Law
Since its accession to the WTO twenty years ago, China's image has shifted from a good student aspiring to assimilate itself into the multilateral trading system to one that is increasingly alienated from key WTO principles. How has China's perspective on WTO been evolving? What are the reasons behind China's changing perspective? This paper answers these questions from the Chinese perspective with a comprehensive analysis of the key moments in China's first two decades in the WTO, followed by practical suggestions on how to engage China more constructively in the WTO and beyond.
The Cjeu And The Introduction Of International Dispute Settlement Mechanisms Within The Eu: Is Alternative Dispute Resolution In The Eu In Safe Hands?,
2022
Pepperdine University
The Cjeu And The Introduction Of International Dispute Settlement Mechanisms Within The Eu: Is Alternative Dispute Resolution In The Eu In Safe Hands?, Tasnim Ahmed
Pepperdine Dispute Resolution Law Journal
This article draws upon the jurisprudence of the Court of Justice of the European Union (CJEU) concerning the role of the international dispute settlement mechanisms operating within the EU legal order. The Court has resisted the introduction of such dispute settlement mechanisms, referring to Articles 267 and 344 of the Treaty of the Functioning of the European Union (TFEU) as justifications for its ‘judicial monopoly’. The Achmea case in particular allows the Court to declare these dispute settlement mechanisms contrary to EU law. However, with the Comprehensive Economic Trade Agreement (CETA) Opinion, the Court itself has permitted the CETA Investment …
Standing At Crossroads: The Trajectory Of Iias And Isds And Their Projection In The Post-Pandemic Global Economy,
2022
Pepperdine University
Standing At Crossroads: The Trajectory Of Iias And Isds And Their Projection In The Post-Pandemic Global Economy, Yasharth Misra
Pepperdine Dispute Resolution Law Journal
No abstract provided.
Combatting Global Sex Trafficking: The United Nations As A Powerless Entity Or An Untapped Resource?,
2022
Penn State Dickinson Law
Combatting Global Sex Trafficking: The United Nations As A Powerless Entity Or An Untapped Resource?, Kimberly M. Lennox
Penn State Journal of Law & International Affairs (2012 - Present)
No abstract provided.
Currency Manipulation: The Tale Of Missed Jurisdiction And No Regulation,
2022
Penn State Dickinson Law
Currency Manipulation: The Tale Of Missed Jurisdiction And No Regulation, Thomas J. Crociata
Penn State Journal of Law & International Affairs (2012 - Present)
No abstract provided.
Artificial Intelligence/ Machine Learning-Based Medical Devices: Regulatory And Patentability Challenges,
2022
Penn State Dickinson Law
Artificial Intelligence/ Machine Learning-Based Medical Devices: Regulatory And Patentability Challenges, May Lee
Penn State Journal of Law & International Affairs (2012 - Present)
No abstract provided.
Keep The Local Control, Federalize Teacher Prep: Finland's Model Makes The Case For A Nationalized Teacher Certification Program,
2022
Penn State Dickinson Law
Keep The Local Control, Federalize Teacher Prep: Finland's Model Makes The Case For A Nationalized Teacher Certification Program, Audry E. Thompson
Penn State Journal of Law & International Affairs (2012 - Present)
No abstract provided.
China's Foreign Investment Law: Moving Toward Greater Liberalization?,
2022
Penn State Dickinson Law
China's Foreign Investment Law: Moving Toward Greater Liberalization?, Xianjun Feng, Chuanhui Wang
Penn State Journal of Law & International Affairs (2012 - Present)
No abstract provided.
The International Law And Politics Of The Trump Administration's Iran Policy,
2022
Penn State Dickinson Law
The International Law And Politics Of The Trump Administration's Iran Policy, Nedim Hogic
Penn State Journal of Law & International Affairs (2012 - Present)
Abstract: Donald Trump’s promise to lead an “America first” foreign policy captured the attention of both American and international legal scholars. This paper aims to join that debate by examining the international legal challenges of Trump administration’s policy towards Iran. It does so by examining two main approaches of the administration: the exercise of unilateral sanctions towards Iran and the negotiation strategy deployed by Donald Trump personally. In examining the former, the paper relies on doctrinal legal research. In examining the latter behavioral approach to international law and economics, I use a relatively novel approach borrowing insights from political psychology …
The Post-Pandemic Order: A Blueprint For Balancing Health And Ip Interests In The Age Of Covid Variants,
2022
Penn State Dickinson Law
The Post-Pandemic Order: A Blueprint For Balancing Health And Ip Interests In The Age Of Covid Variants, Arjun Padmanabhan, Tanner J. Wadsworth
Penn State Journal of Law & International Affairs (2012 - Present)
In December 2021, the World Health Assembly (“WHA”) convened to develop a pandemic response treaty for future pandemics. Unfortunately, as presently envisioned, the resulting pandemic response framework will suffer from many of the same inadequacies that prevented existing frameworks from responding effectively to COVID-19. The threat of new pandemics emerging in the future—and new variants developing in the present—call for a more integrated, robust, comprehensive solution.
This Article lays a blueprint for that solution: a global multilateral Council empowered to (1) investigate developing pandemics; (2) incentivize pharmaceutical companies to rapidly-produce vaccines and share them through voluntary licenses or TRIPS compulsory …
