Shifting Design Paradigms : Why Tomorrow's International Economic Law May Look More Like the Tax Regime than the WTO
Rampant unilateralism, insistence on national sovereignty, a wariness of multilateral institutions and third-party adjudication — for international trade lawyers, this is the stuff of nightmares. For international tax lawyers, these are the normal operating parameters of the international tax regime. In fact, the same forces that are currently unraveling the World Trade Organization (WTO) are simultaneously enabling pragmatic and creative reforms of international tax law. Ruth Mason's account of the Transformation of International Tax invites us to draw broader lessons on how international economic law could adapt to survive and even thrive in a political environment increasingly hostile towards WTO-style multilateral-ism