Abstract: This paper develops a conceptual framework for the analysis of hard and soft law that is drawn in part from recent work in the field of international relations. We examine the literature on the role of soft law, noting that scholars have approached this phenomenon in very different...

Abstract: The fundamental freedoms of the EC Treaty prohibit tax discrimination—harsher tax treatment of cross-border economic activities than purely internal activities. Critics of the ECJ argue that the Court’s broad interpretation of the EC freedoms causes it to find tax discrimination...

Abstract: It is clear that Article 1102 of NAFTA was not intended to prohibit all kinds of differential treatment between foreign and domestic investors. Therefore, what kind of discrimination does Article 1102 outlaw? Many would confidently answer: discrimination aimed at protectionism....