A review of the scope, legality and enforceability This article aims to provide the reader with a critical analysis of the scope, legality and enforceability of The Right to Development the (RTD), more precisely of “the right to a process of development in which all rights and fundamental...

The exchange of tax information has received ample attention recently, due to a number of recent headlines on aggressive tax planning and tax evasion. Whilst both participating tax authorities will gain when foreign investments (FDI) are bilateral, we demonstrate that FDI receiving nations will...