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The article accounts for three baselines that marked the thinking in the field of business and human rights: the first legalization baseline drawn by international human rights lawyers engaged in the UN Draft Norms effort of early 2000s, the second baseline exposing the polycentrism and...
Persistent link: https://www.econbiz.de/10012962655
The paper looks at resolutions and operational activities of the UN as parts of processes of institutionalisation of nascent norms of CIL. It argues that institutionalisation clarifies the scope of the norm and of its application; and improves mechanisms of persuasion and compliance with the...
Persistent link: https://www.econbiz.de/10012952678
The infringement of human rights by subsidiaries of multinational enterprises has become a thoroughly discussed topic. It is obvious that potential corporate liability under any regime gives incentives to group companies for structuring themselves in a way that, if ever agents who do not respect...
Persistent link: https://www.econbiz.de/10013020055
In order to provide access to remedy for victims of human rights impacts and encourage parent companies to prevent future impacts by their foreign subsidiaries, there is a need for national courts to apply tort law duty of care obligations to parent companies. This paper argues that parent...
Persistent link: https://www.econbiz.de/10014135635
This study investigates the implications of cross-country differences in banking regulation and supervision for the … subsidiaries in countries with weaker regulation and supervision and that such location decisions are associated with elevated BHC …
Persistent link: https://www.econbiz.de/10011623274
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flexibility to manage foreign affiliate distributions. Under Regulation 5901(2)(b), taxpayers may elect to treat foreign affiliate …
Persistent link: https://www.econbiz.de/10014161386