The 135 member countries in the OECD/G20 Inclusive Framework on BEPS are considering the adoption of a global minimum corporate income tax for taxing multinationals as part of the Pillar Two (GloBE) proposals for taxing the digital economy. This article provides a detailed analysis of the global...

The 135 member countries in the OECD/G20 Inclusive Framework on BEPS are considering the adoption of a global minimum corporate income tax for taxing multinationals as part of the Pillar Two (GloBE) proposals for taxing the digital economy. This article provides a detailed analysis of the global...

The Japanese Antimonopoly Act (AMA, 1947) does not state how far its provisions reach internationally, and the Japan Fair Trade Commission (JFTC) has been very cautious about applying the AMA to actions taken abroad. Instead, there is a special provision, Article 6, that prohibits enterprises...

The rise of transnational armed conflicts (conflicts between states and non-state actors) has raised complicated questions about the scope of such conflicts and the law applicable to them. When does human rights law exclusively govern a situation and at what point does IHL also apply? One...

The ‘business and human rights’ (BHR) field emerged amidst concerns during the last thirty years over the adequacy of national legal systems and institutions in addressing transnational human rights impacts of global market integration. BHR relies on transnational governance networks and...

This paper presents best practices of global companies on how they monitor, measure, respond and manage risks arising from global and European environmental regulations. This paper will begin with a review of the development and trends of international and European environmental regulations that...

This paper explores the theory of transnational law. It is proposed that transnational civil regimes transcend the public-private distinction both in the substantive (private vs public law) and the procedural (public vs private regulators) dimensions. A toolbox of twelve generic governance...