The existence of different tax regimes and corporate rates of income tax between countries has given rise to international tax arbitrage and transfer pricing schemes. The objective of these schemes has been to minimize income tax expense and tax liabilities of multinational enterprises (MNEs)....

If we want to narrow the North-South divide that threatens our world, some limits on tax competition are inevitable. The world faces a crucial choice in the 2020s. We can either continue retreating from globalization in favor of xenophobic nationalism, tariffs, immigration restrictions, and...

The responsibilities of Transnational Corporations (TNCs) in the area of human rights have been on the international agenda for sometime now and have gain more momentum in the last two decades. In the past, several attempts were made under the auspices of the United Nations to devise a framework...

This essay examines the challenges posed by attempts to transplant foreign legal norms, in the form of human rights standards, into a context that seems far from conducive to them. It reviews a major study showing that the Japanese courts consistently reject international human rights-based...

This book, through various differently oriented chapters, tries to give an insight on how the European Union and its multilevel model of governance must try to strike a balance between diverging interests and priorities. In particular, the EU and the European states (including the CoE's Members)...

Human rights violations are perpetrated by corporate actors with troubling frequency. In most cases, plaintiffs do not have access to remedy. For 30 years, the United States has been a beacon of hope, its courts adjudicating human rights claims against corporate defendants under the Alien Tort...

This past summer, the Working Group on the Issue of Human Rights and Transnational Corporations and other Business Enterprises delivered its 2016 Report to the U.N. Human Rights Council. The focus of that report was the relationship of states and state owned enterprises to the state duty to...

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...

The absence of articulations of public goods (beyond investment protection) in most international investment treaties has led to calls for these treaties to be interpreted by reference to other areas of international law, such as international human rights law. Relying upon Article 31(3)(c) of...

The adoption of the U.N. Guiding Principles on Business and Human Rights represents a watershed moment in the business and human rights movement. Nevertheless, despite its achievements, the work to align business and human rights issues remains.One approach to furthering the work in this area...