This article discusses the issue of profit shifting and "aggressive" tax planning by multinational firms. The article makes two contributions. First, it provides some background information to the debate by giving a brief overview of existing empirical studies on profit shifting and by...

Significant numbers of multinational corporations ("MNCs") from the European Union ("EU") operate in the African, Caribbean and Pacific ("ACP") countries. The ACP countries are attractive operational bases because of the enormous availability of raw materials, low cost of labour, and favourable...

This article analyses the Tripartite Declaration of Principles Concerning Multinational Enterprises and Social Policy of the International Labour Organization. It argues that given the current lack of a legally binding international document on human rights obligations of corporations, the focus...

Over the last few decades, advances in transportation and production technology, in conjunction with economic globalization and the emergence of multinational corporations, have consolidated fragmented production processes into long and complex supply chains across jurisdictions. While there are...

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...

Global economy has been the driving force behind socio-economic development in all parts of the world. Yet in certain segments, it can negatively affect the dignity of ordinary workers, particularly in developing countries. Global business production nowadays functions through various levels of...

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 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...

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...