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...

As the major players in globalization, firms often operate in states where human rights may not be respected. Without direct intent, firms may be complicit in human rights violations. In 2008, John Ruggie, the UN Special Representative on business and human rights, developed a framework for...

To what extent should or must a corporation contemplate international human rights law? Following a brief discussion of the increasing influence of transnational corporations and global business transactions, as well as the growth of the international human rights system, this Article uses the...

In a series of reports the United Nations Special Representative on the issue of Human Rights and Transnational Corporations, John Ruggie, has emphasized a tripartite framework regarding business and human rights that includes the state “duty to protect,” the TNC “responsibility to...

The primary question that this research aims to answer is: how effective are the emergent norms and mechanisms to hold MNCs accountable for human rights violations, especially with regard to accountability for violations of economic, social and cultural rights in developing countries? The...

The influence of transnational corporations (TNCs) on the economic and political life of most countries – and on economic and political relations in general – has increased greatly in recent decades. Today, the economic capacities of transnational corporations go far beyond the economic...

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...

Imposing legal liability on corporations for their involvement in human rights violations remains problematic. In the United States, civil liability in such circumstances developed in a series of Alien Tort Statute cases. This evolution came to an abrupt end with the cases of Kiobel v. Royal...