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Globalisation has reorganised the social and economic aspects of the present society through the integration of national economies due to technological innovation, freer trade and legal harmonisation. The process of economic globalisation has expanded the corporate power to almost every part of...
Persistent link: https://www.econbiz.de/10013139770
Today's most pressing constitutional question is posed by a global economic system whose expansive tendencies seem no longer controllable. The current financial/debt crisis has triggered diverse reactions in the political arena ranging from the reformist ordo‐liberal approach followed by...
Persistent link: https://www.econbiz.de/10013097626
This is one of the first large-scale studies to examine the voluntary disclosure practices of foreign firms cross-listed in the United States. We proxy for voluntary disclosure using three attributes of firms' management earnings guidance: (1) the likelihood of issuance; (2) the frequency of...
Persistent link: https://www.econbiz.de/10013087149
This paper explores when extraterritorial application of national laws is an appropriate solution to global problems. As a case study, the paper analyzes enforcement of national anti-bribery legislation based on the Anti-Bribery Convention of the Organization for Economic Cooperation and...
Persistent link: https://www.econbiz.de/10012961318
This article is the first that discusses how national enforcement authorities have been using bundling, meaning tying or rolling up a number of things together, to settle with corporations over multiple bribery allegations. These settlements rely on some allegedly illegal acts that defendants...
Persistent link: https://www.econbiz.de/10012922541
Multinational tax avoidance is a major economic issue that has generated significant political traction in recent years. Multinational corporations have been eroding the tax bases of states by shifting profits around the globe. The OECD has recently finalised a co-ordinated response to this so...
Persistent link: https://www.econbiz.de/10012922735
Do corporations have human rights? This article addresses a to date rather understudied issue of the corporations and human rights debate: whether and to what extent corporations can be bearers of human rights, with a focus on the ECHR and ECtHR jurisprudence. In a nutshell, it argues that what...
Persistent link: https://www.econbiz.de/10013214950
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...
Persistent link: https://www.econbiz.de/10014202843
Much has been written on jurisdictional problems arising out of the transnationality of the internet in various legal fields. This article approaches this jurisprudence from an angle that emphasises the underlying substance of the concerns - by joining it with the quite separate discourse on...
Persistent link: https://www.econbiz.de/10014138264
The United States faces an immediate and continuous threat of terrorist attack using weapons of mass destruction, including nuclear weapons. The intelligence function and national security law, including international law -- or more accurately transnational law -- are central to addressing this...
Persistent link: https://www.econbiz.de/10014138563