While only several decades ago, the idea of corporate social responsibility was not trivial, it seems that most scholars today understand that corporations owe special commitments to their stakeholders which go beyond common regulatory and conventional requirements in promoting the community in...

The business corporation, a central pillar of modern capitalism, is deemed to have a set of defining features that are universal across different jurisdictions and ever more widely available. However, a close examination of legal developments in Brazil, one of the world's largest economies,...

Multinationals' corporate codes react to both new perils in the working environment and the disappearance of traditional actors due to the globalisation process: the worldwide interlinking of markets, capital, and production facilitate a slackening of working conditions in developing countries...

The eminent case of Aguinda v. Chevron Corporation, currently in its twentieth year of litigation, represents a growing phenomenon in international commercial litigation between multinational corporations and victims of human rights abuse from developing nations. In 2011 Aguinda awarded...

In Kiobel v. Royal Dutch Petroleum Dutch and British private corporations were accused of having aided and abetted in the violation of the human rights of individuals in Nigeria. A lawsuit, however, was brought in the United States, relying on the Alien Tort Statute – part of a Judiciary Act...

International human rights law is generally thought to apply directly to states, not to corporations since the latter is not a subject of international law. Some domestic courts are, however, enforcing these norms against corporations in domestic settings. Canadian courts have, for instance,...

This paper investigates the consequences of a series of alternative international tax designs on the strategy of a multinational enterprise regarding the cross border distribution of its investment and the choice of its financing behavior. We start with a world where no international tax rules...