In this article, I analyze the interaction between income tax competition and the multilateral trade regime. I argue that several forms of tax competition such as special tax zones (STZs), export tax incentives, participation exception, profit shifting toleration, and tax havens distort...

Since the SCM agreement was enacted in 1995, the global leadership in the field of STZs has shifted from the OECD to the WTO. The WTO general agreement includes a broad set of policy goals that goes beyond trade relationships, but its legal framework has been systematically narrowed to the task...

Can a WTO Member discriminate against foreign suppliers of services located in jurisdictions that refuse to share information with a government to permit it to determine if its nationals engage in tax evasion? Does it matter if the Member uses standards developed by an international body as the...

Customs-related corruption costs World Customs Organisation (WCO) members at least $2 billion in customs revenue each year. Using recent data only about bribe payers' actual experiences in paying bribes, we show that trade facilitation would only help reduce corruption and improve efficiency -...

The Chinese exchange rate policy is a hotly debated topic. Comments are heard from politicians, economists and lawyers alike, with fingers pointed at the Renminbi (RMB) undervaluation blaming it for job loss in the United States or for causing the credit crisis by creating global imbalances and...

The cause of compliance with international law is a domestic political decision to engage in the behavior that constitutes compliance. This article explains the importance of the interdependence between domestic politics and foreign politics in determining compliance. International legal...

The completion of the Trump Administration's first two years is an appropriate moment to take stock of the United States of America's aggressive international economic policies. The Trump Administration is carrying out a new form of American rejectionism powered by four horsemen of economic...

In 1997, the Lima Declaration against Corruption made the first institutional cry to the World Trade Organization (WTO) to address the issue of corruption in international trade. In fact, international trade bears critical vulnerabilities to corruption, particularly concerning Customs...

The World Trade Organisation Government Procurement Agreement (GPA) has created the most comprehensive plurilateral system for procurement-related trade liberalisation. However, there has been a proliferation of free trade agreements (FTAs) regulating public procurement liberalisation, including...

Remedies in international law present an intriguing challenge: what happens if a sovereign state refuses to comply with its obligations, even after an international adjudicatory body has ruled in its disfavour? The absence of compulsory enforcement arguably means that international law as a...