The United Nations Children's Fund (UNICEF) has long been controlled by the United States. I show that countries that are politically closely aligned with the United States receive more foreign aid from UNICEF. In addition, UNICEF provides more aid to U.S.-friendly governments in recipient...

This paper focuses on the main venue for investor-state dispute settlement: the World Bank Group's International Centre for Settlement of Investment Disputes (ICSID), beginning with a brief history of ICSID, from its birth fifty years ago to the present moment. The paper provides a detailed case...

Since the turn of the current century, leading transnational organizations and academic scholarship have identified tax competition among countries as one of the scourges of the international tax regime. Both the EU and the OECD have warned that tax competition erodes the tax bases of Member...

German Abstract: Die Notwendigkeit einer besseren Koordinierung der Entwicklungszusammenarbeit (EZ) der Europäischen Union (EU) wird von den meisten Akteuren aus Wissenschaft und Praxis nicht in Frage gestellt. Sie ergibt sich aus der Frag­mentierung und Proliferation der öffentlichen EZ, die...

China's infrastructure-based Belt and Road Initiative (BRI) is challenging the US-led Western International Economic Governance Order (hereafter the Western order) that has been in place since the end of World War II, reflecting a global shift in power and influence from the United States to...

Trade can and should play an important role in making progress to achieve the Sustainable Development Goals. This includes trade and investment in services, as realizing many of the goals is conditional on improved performance of services sectors in developing countries. The global environment...

Purpose: The mechanism of dual attestation system is to enhance audit quality through bonding legal liability of two signing partners. However, an intense debate regarding the retention or abolition of dual attestation system was discussed in recent years, because the amended Accountant Act have...

Purpose: The goal of this study is to investigate the empirical effect between competitiveness and FDI inflow in ASEAN member countries over the period 2007-2017. Design/methodology/approach: The effect of competitiveness and foreign direct investment (FDI) was investigated by using Pearson...

This Study contains the final version of the document elaborated by the IBFD Task Force on the Digital Economy as a submission to the European Commission in the framework of its 2021 Public Consultation on the possible introduction of an EU digital levy. Based on a reconstruction of the...

In their introductory essay to the 2021 Chicago Journal of International Law Symposium, Daniel Abebe, Adam Chilton, and Tom Ginsburg offer an account of “the rise of the social science approach to international law, explain the basics of the method, and advocate for its continued adoption.”...