This article is a commentary on the decision of the Court of Justice of the European Union on the Vodafone case, C-74/78 on progressive turnover taxes.In our view, the Court’s decision provides clarifications for ascertaining the compatibility of domestic turnover taxes with the fundamental...

Research background: The disappointing economic results of the global economic crises, which brought macroeconomic instability, increasing inequality, are often understood as results of globalization. In this article, besides the positive effects, the many unavoidable negative impacts of...

This study is focused on the tax measures that have been enacted in Portugal, following the health and economic crisis created by the SARS-CoV-2/COVID-19 pandemic.First, it aims at comprehensively characterizing the measures enacted, structuring them by thematic clusters, enabling the reader to...

This paper explores the kinds of demands governments in Least Developed Countries (LDCs) could and should be formulating and submitting in the context of the e-commerce negotiations at the World Trade Organisation (WTO) as well as any current or proposed Free Trade Agreements (FTAs) they are...

Domestic laws on the African continent have been considered inadequate to attract the investment needed for development and economic growth. A crucial catalyst in attracting investment on the continent is law reform. The formulation of legislation has twofold effects: firstly, it is perceived to...

Due to economic, financial and administrative constraints, least-developed countries (LDCs) have not managed to make significant progress in the implementation of the Agreement on Trade-related Aspects of Intellectual Property Rights (TRIPS). In the latest TRIPS Council meeting of 11-12 June...

Proposals for incorporating information on the quality of human, social, and environmental conditions in more authentic and comprehensive versions of the Gross National Product (GNP) or Gross Domestic Product (GDP) date back to the foundations of econometrics.Typically treated as external to...

International organizations often outsource the enforcement of international law to their member states. The International Labor Organization (ILO), for instance, has neither its own adjudicative body nor an internal system of sanctions. Instead, the ILO’s maritime rules authorize states to...

The Association of Southeast Asian Nations (ASEAN) has been transformed from a periodic meeting of ministers to become the most important regional organisation in Asia's history. An important tension in this transformation is the question of whether the ‘ASEAN way' — defined by consultation...

Hoekman and Javorcik focus on policies facilitating firm adjustment to globalization. They briefly review the effects of trade and investment liberalization on firms, focusing on within-industry effects. They postulate that governments' role in supporting the process is to (1) ensure that firms...