This article examines the impact of UN‐imposed sanctions on the stability of the Eritrean regime, using diaspora behavior as an explanatory variable of crucial importance. It explores the transnational nature of Eritrean society, which is characterized by long-distance nationalism, and...

Soft law plays an important role in the regulation of international tax matters. This paper focuses on the case of the OECD Transfer Pricing Guidelines and analyses the relationship between this non-binding instrument and the formal sources of law. From the perspective of international law, the...