Why do countries follow the rules they do for international taxation? Tax scholarship is increasingly using terms like hard law and soft law to explain the degree of global adherence to various tax practices. In this brief essay, I make the case that terms we use are important because they...

This chapter contributes to comparative regionalism studies by exploring the Belt and Road Initiative (BR) as an emerging regionalism project. We start by stating a need for broad conceptual frameworks to study the BR dynamics and consider the “world of regions” framework as such an...

This chapter aims to contribute to development of a conceptual framework for the One Belt, One Road (OBOR) initiative, relying on studies of comparative regionalism. First, the chapter identifies the risk of domination of the geopolitical approach over OBOR thinking and describes the need to...

This project transforms international financial statistics into a form useful for global political analysis. The authors first theorise four distinct faces of a sovereign state's monetary and financial power resources: its international Creditor, Network, Currency, and Governance Capabilities....

The extent of the information subjected to automatic exchange under the scope of cross border tax administrative cooperation is increasing day by day. Nowadays, financial accounts, non-financial categories (such as changes of domicile, immovable property acquisitions and transfers, value added...

During the course of the last 100 years, the wealthiest and most powerful nations on the planet have systematically gathered around in small groups of experts, scientific committees and working parties, under the auspices of the League of Nations and the OECD, to decide on the appropriate tax...

Over the years, the substantive content of international investment agreements (IIAs) has shifted to reflect political change and to respond to lessons learnt in investor-state dispute settlement (ISDS). With a focus on eight IIAs, selected with a view to geographical representativeness, this...

The last 30 years in the history of international investment law witnessed the emergence of investor-state dispute settlement (ISDS) as the definitive method for the resolution of investment disputes, and the expanding role of the investor in the same. Investment dispute settlement has become...

International investment law is undergoing a time of reflection, review and revision. Increasing dissatisfaction with the functioning of the current system that governs the protection of international investment and the wish to ensure that investment is channelled towards sustainable development...