In popular discourse, tax evasion by wealthy individuals is conflated with tax avoidance by multinational corporations to tell a single story about tax dodging and its negative impact on society. But conflating avoidance and evasion muddies the tax policy waters in important ways by turning...

In the 2013 National Taxpayer Advocate's Report to Congress, two concerns take center stage: the need for greater protection of taxpayer rights, and the increasing pressure on the system created by the U.S. tax regime’s extraterritorial reach. Neither of these issues is new; indeed, the NTA...

Tax scholarship typically presumes the state’s power to tax and therefore rarely concerns itself with analyzing which relationships between a government and a potential taxpayer normatively justify taxation, and which do not. This paper presents the case for undertaking such an analysis as a...

Notorious for its non-participation in the international system of investment protections, Brazil is one of the most popular destinations for foreign direct investment (FDI) around the world. But unlike most countries, including its neighbours in Latin America, Brazil is neither party to any...

In recent years, the negotiation and conclusion of international investment agreements (IIAs) in Latin America has gone hand-in-hand with a rethinking of investment standards and the elaboration of new IIA models. This is evident, among others, in Brazil’s cooperation and facilitation...

This paper uses a survey among students at European universities to explore whether Russia’s invasion of Ukraine has affected attitudes toward European integration. Some respondents completed the survey just before Russia’s assault on February 24, 2022, and some did so just afterwards, thus...

The aim of this paper is to test whether the relationship between globalization and corruption is non-linear as suggested by the literature. The study has been conducted on a sample size of 122 countries between 1990 and 2006 divided into four sub-periods. The findings confirm the hypothesis of...

This text offers a brief evaluation of how dynamism of China- Uzbekistan bilateral relationship may be transformed to synergy necessary for the success of the BRI initiative. This will be done through three parts. First part briefly underlines overlap between New Strategy of Development of...

There is little doubt that res iudicata is a general principle of law. But its application in investment treaty arbitration remains varied. A recent fracture in the case law of investment tribunals concerns the apparent dilemma of the res iudicata effect, if any, of interlocutory, i.e....

The current health crisis affects countries around the world in different ways and its economic and social consequences are considerable. One of the policy recommendations of international organizations and civil societies emphasize anti-corruption measures as part of the response to combat the...