Purpose: This paper aims to discuss the tax-related illicit financial flows from a human rights perspective. It argues that curbing illicit financial flows, and specifically tax abuse, is essential not only for realizing human rights but also for achieving the sustainable development goals. It...

Spanish Abstract: El derecho internacional condiciona de modo creciente el funcionamiento de los países, al tiempo que presenta problemas de fragmentación que exponen a las autoridades nacionales a señales contradictorias, sobre todo cuando sus diversos subsistemas persiguen objetivos...

This special issue is a cooperation of the Yale Journal of International Law and the United Nations Conference on Trade and Development (UNCTAD). It emerged from UNCTAD's work on sovereign debt workouts, specifically from its Working Group on a Sovereign Debt Workout Mechanism (2013 to 2015)....

The paper sets out the legal foundations of an incremental approach to sovereign debt restructuring. As the political momentum that would be necessary to adopt an international treaty governing sovereign debt workouts is currently lacking, the incremental approach explores the possibility of...

This article presents a series of reflections on the links between the economy and human rights in times of Covid-19. It argues that the economy and human rights are not incompatible and criticises “the economy first” approach that some governments are promoting, as it leads to the worst of...