The multilateral trading system that emerged in the post-World War II period was mainly a creation by and for developed countries to address protectionist measures adopted in the 1930s. The events that marked the interwar period were characterised by both economic and political challenges that...

States are on the verge of a new form of global competition. Some have taken unilateral measures to tax multinational profits that they would typically not be able to tax, at least not according to conventional international tax concepts and rules. Others have threatened to retaliate with...

Sustainability has attracted increasing attention from business scholars as corporations have started to take more responsibility for their environmental, social, and development impacts. In this review, we focus on the latest sustainability-related research published in the international...

The OECD Programme of Work on the tax challenges arising from the digitalization of the economy comprises a so-called GloBE (Global Base Erosion) or Pillar Two proposal, consisting of a series of measures aimed at establishing a floor to tax competition by achieving minimum taxation of the...

Economic growth across the globe increasingly depends on knowledge-based industries. As a consequence Intellectual Property Rights, or IPRs, are becoming increasingly integral to trade agreements. With the stagnation of the Doha Round the prospect of new global standards, to augment those...

This paper introduces a new dataset that codes the content of 519 tax treaties signed by low- and lower-middle-income countries in Africa and Asia. Often called Double Taxation Agreements, bilateral tax treaties divide up the right to tax cross-border economic activity between their two...

The contemporary human rights debate is mostly concerned with the protection of people affected by change that is beyond their control. But what about those who make use of their basic economic rights to facilitate economic and social change? Do these agents of change need protection and, if so,...

This paper proposes a novel use of tax policy to address one of the most pressing issues arising from economic globalization and international migration, that of “brain drain” – in particular, the migration of certain skilled and highly trained or educated professionals from less and least...

In this paper, we expand the analysis of intellectual property rights (IPRs) in free trade agreements (FTAs) undertaken by Puutio (2013). Our research is based on the AsiaPacific Trade and Investment Agreements Database (APTIAD) upon which we have built a parallel database that documents trends...

Multinational Enterprises (MNEs) can play an important role in the implementation of the Sustainable Development Goals (SDGs). This article examines ‘what we know’ about their participation in implementing the SDGs and their impact, both positive and negative, on People, Planet, Prosperity...