In the aftermath of the Brexit, the EU is swinging between a vision of enhanced integration, specified by the Five Presidents Report, and a decision by the people of one of its leading member states – the UK – to withdraw this alliance, that may be interpreted as a non-confidence vote in the...

This chapter will analyze arguments that the World Trade Organization (WTO) suffers from a 'democratic deficit', which casts doubt on the legitimacy and desirability of its rules and policies. First this chapter outlines teh two strands of this accusation of 'democratic deficit'. That is: 1....

Since the EU passed the PSD II, countries across the world have or are contemplating a new framework to govern data sharing among different players in financial markets—a trend called ‘Open Banking’ that requires or encourages banks to share consumer-permissioned banking data with third...

At the end of 2018, the European Parliament and Council adopted Directive (EU) 2019/1, often referred to as the 'ECN+ Directive', which, among other things, contains provisions ensuring the independence of the competition authorities of the EU Member States (national competition authorities or...

The objective of this paper is to identify current problems and propose legal and regulatory reforms to Colombia's securitisation framework that would enhance efficiency, mitigate risks and allow the development of innovative types of securitisations. To reach that, an analysis of the...

Recently, in CIBC World Markets Inc. v. R. (“CIBC case”), the Chief Justice of the Tax Court of Canada (“TCC”) was faced with an issue that was novel to Canada's consumption tax jurisprudence. Can a GST registrant retrospectively change its method for allocating input taxes between its...

This paper outlines and examines the taxation implications (primarily income tax) for residents of the United Kingdom (UK) and Australia also citizens and permanent residents of the United States (US) who are employed overseas. In addition to identifying specific taxation implications for...