FAIR TAXATION UNDER THE GLOBAL ANTI-BASE EROSION RULES?

In 2021 the OECD launched the Global Minimum Company Tax to implement the Action 1 of the BEPS Project. This instrument has seen as a good mechanism to prevent company avoiding taxes at the global level and to stop existence of the harmful tax regimes worldwide, as well as a good mechanism to achieve fair taxation in the era of global digitalization. However, the broke-out of the COVID-19 pandemic and, consequently, the close of the national borders, then armed conflict between Russia and Ukraine, boost financial crisis and the crises in almost all social and industrial spheres at the global level. Such unwilling trend, between all, has influenced behavior of the companies and the initial optimism of the OECD and other international organizations that the global minimum company tax, at the very end, would end existence of the harmful tax regimes, tax avoidance and unfair taxation, dropped significantly. Therefore, at the very end of the 2022 and the beginning of the 2023, the OECD launched consultation document on tax certainty in the application of the Pillar Two of the global minimum tax known as a GloBE (Global Anti-Base Erosion) Model Rules. This paper deals with mentioned issue and actual problems that the application of the GLoBE rules is faced with.

"To honour cleanness and shame filth”: medical facemasks as the narrative of nationalism and modernity in China

As the Covid-19 pandemic has swept across the world, the wearing of medical facemasks has become a hot topic on social media. In China, the relevant discourses are entangled with codes of medical science, national self-esteem and appropriated modernity. These discourses can be dated back to the narrative established by Dr Wu Lien-teh, the great fighter in the Manchurian plagues of 1910–1911 and 1920–1921. This paper reveals that Wu and his colleagues used different strategies when displaying to the Western world their achievements in the anti-plague battle and when proving the effectiveness of the Western medical and hygienic system to Chinese people. Wu and his colleagues used metonymies, analogues and metaphors on or related to medical facemasks to illustrate the possibility of building a modernised nation with sovereignty. Because the construction of a sanitary system in China has always been labelled as a patriotic movement (Rogaski, Ruth. 2004. Hygienic Modernity: Meanings of Health and Disease in Treaty-Port China. Berkeley: University of California Press, 285–298), the wearing of medical facemasks has constituted an important part of the narrative of nationalism and hygienic modernity. This discourse continues to play a significant role in today's campaign against the coronavirus.

The Right to Property Taking Economic, Social, and Cultural Rights Seriously

The right to property is part of International Human Rights Law (IHRL). However, the right is conspicuously missing from some fundamental treaties, and there are important inconsistencies in its interpretation by regional and global human rights bodies. In light of the indeterminacy and polysemy of IHRL in relation to property, this paper articulates a proposal to rethink this right taking Economic, Social, and Cultural Rights (ESCR) seriously. The proposal contains four propositions. Firstly, property is a human right. Secondly, it includes private property as one of its forms, but this is not the only one. Thirdly, property has a social function. And fourthly, as a matter of proportionality, fulfilling ESCR is one of the most important objectives that may justify the limitation of private property.

Lives More Recognizable Than Individual: Indigenous Communities in the Face of Pandemics

In light of these actions, the pandemic could be perceived as having bolstered the autonomy and jurisdiction of Indigenous governments relative to local municipalities, provinces, and the federal government. [...]these assertions should not be mistaken as a signal that the structures of Indigenous political subordination relative to state power have been, or stand to be, transformed in any significant way. With all eyes attuned to the need for "economic recovery," Indigenous people have predictably been invited to play a role in mainstream postpandemic economic recovery strategies. Any semblance of intergovernmental cooperation between Indigenous and Canadian governments, then, has once again been tethered to Indigenous participation in capitalist economies, which presumes an association between economic development and the transformation of Indigenous political subordination and excludes Indigenous people whose interests do not align with these ideals.

International cooperation, production side emissions and environmental sustainability

PurposeRising greenhouse gases have contributed to global warming above the pre-industrial levels with detrimental effects on world climatic patterns. Extreme weather has inflicted drastic impacts, including loss of lives and livelihoods and economic disruption. However, collective international cooperation in adopting greenhouse gas emission mitigating measures can translate into long-run beneficial effects of improving environmental quality. This study examines if international environmental cooperation among the world's top ten polluters can reduce production side emissions.Design/methodology/approachThe panel estimation procedure was applied to data from ten top polluting countries from 2000 to 2019.FindingsThe results revealed a statistically significant inverse association between a nation's commitments to international environmental treaties and carbon dioxide emissions. Other than confirming the environmental Kuznets curve effect, industrial intensification, international trade and law rule are other strong correlations of carbon dioxide emissions.Research limitations/implicationsThe main policy implication is the urgency for the leaders of the world's top ten polluters to actively cooperate in developing and implementing new production-side carbon emission measures as well as the implementation and enforcement of existing international treaties to minimize further environmental damage and let the countries in the lower ranks of carbon emissions to enjoy the long-run benefits of the decarbonized world.Originality/valueThis study makes a new contribution to the environmental research literature by unfolding how collective global cooperation on environmental challenges can help reduce environmental damage in a coherent analytical framework.Peer reviewThe peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-09-2022-0598

THE COVID-19 PANDEMIC: INVOKING THE FAMINE AND PESTILENCE CLAUSE TO BE PAIRED WITH THE MEDICINE CHEST CLAUSE FROM THE NUMBERED TREATIES

La pandemie de la COVID-19 nécessite des strategies directement en lien avec les Traites pour repondré å la situation unique des communautés des Premieres Nations du Canada à ľintérieur des territoires vises par ces Traites. Une approche fondée sur eux est primorbdiale afin de reconnaítre et d'appliquer certaines dispositions qu'ils contiennent. Ces dispositions induent celle relative à la disette et á la peste et celle relative a la trousse de soins, toutes deux acceptées dans ľaccord ayant menė ā la signature du Traite no 6 en 1876. Dans la disposition relative à la disette et à la peste, la Couronne a accepte de porter assistance aux peuples autochtones en cas de catastrophes, telles que les attaques de criquets, les tempetes, la famine et la maladie. La disposition de la trousse de soins donne les moyens de fournir de ľ aide medicale lors de ces situations de crise, aliant de pair avec la disposition de la disette et de la peste. Le Gouvernement du Canada a done urre obligation legale d'invoquer immédiatement ces dispositions ensemble comme stratégie de réponse à la propagation de la pandemie de la COVID-19.

International Criminal Cooperation in the Shadow of the Coronavirus Pandemic 1

European cooperation in criminal matters is a priority in all EU Member States, whether in the detection, investigation or judicial fields. In recent years, I have been carrying out research in the field of organised crime, during which I have realised that in investigations involving two or more Member States, it is almost impossible to achieve the desired objective without criminal cooperation. Then, in the spring of2020, investigative authorities had to deal with a variable such as the coronavirus pandemic, one of the consequences of which was that personal contact was minimised. However, one of the most important factors for successful and effective police cooperation are personal contacts, which can be achieved through training, meetings or even personal exchanges of views during the course of a criminal case. However, the activity of organised crime groups is ongoing, although it is fair to say that they favour cyberspace, but they have not given much thought to overcoming the obstacles that arose during the coronavirus pandemic. They have emerged in e-commerce, online marketplaces, but at the same time, they have expanded their existing network of recruiters and started to think globally. Their distribution activities and logistics have also changed. Typically, the online space can be observed for criminal activities such as drug trafficking, arms trafficking or fraud. The pandemic has also reduced the effectiveness of international cooperation on crime. In the research for this study, I am looking for answers to the question: what tools and methods of cooperation were available to the investigating authorities in the period before the pandemic and could they be further expanded? I will then contrast this period with the escalated situation during the pandemic. My research questions will include how and to what extent the coronavirus pandemic affected international criminal cooperation, in particular the use of Joint Investigation Teams. I also shed light on the question: what are the opportunities and obstacles to the use of available tools for criminal cooperation in the case of crimes committed in the online space? The threat is growing, it has more and more international aspects, so I think there is a need for deeper cooperation, not only between law enforcement agencies, but also involving the private sector and civil society. It is important to make the citizens of all countries aware of the threats they face.

The Taxation of 'Digital Nomads' and the '3 W's': Between Tax Challenges and Heavenly Beaches

Work mobility is not something new, but it certainly received an important boost with the COVID-19 pandemic as many people began working remotely which reflected on their lifestyle. In this context, the objective of the present study is to analyse the challenges imposed by what is known as 'digital nomads' from the exclusive perspective of individual taxation. The first part aims to understand the first 'W', i.e., who the 'digital nomads' are and the factors that favour the choice for this type of work. Subsequently, it examines the impacts caused by the 'digital nomadism' in determining the tax residence (second 'W' – where) and presents the measures, albeit incipient and indistinguishable, adopted by some countries in relation to this phenomenon. The third section delves into the taxation of income obtained by 'digital nomads' through either an employment relationship or the provision of services (third 'W' – what). Based on the analysis of examples and the presentation of some alternatives, this study seeks to demonstrate the need to adapt the tax residence rules at both of the levels of domestic law and double tax treaties (tiebreaker rules). The rules on the taxation of income from employment and the provision of independent services also demand modifications that detach them from the strict need for a physical presence.

An Inquiry into State Agreement and Practice on the International Law Status of the Human Right to Medicines

Global disparities in access to COVID-19 vaccines have brought back into focus questions about whether the right to medicines has assumed any level of binding legality within international law. In this paper, we attempt to answer this question by considering if there is evidence of subsequent state agreement and practice to read the right to medicines into the rights to health and science protected in the International Covenant on Economic, Social and Cultural Rights. We adopt the interpretive framework in the Vienna Convention on the Law of Treaties and the International Law Commission's 2018 report to analyze the work of the United Nations Committee on Economic, Social, and Cultural Rights relevant to medicines, and its relationship to the content and voting in successive resolutions of the United Nations General Assembly. We find that these resolutions provide some evidence of state agreement that the rights to health and science, as enshrined in the International Covenant on Economic, Social and Cultural Rights, include access to affordable medicines. Yet the legal implications of this right remain highly contested, particularly when it comes to trade-related intellectual property rights. The negotiation of a pandemic treaty offers possibilities for codifying this right beyond these discursive instances, while political opposition remains likely to continue to undercut this emerging legal norm.

China's Belt and Road: Where to Now?

In a recent address, Chinese President Xi Jinping proposed a huge expansion of the BRI, sustained through dialogue, openness, and innovation among BRI participants.2 In place of confrontation, he envisaged cooperation, social and economic development, and bolstered intercultural exchanges.3 China's revitalized BRI would unshackle the transborder movement of capital, enhance infrastructure relationships, and enrich the productivity of BRI traffic globally.4 President Xi pronounced that wellfinanced and supported initiatives "along that path" would protect vital interests both domestically and globally.5 China's present dilemma is in ensuring that it expands its stature as the largest destination for foreign inbound investment (FDI) to offset the risk of losing access to foreign markets. Some developing states are avoiding the road because of fear of incurring debt loads.17 Others that are already on the road are limiting funding for roadwork to avoid increasing debts.18 Chinese banks are imposing higher interest rates on loans and providing shorter periods to repay them.19 The Group of Seven wealthiest Western states are constructing competitor roads and alternative sources of funding and terms of payment, highlighted by the EU's recently announced Global Gateway.20 American banks are competing strategically to counter the resourcing provided by the Asian Infrastructure Development Bank to fund BRI infrastructure development.21 Stern detractors depict China as constructing a controlled highway along which it restricts access, participation, and the right and manner of exit. In their portrayal, China's BRI operates as a directed highway along which it dictates travel according to laws of the road of its ordination and autocratic application.22 Far from eliciting cooperation from participating states and foreign investors, China's BRI plan, according to them, is to erode consent over the direction, length, and safety of the highway.23 At their most generous, critics envisage that China will reformulate Western liberal treaties of trade and investment into instruments of its self-empowerment that are formally attired in legal apparel.24 These criticisms compound already challenging economic and political roadblocks to BRI construction. The direction, pace, and scale of the BRI will be contingent on how China, in deliberation with its partner states, redresses functional and legal blockages on that road.32 China will be scrutinized on how well it can sustain its BRI as the global trailblazer that nurtures productivity along an infrastructure pathway that traverses target states with often distinct but also shifting needs.33 China will also be scrutinized on how well it can manage fluctuating costs and unexpected roadblocks along its BRI, resist fervent BRI competition from the West, and dissuade state partners from withdrawing.

Japan in 2022: Abe's Death, the Declining Economy, and a New Security Strategy

Japan's domestic politics in 2022, though immensely shocked by Abe's assassination, continued as usual without major changes from 2021. The LDP–Komeito coalition prevails, and opposition coalitions failed to prevent it from dominating. Although the Japanese economy is recovering from COVID-19 with increasing consumption, the recovery rate is slower than expected. The Japanese economy suffered both internally and externally in 2022. While adhering to the principle of exclusive self-defense under the US–Japan Security Treaty, the Kishida government is trying to improve deterrence with a new security strategy focusing on strengthening its counterstrike capability.

Systemic Changes in the Politicization of the International Trade Relations and the Decline of the Multilateral Trading System

This Article contributes to the discussion about the development of international trade regulation of state interventionism by situating the tensions that exist about the future design of subsidies and state enterprises treaty regulation in the broader context of current systemic challenges to the multilateral trading system. While recent studies have explored the issues of subsidies and state-owned enterprises (SOEs) as one of the most significant in impact among the contemporary challenges to the WTO, there is certainly scope to discuss further such a problem from the broader point of view of the crisis of the multilateral trading system, its systemic challenges and the concomitant increasing politicization of international trade relations. To this end, this Article analyzes the interactions between the lasting decline of the WTO, growing political interferences with international trade flows and the prospects of reforming multilateral trade rules to address its systemic challenges and manage/mitigate newly central problems of the 21st century such as the Covid-19 Pandemic, climate change and the greening of economic production and international trade. The Article argues that existing WTO rules are not adequate to address these challenges and problems. It concludes that, like in the GATT era, it is only the spirit of pragmatism that may provide chances to find alternatives to growing frustration with negotiating inaction and, hence, to reform the system. However, the question remains whether it is possible to find an approach to imagine, remodel and craft multilateral rules that are sensitive to different economic, political, and social choices and able to rebalance the position of all members, large and small, rich and poor.

International human rights law and the intangible face of ageism

PurposeThe purpose of this paper is to show the potential of international human rights law to raise awareness of the international community about ageism and its three aspects – old age discrimination, stereotyping and prejudices against older persons. The author evaluates the ability of international human rights law to encourage states to take action against these phenomena and looks for new solutions. The author also intends to examine if there are international law instruments compelling states to reject stereotypes and prejudices on older persons if there is no treaty devoted to them.Design/methodology/approachThe author applies methods relevant to legal science. The core human rights treaties, soft law documents and activities of human rights bodies are selected, analysed and interpreted.FindingsThe core human rights treaties require going beyond their literal interpretation to observe older persons' rights. States should interpret them in good faith, relying on the ageing mainstreaming approach. Instruction to states on how to do so lies in the soft law and output of the international human rights bodies. However, there is also room for improvement. Therefore, the author proposes adopting a targeted resolution on counteracting ageism and its components, updating positions by international treaty bodies, and involving various human rights procedures and specialised agencies in the fight against intangible dimensions of ageism.Originality/valueIt is the first study analysing awareness about stereotyping and prejudices against older persons from international human rights law. The author indicates untapped possibilities of the fight against ageism and its intangible dimensions under international law.

IP Waivers in a Pandemic: Great in Theory, Wrong in Practice

[...]granting sweeping IP waivers can ultimately impede incentivization in a time where such innovation is needed most. "25 And, as a result, innovation would slow, and consumers would suffer. [...]it is no wonder why governments can-and often do- effectively promote innovation through IPRs.26 A. IP and International Law As advancements in transportation made it possible to export and import goods outside one's own country, the need for a multilateral IP treaty became necessary to protect IPRs across borders. [...]on March 20, 1883, the Paris Convention for the Protection of Industrial Property was formed.27 While it has been revised many times since its formation, the treaty's objective has remained unchanged: to harmonize how each nation treated other nations when seeking protection for their industrial property.28 Only five years after the Paris Convention, the Berne Convention for the Protection of Literary and Artistic Works was formed.29 Like the Paris Convention, the Berne Convention focuses on international harmonization, but goes a step further by providing minimum standards for copyright law.30 However, because the Paris and Berne Conventions are both non-self-executing treaties,31 they only have legal effects within a member state if, and when, countries implemented them through their own laws.32 As a result, adoption of the two treaties was slow, and their effects less profound. "38 Unlike the prior Berne and Paris treaties, TRIPS is unique because WTO membership is a "package deal," meaning that members cannot just selectively choose which agreements to implement and which to ignore.39 B. TRIPS and the Pharmaceutical Industry Tensions have long existed between IPRs in the biopharmaceutical industry and public health concerns in LMICs.40 Before TRIPS, some countries, such as India and Brazil, did not permit patents on medicine;rather, they only permitted drug companies to patent the processes used to create them.41 This meant generic alternatives could enter the market right away, keeping prices affordable for consumers.42 After TRIPS was formed, WTO member states were required to provide IPRs to innovators for product patents43 with a minimum term length of 20 years.44 This was necessary because it allowed biopharmaceutical companies to recover many of the R&D costs they would otherwise lose to generic companies.45 And, as technology has advanced, R&D costs have only skyrocketed.46 Between 2009 and 2018, the estimated median R&D cost per individual drug was $985 million.47 However, giving the pharmaceutical industry blanket monopolies for every patented drug would exacerbate the lack of access in LMICs, as name brand drugs-without generic alternatives-can be priced at monopolistic price points.48 Thus, in an attempt to find the right balance between promoting R&D into new drugs and furthering access to existing drugs, the TRIPS agreement includes two exceptions outlined in Articles 30 and 31.

Emergencies, executive power, and Ireland's Response to the Covid-19 pandemic

This chapter discusses the key restrictions Ireland enacted in response to the COVID-19 pandemic. It focuses on particular measures that most people in Ireland have experienced directly;namely, measures restricting a person's liberty and movements, and what businesses, events, and associations were permitted to operate. Like many states, Ireland enacted an emergency response to the COVID-19 pandemic. The Irish Constitution does make express provision for a state of emergency to be declared by the Oireachtas. In addition to constitutional norms, Ireland is also a signatory to several international human rights treaties relevant to the state's response to the pandemic. In July 2020, the Irish Health Service Executive launched the CovidTracker App, which was designed to assist with track and trace efforts. In 2021, Ireland began its vaccination programme against COVID-19. © 2023 John Wiley & Sons, Inc.

Domestic Investment Laws, International Economic Law, and Economic Development

‘Development' is a legal concept which has been central to the practice of international economic law (IEL). This Article examines how ‘development' continues to be at the heart of struggles between domestic investment laws (DILs) and international economic law. By examining over 3000 international investment agreements (IIAs) and DILs signed in the last seven decades, this Article identifies the ways in which the concept of development has evolved in tandem with the growth of international economic law by dividing the history of international investment law into six main phases. It traces the emergence of ‘development' in DIL to the decolonization era arguing that post 1990, the proliferation of international investment treaties and growth of investment treaty arbitration have been used as tools of liberalization on the weak premise that this would lead to economic development. In this context, this Article examines closely the interpretation of ‘investment' by ICSID tribunals, promotion of international arbitration for economic development, attempts to internationalize economic development contracts, continued relevance of the New International Economic Order, and shift to sustainable development in IEL discourse.

Relationship between trade openness and foreign direct investment: Case of Mexico

In the context of Mexico's trade relations, the main aim of this article is to analyze the relationship and intensity between trade openness and foreign direct investment in Mexico, taking into account 18 countries with which there is a Bilateral Investment Treaty. Data analysis was performed through normality tests, followed by scatter and box plots, and the application of Spearman's bivariate correlation method, with a sample of 84 data in quarterly periods per country. The results infer a direct relationship between the variables for the countries of South Korea, China, Germany and Italy, that is, greater foreign direct investment result in greater trade openness in Mexico during the period 2000-2020. However, it is concluded that in the case of Mexico the COVID-19 effect must be considered. © 2022,Revista de Ciencias Sociales.All Rights Reserved.

RIDING THE WAVE: FAIRNESS FOR FOREIGN INVESTORS IN INDIA!S IMPENDING INSOLVENCY TSUNAMI

Reminiscent of the warning signs of a tsunami, bankruptcy and insolvency courts across the globe have been eerily calm despite unprecedented conditions during the COVID-19 pandemic. The full extent of the pandemic's effect, including a tidal wave of wide-spread corporate and financial sector harm and wide-spread economic distress, remains to be seen. Much like victims of natural disasters, unsuspecting and increasingly delayed courts will find themselves totally overwhelmed. The inconvenience felt by the courts is distinct, however, from potential harm to financial investors. Although investors could also be harmed by these judicial conditions, they knowingly assumed certain financial risk when they invested. As global economies continue to react to the aftermath of the pandemic, a tsunami of bankruptcy and insolvency cases is also approaching. This, too, sets the stage for potential mass harm if courts become plagued by delay. Across the globe, governments have issued controversial initial responses to this impending tsunami of cases. For example, from March 2020 to March 2021, the Indian government suspended new corporate insolvency resolution proceedings under the country's recently reformed bankruptcy regime. It is worth noting that such judicial delay can impose serious risks on insolvent entities and their stakeholders. Asset, going concern, and recovery values may rapidly and significantly decline while debtors and creditors await resolution, undermining opportunities to emerge from the process with something of worth intact. Of course, the situation is ripe to harm American domestic companies and creditors and U.S. investors in foreign markets are at substantial risk. Specifically, U.S. investors in companies subject to India's suspension of new corporate insolvency resolution proceedings find themselves particularly at risk. This suspension of claims subjected investors to a year-long delay, in which a judicially-blessed resolution was largely unavailable. Making matters worse, their claims could be further delayed by the oncoming swell of insolvency cases or prohibited altogether. This Note focuses on what recourse foreign investors in Indian companies may have against the controversial governmental measure under bilateral investment treaties. Primarily, it explores how foreign investors could challenge the relevant Ordinance by alleging the law treated them unfairly or inequitably as compared to domestic investors and creditors. A meritorious claim might demonstrate severely diminished recovery value while pointing to unique limitations on foreign investors' ability to propose reorganization plans and out-ofcourt resolutions. However, notwithstanding the legitimacy of investors' claims and demonstrable impairment of recovery value, the measure will likely be upheld as treating foreign and domestic investors fairly and equitably, especially in light of the government's purposes for the suspension: to protect the economic health of the country, shield enterprises of all sizes from unnecessary liquidation, and preserve jobs provided by businesses of all varieties.

A CONTEXTUAL ANALYSIS OF ARTICLE 16 OF THE IRELAND–NORTHERN IRELAND PROTOCOL

Article 16 of the Ireland–Northern Ireland Protocol annexed to the EU–UK Withdrawal Agreement is an escape clause which allows the parties to deviate from their obligations under certain conditions. This article maps out the main features of the safeguards provision in the Protocol in light of international trade law and international relations literature on treaty design. It provides a detailed examination of the safeguards provision in the Protocol and highlights the key design flaws associated with this regime as well as some potential solutions to such flaws.

Pandemic Treaty Should Include Reporting in Prisons

Knight et al argue that pandemic treaty should include reporting in prisons. At the onset of the COVID-19 pandemic it was not hard to anticipate that transmission would be exacerbated in places where individuals were in close contact, ventilation systems were inadequate, and the availability of health care and prevention measures were limited. These conditions are all found in locations such as cruise ships, college dormitories, and prisons. Yet, while great effort was taken to prevent transmission in the first two of these settings, one was often overlooked: prisons. Despite overcrowding, communal meals, and frequent turn-over in detainees and staff, responses to COVID-19 in detention facilities--including jails, prisons, and immigration detention centers--were often limited, and actions taken to reduce risk and cases and deaths in detention were often unreported.