Tax Havens: Renegade States in the International Tax Regime?*

Taxing multinational enterprises (MNEs) is inherently conflictual because national tax systems are not well designed to handle their international activities. The OECD has been instrumental in developing an international tax regime to govern the conflicts and interdependencies induced by national taxation of MNEs. The strength of this regime depends on the extent to which states adhere to the regime's norms and practices. We examine the OECD's Harmful Tax Competition initiative, arguing that tax havens have been as renegade states in the international tax regime. We explore how the OECD initiative developed and evaluate its impact on regime effectiveness.     

Hutchins goes global

Whatever the legacy (or lack of it) of the Hutchins Commission in the United States, it resonates well around the world. Cases of national, regional and international media philosophies show that essentially the same social responsibility theory of the press has won wide global recognition, with or without direct reference to the Commission. Its current variant is a paradigm whereby the citizen rather than the media or the journalist occupies a central place. The conclusions of the conference suggest further reflection on themes such as: media as vehicles of public interest vs. media as commodities; media diversity and concentration; the idea about a truthful, comprehensive and intelligent account of the world under contemporary conditions; the nature of democracy being advocated. Lee Bollinger's proposal for a new Commission is endorsed—as a global exercise.     

Interpreters of International Economic Law: Corporations and Bureaucrats in Contest over Chile's Nutrition Label

This article analyzes the everyday interpretive practices of corporations and bureaucrats that shape the meaning and force of international economic law. To understand how common practices such as public consultation submissions, corporate threat letters, and external legal assistance influence regulators' understanding of their “legally available” policy space, we study the contested introduction of a pioneering nutrition labeling regulation in Chile. The transnational food industry powerfully challenged the regulation's legality under World Trade Organization law. But Chilean health bureaucrats, in coordination with segments of the country's legally highly competent economic bureaucracy, effectively defended the legality of their proposed regulatory measure. Drawing on data from freedom-of-information requests and in-depth interviews, the article argues that the outcomes of such interpretive contests are substantially shaped by participants' knowledge of the entitlements created by international economic law and thus by the international legal expertise they have access to. This often but not always puts transnational corporations at an advantage over national regulators in the strategic interpretation of international economic law.     

Kelsen's Theory on International Law during His Exile in Geneva

Kelsen's monistic theory of international law was shaped during his exile in Geneva (1933–1940), but its deep roots are to be found in his Pure Theory of Law, centred on the neo‐Kantian notion of “system.” According to this conception, a legal system can only descend from a single principle. Consequently, Kelsen constructed a monistic theory of law, i.e., a legal system incorporating all norms into a pyramidal structure culminating in a single principle: the fundamental norm. This Kelsenian pyramid must also include international law, considering that if international law were a legal system different from national law (as the dualistic theory assumes), the theoretical construction would need two fundamental norms. This dualism is as incompatible with Kelsen's monistic vision as Schmitt's theory of “Great Spaces,” creating a hierarchical system of international relations. In the Kelsenian pyramid, international law occupies a position superior to national law: The consequences of this assumption are discussed in some documents recently published in German and French.     

International authority and national regulation

The paper presents an analysis of relations between international authority and national systems for the public regulation of professionals. It emphasizes the value of the cross-national comparative study of the organization of professions, and stresses the political role of the professions as diplomatic negotiations affect their domains. At issue is the equivalence of registration requirements. The E.E.C. objective of aiding migration through harmonization of registration requirements encounters opposition from national interests associated with professions and their regulation. Their reconciliation is a precondition for implementation of the European interest of a freer labor market for professionals. The paper demonstrates how the various national professional associations, international liaison committees linking such groups, national regulatory agencies, other departments of national governments, and the units of the Community's own structure, help to shape or block realization of this objective. It concludes with a discussion of the conditions for development of international public policy concerning the professions.     

Ecosystem-based approaches to climate change adaptation: progress and challenges

Resilient ecosystems are vital to human well-being and are increasingly recognised as critical to supporting communities’ efforts to adapt to climate change. The governing bodies of the Convention on Biological Diversity and the United Nations Framework Convention on Climate Change are encouraging parties to adopt ‘ecosystem-based adaptation’ (EbA) approaches, which utilise biodiversity and ecosystem services to support climate change adaptation. These approaches are wide ranging and include mangrove restoration to buffer against storm surges; watershed management to protect against droughts and floods; rangeland management to prevent desertification; and sustainable management of fisheries and forests to ensure food security. This article examines the emergence of EbA in international legal frameworks for climate change and biodiversity and progress towards implementation. The EbA concept is potentially powerful in catalysing international and national commitments to act due to its key defining features of a focus on societal adaptation rather than ecocentricism, and a targeting of the immediate adaptation needs of the poorest and most vulnerable communities who are adversely affected by climate change. However, examination of national policy and practice in two least developed countries, Samoa and Cambodia, reveals that institutional and legal barriers at national level can pose significant challenges to operationalising EbA to achieve adaptation objectives.     

Remarks on the Normativity of International Legal Rules and Global Constitutionalism

The article reflects on the possibility of conceptualising the complex problem of the normativity of international legal rules, including in particular the phenomenon of “relative normativity.” The author utilises the critical potential of Ronald Dworkin's proposal for a new philosophy of international law to reflect on the classical accounts explaining normativity of international law. By building on Dworkin's argument, the author argues for a constitutional account of international law. The far‐reaching constitutional proposals may provide a more complex and coherent set of possible rationalisations of international legal rules. International law is in great need of a comprehensive theory that could better explain its normative character as well as its sources, and it is argued that international constitutionalism has the potential to serve this purpose.     

The Troika: The Interlocking Roles of Commission v. Luxembourg and Belgium,Van Gend en Loos and Costa v. ENEL in the Creation of the European Legal Order

Through comparisons with dispute resolution procedures in the North American Free Trade Area's Side Agreements, and with the debate over the direct effect of World Trade Organization obligations in the European legal order, this paper demonstrates that three of the European Court of Justice's most important decisions—Commission v. Luxembourg and Belgium, Van Gend en Loos and Costa v. ENEL—should be understood as combining to reorganise general international law's relationship between the EU Member States by substituting national court application of European obligations for the use of interstate retaliation as an enforcement mechanism, and thus providing the foundations for the EU's distinctive legal order.     

From Planning to Prototypes: New Ways of Seeing Like a State

All states have pursued what James C. Scott characterised as modernist projects of legibility and simplification: maps, censuses, national economic plans and related legislative programs. Many, including Scott, have pointed out blindspots embedded in these tools. As such criticism persists, however, the synoptic style of law and development has changed. Governments, NGOs and international agencies now aspire to draw upon immense repositories of digital data. Modes of analysis too have changed. No longer is legibility a precondition for action. Law‐ and policy‐making are being informed by business development methods that prefer prototypes over plans. States and international institutions continue to plan, but also seek insight from the release of minimally viable policy mock‐ups. Familiar critiques of law and development work, and arguments for its reform, have limited purchase on these practices, Scott's included. Effective critical intervention in this field today requires careful attention to be paid to these emergent patterns of practice.     

The regular article tracking developments at the national level in key European countries in the area of IT and communications – Co-ordinated by Herbert Smith LLP and contributed to by firms across Europe

This column provides a concise alerting service of important national developments in key European countries. Part of its purpose is to compliment the Journal's feature articles and Briefing Notes by keeping readers abreast of what is currently happening “on the ground” at a national level in implementing EU level legislation and international conventions and treaties. Where an item of European National News is of particular significance, CLSR may also cover it in more detail in the current or a subsequent edition.     

European national news

The regular article tracking developments at the national level in key European countries in the area of IT and communications – co-ordinated by Herbert Smith LLP and contributed to by firms across Europe. This column provides a concise alerting service of important national developments in key European countries. Part of its purpose is to compliment the Journal's feature articles and briefing notes by keeping readers abreast of what is currently happening “on the ground” at a national level in implementing EU level legislation and international conventions and treaties. Where an item of European National News is of particular significance, CLSR may also cover it in more detail in the current or a subsequent edition.     

European national news

The regular article tracking developments at the national level in key European countries in the area of IT and communications – co-ordinated by Herbert Smith LLP and contributed to by firms across Europe. This column provides a concise alerting service of important national developments in key European countries. Part of its purpose is to compliment the Journal's feature articles and Briefing Notes by keeping readers abreast of what is currently happening “on the ground” at a national level in implementing EU level legislation and international conventions and treaties. Where an item of European National News is of particular significance, CLSR may also cover it in more detail in the current or a subsequent edition.     

European national news

The regular article tracking developments at the national level in key European countries in the area of IT and communications – co-ordinated by Herbert Smith LLP and contributed by firms across Europe. This column provides a concise alerting service of important national developments in key European countries. Part of its purpose is to complement the Journal's feature articles and briefing notes by keeping readers abreast of what is currently happening “on the ground” at a national level in implementing EU level legislation and international conventions and treaties. Where an item of European National News is of particular significance, CLSR may also cover it in more detail in the current or a subsequent edition.     

European national news

The regular article tracking developments at the national level in key European countries in the area of IT and communications – co-ordinated by Herbert Smith LLP and contributed to by firms across Europe. This column provides a concise alerting service of important national developments in key European countries. Part of its purpose is to compliment the Journal's feature articles and briefing notes by keeping readers abreast of what is currently happening “on the ground” at a national level in implementing EU level legislation and international conventions and treaties. Where an item of European National News is of particular significance, CLSR may also cover it in more detail in the current or a subsequent edition.     

European national news

The regular article tracking developments at the national level in key European countries in the area of IT and communications – co-ordinated by Herbert Smith LLP and contributed to by firms across Europe. This column provides a concise alerting service of important national developments in key European countries. Part of its purpose is to compliment the Journal's feature articles and Briefing Notes by keeping readers abreast of what is currently happening “on the ground” at a national level in implementing EU level legislation and international conventions and treaties. Where an item of European National News is of particular significance, CLSR may also cover it in more detail in the current or a subsequent edition.     

From Nomos to Hegung: Sovereignty and the Laws of War in Schmitt's International Order

Carl Schmitt's notion of nomos is commonly regarded as the international equivalent to the national sovereign's decision on the exception. But can concrete spatial order alone turn a constellation of forces into an international order? This article looks at Schmitt's work The Nomos of the Earth and proposes that it is the process of bracketing war called Hegung which takes the place of the sovereign in the international order Schmitt describes. Beginning from an analysis of nomos, the ordering function of the presocratic concept moira is explored. It is argued that the process of Hegung, like moira, does not just achieve the containment of war, but constitutes the condition of possibility for plural order.     

Does the Australian Competition and Consumer Commission Engage in “Trial by Media”?*

In recent years, heated debate has arisen concerning the media practices of Australia's competition and consumer regulator (“the ACCC”), with a number of industry leaders asserting that the ACCC engages in “trial by media.” The public disquiet surrounding the ACCC's use of the media was so significant that the Australian Parliament established an independent committee of inquiry (“the Dawson Inquiry”) to investigate (amongst other things) whether Australian competition legislation “provides adequate protection for the commercial affairs and reputation of individuals and corporations.” In its report, the Dawson Inquiry observed that widespread misgivings about the ACCC's media practices had emerged from the submissions that it had received. In its recommendations to the Australian Parliament, the Dawson Inquiry recommended that the ACCC should develop a media code of conduct to govern its use of the media, particularly in relation to enforcement proceedings. In making these recommendations, the Dawson Inquiry drew from a hitherto unpublished research study conducted in 2002 that sought to identify the extent to which the ACCC engages in “trial by media.” This article documents the design, methodological bases, and findings of that study in order to facilitate broader dissemination of the research findings upon which the Dawson Inquiry's policy recommendations concerning the ACCC's use of the media were based.     

European national news

The regular article tracking developments at the national level in key European countries in the area of IT and communications – co-ordinated by Herbert Smith LLP and contributed to by firms across Europe. This column provides a concise alerting service of important national developments in key European countries. Part of its purpose is to compliment the Journal's feature articles and briefing notes by keeping readers abreast of what is currently happening “on the ground” at a national level in implementing EU level legislation and international conventions and treaties. Where an item of European National News is of particular significance, CLSR may also cover it in more detail in the current or a subsequent edition.     

European national news

The regular article tracking developments at the national level in key European countries in the area of IT and communications – co-ordinated by Herbert Smith LLP and contributed to by firms across Europe. This column provides a concise alerting service of important national developments in key European countries. Part of its purpose is to compliment the Journal's feature articles and briefing notes by keeping readers abreast of what is currently happening “on the ground” at a national level in implementing EU level legislation and international conventions and treaties. Where an item of European National News is of particular significance, CLSR may also cover it in more detail in the current or a subsequent edition.     

Reforming Non‐Possessory Secured Transactions Laws: A New Strategy?

Non‐possessory secured transactions are key components of market economies. National and international legal reform projects have been advanced to further their use and broaden access to credit. Yet reforms appear to be limited by practical obstacles posed by national legal categories. This article shifts the focus from domestically defined categories to the operational rules that allow secured transactions to perform their economic function of managing credit risk. This shift leads to a reconsideration of the rules governing publicity and an examination of the policy issues underpinning the evolution of publicity. The article argues that international publicity standards, based on a registry system, could offer a new strategy for reforming secured transactions laws. The recently adopted UNCITRAL's Registry Guide is analysed and considered as a possible tool for reforming national secured transactions laws.