United Nations

Officer and Director Liability in Transnational Human Rights Litigation

To the extent that a shift toward personal liability improves compliance with human rights, tort litigation may play a role in furthering the UN Sustainable Development Goals. Specifically, it may help ensure the basic conditions necessary for the inclusiveness of the economic development associated with TNCs.

The role of sub-national governments in ‘localising’ the UN SDGs in Nigeria

Evidence from Nigeria’s 2017 NVR indicates that the strategic framework for operationalising the SDG goals are far from localised. This top-down approach for designing SDG policies in Nigeria does not encourage SNGs to ‘foster actual ownership of the goals and embody their vision of the future in concrete actions and initiatives. Localising the SDGs is not a magic bullet solution to development problems in Nigeria; however, the involvement of SNGs as collaborators and co-designers of rules is crucial to the successful attainment of the SDGs. Especially, as funding is a significant impediment to the actualisation of the SDG goals, the federal government and SNGs must work in tandem to create innovative solutions.

Symposium on Sustainable Development Goals, Trade, Investment, and Inequality

In short, the SDGs and its interesting set of targets are a fertile ground not only to reimagine past UN led decade themed goals and their implications for (sustainable) development, but, to also situate them in contemporary discourse of the activities of nations, transnational corporations and other non-state actors. As part of the 2019 Purdy Crawford Workshop, the contributions to the symposium on “Sustainable Development Goals, Trade, Investment, and Inequality” critically examine these goals from the vantage point of each contributor’s scholarly expertise.

Climate Change, Land, and the UNIDROIT Legal Guide on Agricultural Investments

Treating climate change as a small subset of environmental issues which are then treated as if they can be balanced against economic or social concerns is highly problematic in a time of climate crisis. It is to be hoped that the final text of the ALIC Zero Draft will endeavour to more seriously grapple with the implications of climate crisis for agricultural land investment contracts, and pay close attention to the findings of the IPCC CCLR.

Global Tax Transformation: Implication for Economic Growth and Development

the responsibility to build a nation rests upon its policy-makers, lawyers and accountants. It is a collective one. The next step is to bring all stakeholders to the round-table and contribute to the global tax system from a protectionist standpoint. The lure of subscribing to the global fiscal commons must be tempered with the need to protect the tax bases and revenue of the fiscal sovereign. The time to act is now and right.

Remedying the Power Imbalance in Negotiations for Bilateral Tax Treaties

Developing countries are currently disadvantaged in the international tax regime. The control of the developed countries in the tax regime is evidenced in their influence in the creation of the major model tax treaties that are used as the starting point for nearly all bilateral tax treaties today. With the rise of multilateral tax instruments and an awareness of the dubious flow of tax revenue out of already disadvantaged countries, developing countries should consider renegotiating their bilateral tax treaties to ensure a more balanced international tax system that is designed for their benefit.

Creating the Political Will for Realizing the Gains of the AfCFTA

This blog post does not focus on the different reasons that makes integration difficult. Rather, it argues that the structure of the agreements of African Union (AU) contributes to the lack of political commitment among leaders which has been a missing ingredient for successful integration in Africa.

The Future ACP-EU Relationship: Whither CARIFORUM?

As we approach the expiration of the Cotonou Agreement in early 2020, the time is now for the Caribbean to enter into the negotiating arena with our loins girded with belts of truth about our reality. A reality that is characterized by simultaneous integration and fragmentation; a reality in which we are physically small but geopolitically large; a reality where our small size must be seen as buoyant, agile, proficient strength as we navigate the global arena. A reality where our mature and battered regional institutions must now be renovated and become fit for our future purposes.