The Southern African States are encouraged to continue with their laudable efforts of implementing transparency measures. They should strive to meet the implementation deadlines that they have set for themselves. They should seek assistance to mitigate any capacity constraints that are preventing them from making necessary reforms. Fortunately both the TFA and the AfCFTA recognise the importance of special and differential treatment (S&DT) and technical assistance to improve prospects of compliance. This gives some assurance that members will continue to achieve greater success in improving transparency going forward.
The aim of this contribution is to suggest some courses of action for Latin America and the Caribbean (hereinafter, LAC) in relation to the taxation of the digital economy. For this purpose, after a brief description of the international background on direct and indirect taxation, I refer to the state of play in the LAC region, making a few preliminary considerations and presenting some generalities on the measures that have been adopted. Finally, I will share some thoughts and recommendations.
The book offers an updated and comprehensive view of the status of the different legal regimes that govern sovereign debt operations. While this book was not written with the outbreak in mind, it provides unique insights into the legal challenges that states and policy makers from the global south ought to consider when facing the challenges of the post Covid-19 world. The following post offers some takeaways from the book.
If we are to take decolonization of international legal studies seriously, the production of literature, the history of International Law and especially methods of analysis must be destabilized
This is a clarion call for Indian international law scholars to do collective work on strengthening and integrating the field within the domestic legal landscape and foreign policy, as well as with western scholarship. The restoration of the foundation of international rules well laid in ancient India is urgently required. The timely action could save the crumbling architecture of teaching and research of international law in India.
Owing to the combination of new data sources, evolving profit measurement and distribution norms, and multilateral cooperation, a GEP tax coordinated at the international level would have vastly larger prospects for building a new social contract for a post-pandemic world than any strictly domestic effort would.
In this blog, using the First City Monument Bank (FCMB) solar initiative as a case-in-point, I attempt a pragmatic and actionable framing of the sustainability transition of Nigeria within the Covid-19 context.
We are pleased to announce that the 9th PEPA/SIEL conference will take place on 17-19 May 2020 at the Hebrew University of Jerusalem Faculty of Law, in Jerusalem.
What emerges from this case law is a unitary system of sources of law, with the EACJ having the power to police their hierarchical compatibility and invalidate a lower-ranking norm if it contradicts a higher-ranking one. Such an arrangement is typical for federal states; the EACJ positions itself as a guardian of hierarchical compatibility of norms within the federal system, and consequently as a constitutional court within such a system.
The UNIDROIT-FAO-IFAD Legal Guide on Agricultural Land Investment Contracts (The Guide) is a tool to promote responsible agricultural foreign investment. Many international organisations insist that more private investment is needed to meet the sustainable development goals (SDGs). Agricultural foreign investment, particularly, is central to a world with no poverty (SDG 1) and no hunger (SDG 2) (The Guide 2019, 10, 13), but the link between foreign investment and these goals should not be taken for granted. Foreign investment can probably promote these and other SDGs; however, it also creates costs and risks.