FACTUAL INDETERMINACY IN INTERNATIONAL TAX LAW

Beyond International Law: Unilateral Resort to Force in Syria

On April 14, 2018, the United States, Britain and France launched missile attacks on specific targets in the Syrian Arab Republic, including the provinces of Damascus and Homs. According to coalition of three states, these attacks were followed by the Syrian government's use of chemical weapons and targeted solely against its chemical weapons facilities. What have in the days after the act been...

Evaluating International Tax Reform

This paper introduces “capital ownership neutrality” (CON) and “national ownership neutrality” (NON) as benchmarks for evaluating the desirability of international tax reforms, and applies them to analyze recent U.S. tax reform proposals. Tax systems satisfy CON if they do not distort the ownership of capital assets, which promotes global efficiency whenever the productivity of an investment di...

The Theoretical Foundations of Jus Cogens in International Law

International Law has it's Constituent elements (legal systems, regimes and collections of rules); Those have  interrelations from which legal networks are created. Having this in mind,  the question is whether these Constituent elements only have horizental nexus or are ordered by means of factors which unified them in a vertical manner and because of that International Law is named legal orde...

Reconsidering International Tax Neutrality

"COVID-19" and International Law: Prosecution of China in International Court of Justice

"COVID-19", which was first seen in China in December 2019, outbreak worldwide in a short time and took the lives of many people around the world. In addition to claims concerning Chinachr('39')s fault in creating the disease and failing to prevent its spread, it is seriously claimed that China has delayed and sometimes incorrectly reported information concerning disease to the World Health Org...