International Tax Disputes: Between Supranational Administration and Adjudication

Antilegalistic Approaches to Resolving Disputes Between Governments: A Comparison of the International Tax and Trade Regimes

How Are Patent Cases Resolved? An Empirical Examination of the Adjudication and Settlement of Patent Disputes

The interdependency between supranational und international arrangements setting standards for an emerging global knowledge based economy

This paper focuses on the simultaneity of fragmentation and the constitutionalisation of international law. The case in point is the interdependency between the global trade regime and international standard-setting organisations. The empirical study outlines the difference between the GATT and the GATS in their reference structure to international standard-setting organisations. A particular f...

International Tax Competition and Coordination

This paper aims to provide a comprehensive survey of the theory of international tax competition. Starting with the standard framework, it visits the non-cooperative equilibrium of tax competition, analyses aspects of partial and regional coordination, repeated interaction, stock-flow-effects, agglomeration effects and time consistency issues in dynamic models. We discuss profit shifting in the...

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...