Piercing the Veil of Uncertainty in Transboundary Pollution Agreements

International Environmental Agreements under Uncertainty : Does the Veil of Uncertainty Help ?

International Environmental Agreements, Fiscal Federalism, and Constitutional Design1

In this paper, we analyse how the prospect of international negotiations over transboundary pollution shapes intra-country transfer schemes when the governments of the countries’polluting regions are in charge of environmental policy and negotiations. Federal governments can implement compensation payments between domestic regions and matching grants prior to the international negotiations betw...

International Regime Formation Revisited: Explaining Ratification Behavior With Respect to Long Range Transboundary Air Pollution Agreements

Existing research on international regime formation concentrates heavily on explaining bargaining processes and their outcomes, as well as the implementation and effectiveness of international regimes. With very few exceptions, variation in ratification behavior, an important component of international regime formation, has not been studied in detail. We draw on conventional theories of interna...

Piercing the Corporate Veil: An Empirical Study

Is China Creating A New Business Order? Rationalizing China's Extraterritorial Attempt to Expand the Veil-Piercing Doctrine

Countries are increasingly using tax policy as an instrument to navigate through the recent global financial difficulties, and China is no exception. In an effort to avoid the loss of tax revenue resulting from the utilization of foreign holding companies, the Chinese tax authority issued Circular 698 granting itself the authority to tax transactions between foreign entities taking place outsid...