The New Global Attack on Personal Tax Evasion Using Foreign Investment and the Role of the United States

Policy development related to international tax evasion grew substantially in the first decade of this century and has exploded in the years since. A fear that the growing ease of global financial asset movements had increased the number of persons – particularly rich persons – evading home country tax obligations provided an important impetus in … Read more

Internationalizing Domestic Disputes? Transnational Public–private Partnership in WTO Litigation

For approximately two decades, commentators have extensively investigated the production of World Trade Organization (WTO) cases.1 The WTO Dispute Settlement Body has been the central pillar of the WTO system since its establish- ment, because it is the institution within the system that can authorize sanctions for violations of the WTO agreements, but also plays … Read more