In association with the International Commission of Jurists

Author: Diane Ring

16 Oct

Both Professor Brooks and Professor Christians have identified important strands and tensions in the consideration of international tax, sovereignty, global relations among states, and universal commitments to humanity.  Just reading their comments inspires me to continue researching these questions.  Their observations tap into two significant unresolved issues of international tax and international relations: (1) How should the reality of politics,...

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16 Oct

[Professor Diane Ring is Professor of Law at Boston College Law School] The international tax problems of today are typically beyond the scope of a single nation to solve. However, the prospect of multinational problem solving, often under the auspices of an international organization, unleashes objections grounded in sovereignty.  Despite widespread reliance on sovereignty arguments, little attention has been directed at...

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