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11. ACTUAL CHALLENGE IN INTERNATIONAL CORPORATE TAXATION: SHIFTING THE OBLIGATION OF CONDUCT INTO OBLIGATION OF RESULT

Author:
Mihaela Tofan
Publication Date:
12-2022
Content Type:
Journal Article
Journal:
Journal of Liberty and International Affairs
Institution:
Institute for Research and European Studies (IRES)
Abstract:
The research answered whether cooperation in ruling corporate taxation, a traditional obligation of conduct of sovereign states, was undergoing profound transformation into the obligation of result. The analyzed topic was not whether the tax authorities want or should cooperate (which is answered per se), but rather how to appropriately respond to the international taxation requirements for strengthening the multilateral agreements. Tax authorities worldwide have expressed concerns about identifying efficient regulation, and the development of multilateral agreements to combat tax evasion was under long and often unproductive negotiation. The empirical analyses of relevant literature and jurisprudence helped formulate an opinion on the regulation’s efficiency in strengthening multilateral taxation. The need to change the nature of the state’s obligation to negotiate fiscal regulation was not mentioned explicitly in hard law. Still, it was indirectly supported by soft law instruments, such as state representatives’ continuous yet divergent dialogue and the approaches presented in the international courts’ jurisprudence. The consistent influence on the obligation to support developments in international law in corporate taxation was justified, given the limit when considering its conduct nature, compared to potential benefits generated by the obligation of result.
Topic:
Sovereignty, Treaties and Agreements, and Tax Systems
Political Geography:
Global Focus

12. National Policy Space: Reframing the Political Economy of Globalization and Its Implications for National Sovereignty and Democracy

Author:
Thomas I. Palley
Publication Date:
01-2021
Content Type:
Working Paper
Institution:
Political Economy Research Institute (PERI), University of Massachusetts Amherst
Abstract:
This paper critiques the trilemma framing of the political economy of globalization, and offers an alternative framing rooted in the construct of national policy space. Globalization causes changes in policy space that have drop-down implications for national sovereignty and democratic politics. Globalization involves choices regarding the “degree,” “type,” and “dimensions” of international economic integration. Contrary to the trilemma, the multi-faceted nature of the choices means there are no inevitable implications for sovereignty or democracy. Globalization is an intrinsically political project. To the extent it is now driving a nationalistic anti-democratic turn in politics, responsibility lies with political elites.
Topic:
Globalization, Political Economy, Sovereignty, and Democracy
Political Geography:
Global Focus

13. When Anarchy Spills Across Borders

Author:
Edward Marks and Marshall Adair
Publication Date:
11-2021
Content Type:
Journal Article
Journal:
American Diplomacy
Institution:
American Diplomacy
Abstract:
Editor’s Note: American Diplomacy Journal asked several foreign policy commentators to address the significance of growing chaos in many parts of the world, as failed and failing states are increasingly unable to perform the fundamental functions of the sovereign nation-state. This is one of five articles looking at those concerns. The first two decades of the 21st century have seen explosive international terrorism, accelerating climate change, degradation of the oceans, expansion of illegal narcotics production and consumption, and a deadly worldwide pandemic. None of these respects national borders. All of them cause terrible human suffering, weaken national governments, undermine cultural integrity, and threaten peaceful relations between states. We have not seen such widespread anarchy in the West since the Thirty Years War in Europe half a millennium ago. Out of that experience came the development of the nation-state, an institution required to fulfill two functions: to project authority over its territory and peoples and to protect its national boundaries. Now, the legitimacy of the Westphalian nation-state system is being challenged, as is the current international system which is its descendent. National sovereignty was the foundation of the Westphalian system, and it is still sacrosanct in our international system. Governments that fail to protect their populations are nothing new in history, and for hundreds of years, the risks of intervening in the affairs of nation states generally outweighed the benefits. Today, however, what happens in one country – intentionally or by accident – increasingly affects immediate neighbors, more distant nations, continents and international human intercourse. This is destabilizing and can lead to international conflict. To mitigate that destabilization, the international community needs to become more active and adept at intervening with sovereign states to resolve anarchic pressures before they spill across national borders. The international community does, more than ever, have a “responsibility to protect.”
Topic:
Diplomacy, Sovereignty, Borders, State, and Responsibility to Protect (R2P)
Political Geography:
Global Focus

14. Sovereign Power, Government and Global Liberalism’s Crisis

Author:
Mariela Cuadro
Publication Date:
09-2021
Content Type:
Journal Article
Journal:
Contexto Internacional
Institution:
Institute of International Relations, Pontifical Catholic University of Rio de Janeiro
Abstract:
For some time now a leading cause of debate among IR scholars has been the so-called Liberal International Order (LIO) and its assumed crisis. This article pierces this debate from a critical perspective asserting that different conceptions and analytics of power allow diverse questions on and diagnoses of liberalism in the global realm. With this objective, it confronts Ikenberry’s conception of LIO with the Foucauldian notion of liberalism. This is done by identifying the conception of power that underlies each notion of liberalism, assuming the former as performative. This way, it first defines two different conceptions of power: sovereign and governmental. Second, it links Ikenberry’s conception of LIO with the sovereign conception of power and points out the political and analytical effects of this relation, mainly, the hierarchical character of LIO and the consequent desire for a West-led world. Third, it develops Foucault’s conception of liberalism linked to governmental power and establishes some of its political and analytical effects: the importance of a heterarchical notion of power focused on the dimension of subject and subjectivity for the analysis of the present, and the political need to reflect on our practices of freedom.
Topic:
Sovereignty, Liberal Order, Liberalism, and Freedom
Political Geography:
Global Focus

15. Armed Conflict and the Protection of Populations: The Debate over Humanitarian Intervention, Using Armed Force, and the Idea of Sovereignty

Author:
James Turner Johnson
Publication Date:
09-2021
Content Type:
Journal Article
Journal:
Brown Journal of World Affairs
Institution:
Brown Journal of World Affairs
Abstract:
This paper examines the development of the idea of humanitarian in- tervention and its implications for state sovereignty. It begins with a moral discussion of intervention from the rediscovery of the just war theory in the 1960s and 1970s, extends through public debates about intervention to protect fundamental human rights during armed conflicts over succeed- ing decades, and includes the production of the global commitment of the “Responsibility to Protect” and its treatment in the Outcome document of the 2005 UN World Summit. The article notes that two competing ideas of sovereignty have been recurrent themes in humanitarian intervention debates. One idea, expressed in Article 2 of the UN Charter, defines sovereignty in terms of the inviolability of state territory. The other, surfacing in human rights law and in moral debates in the public sphere, defines sovereignty in terms of the responsibility of states and the world order to protect funda- mental human rights domestically and internationally. This paper identifies the deep historical roots of both conceptions and their mutual, but different, connections to the idea of natural law, as well as their different implications regarding the roles of states, regional organizations, and the UN. It concludes by noting that while the 2005 Summit reaffirmed the former conception of sovereignty, it also acknowledged the latter as a domestic obligation of states, though one in which the international community also has an interest.
Topic:
Sovereignty, Humanitarian Intervention, Armed Conflict, and Protection
Political Geography:
Global Focus

16. Redes sociales, desinformación, cibersoberanía y vigilancia digital: una visión desde la ciberseguridad

Author:
Mariano César Bartolomé
Publication Date:
11-2021
Content Type:
Journal Article
Journal:
Journal on International Security Studies (RESI)
Institution:
International Security Studies Group (GESI) at the University of Granada
Abstract:
Luego de un desarrollo de cincuenta años, Internet es la piedra basal del ciberespacio. Los usuarios de esta red superan ampliamente la mitad de la población mundial y su influencia alcanza todos los aspectos de las sociedades contemporáneas. En la actualidad, la libertad de acceso a Internet está considerada dentro del campo de los Derechos Humanos; sin embargo, al mismo tiempo crecen las dudas acerca de la credibilidad de la información existente en la red, así como la preocupación por la privacidad de los datos personales que allí circulan. Este artículo se enfoca, desde una perspectiva de ciberseguridad, en tres aspectos vinculados al respeto de las garantías y derechos individuales: la accesibilidad a Internet y la vigilancia digital; el funcionamientode las redes sociales y la privacidad de los datos personales que ellas emplean y almacenan; y el uso de las redes sociales en acciones de desinformación que incluyen noticias falsas (fake news) y narrativas de posverdad
Topic:
Sovereignty, Cybersecurity, Social Media, Surveillance, and Disinformation
Political Geography:
Global Focus

17. Peace as a Human Right: Outlook of the Relationships between Human Rights and Peace from the 21st Century | Bir İnsan Hakkı Olarak Barış: İnsan Hakları/Barış İlişkisinin 21. Yüzyıldan Görünümü

Author:
Fatma Akkan Güngör and Zehra Aksu
Publication Date:
09-2020
Content Type:
Journal Article
Journal:
Novus Orbis: Journal of Politics & International Relations
Institution:
Department of International Relations, Karadeniz Technical University
Abstract:
The 20th century has been regulated with a conservative principle due to the fact that states could not be able to solve their national and international problems on their own, and therefore should embrace the concept of global cooperation. That is the reason why state sovereignty has been the subject of many discussions until today. When peace emerged as a human right in the form of solidarity, it was taken into consideration in the literature together with the concept of humanitarian intervention. Furthermore, after that, its validity was discussed in the context of state sovereignty. While all these discussions are taking place, many philosophers/academics, who focus on the problematic of state right or human right and whose ideas evolve to peace studies over the inevitability of wars and reach a stalemate between the subject or state over the right of intervention, bring the old concepts back to the agenda and produce new ideas for the new order. Based on the question of whether peace should be in the system or within the nation, the main problematic in this era is whether a society that includes the entire universe or a system in which the sovereignty principles of states will continue and whether a system, in which wars are also possible, will be accepted as "right" by the subject. | 20. yüzyıl devletler için ulusal ve uluslararası sorunlarını tek başlarına çözemeyecekleri ve bu nedenle küresel işbirliğine yanaşmaları düzleminde muhafazakar ilkeyle düzenlenmiş ve günümüze kadar geçen sürede devlet egemenliği birçok tartışmaya konu olmuştur. Barış, dayanışma türünde bir insan hakkı olarak ortaya çıktığında literatürde insani müdahale kavramı ile birlikte ele alınmış ve sonrasında devlet egemenliği bağlamında geçerliliği tartışılmıştır. Tüm bu tartışmalar yaşanırken devlet hakkı mı insan hakkı mı sorunsalına odaklanan ve savaşların kaçınılmazlığı üzerinden barış çalışmalarına evrilen ve müdahale hakkı üzerine özne mi devlet mi çıkmazında kalan birçok düşünür, eski kavramları yeniden gündeme taşımakta ve yeni düzene yeni düşünceler üretmektedir. Barışın sistemde mi ulusta mı olması gerektiği sorusu üzerinden hareketle ana sorunsal, bu çağda tüm evreni içine alacak bir toplumun mu yoksa devletlerin egemenlik ilkelerinin devam edeceği ve savaşların da olası olduğu bir sistemin mi özne tarafından doğru kabul edileceğidir.
Topic:
Human Rights, International Cooperation, Sovereignty, Self Determination, Humanitarian Intervention, and Peace
Political Geography:
Global Focus

18. The Right To A Nationality: No Time To Be Complacent

Author:
Erika Feller
Publication Date:
06-2020
Content Type:
Research Paper
Institution:
Brown Journal of World Affairs
Abstract:
The right to a nationality is often taken for granted. Over the course of decades, UN member states have enshrined this right through fundamental instruments, notably the UN Covenant on Civil and Political Rights. Yet conservative estimates hold that approximately 10 million people spread across every continent are denied a nationality.1 Some, but not all, are refugees. Collectively, these individuals are stateless—they lack any claim to a nationality recognized or assumed by any state. For many years, statelessness was a forgotten issue, relegated to the realm of state sovereignty prerogatives. Recently, states and the UN have begun to focus on the pressing nature of the problem. They have made progress in addressing statelessness as a global, collectively shared challenge. However, the UN target of eradicating statelessness by 2024, while a fine aspiration, continues to face significant hurdles. These obstacles include a serious dearth of informa- tion about the problem’s scope, discriminatory national legislation and policies that obstruct UN efforts, an ambiguous international legal framework, and the absence of solutions that are accessible to stateless individuals.
Topic:
Nationalism, Sovereignty, United Nations, Refugee Issues, Law, Citizenship, Nation-State, Legal Sector, and Stateless Population
Political Geography:
Global Focus

19. The Helsinki Process and its applicability: Towards regional security-building in the Persian Gulf

Author:
Mikael Wigell and Mika Aaltola
Publication Date:
09-2020
Content Type:
Working Paper
Institution:
Finnish Institute of International Affairs (FIIA)
Abstract:
The idea of a ‘Middle East Helsinki Process’ has been raised as a potential collective security mechanism to help avoid major political regressions and violent spirals. The Helsinki Process, known for reducing tensions between the Soviet Union and the West in the 1970s, can provide some useful lessons, but the region will have to develop its own model by drawing on past experiences and the region-specific threat perceptions and political needs. Non-interference, sovereignty and the protection of religious rights could serve as useful starting principles for regional security-building in the Middle East. Drawing on the lessons learnt from the Helsinki Process, specific recommendations for a possible Middle East Process would be as follows: i) establish a regional initiative for building a security architecture in the Persian Gulf inspired by the Helsinki Process and its institutionalization; ii) establish a channel for Track 1, state-to-state-level consultations; iii) focus on the basic security guarantees that are common to the Persian Gulf states; and iv) maximize regional ownership, but with external facilitation.
Topic:
Security, Diplomacy, International Cooperation, and Sovereignty
Political Geography:
Global Focus

20. Consumer Sovereignty and the Role of Government Intervention

Author:
Harold Furchtgott-Roth and Kirk R. Arner
Publication Date:
06-2020
Content Type:
Working Paper
Institution:
Hudson Institute
Abstract:
American businesses and consumers have an unequal relationship. Consumers generally are and should be sovereign because a consumer—not a seller, nor a third party, nor even the government—usually decides what to purchase. Consumers must like a business to buy its product or service. If a business has poor service, sales will suffer. And if a business is tainted by scandal, customers will flee. As courtiers of purchasing power, businesses go on bended knee to pay homage to the consumer. Typically, a business need not like a consumer to sell products or services. In most lines of business, a seller must sell to anyone willing to pay. And although there are types of businesses where a seller can legally refuse a sale, most rational sellers seek as many customers as possible.
Topic:
Economics, Government, Sovereignty, and Regulation
Political Geography:
Global Focus