full book landing page (including bibliography): https://www.pulp.up.ac.za/component/edocman/sixty-years-after-independence-africa-and-international-law-views-from-a-generation-soixante-ans-apres... Show morefull book landing page (including bibliography): https://www.pulp.up.ac.za/component/edocman/sixty-years-after-independence-africa-and-international-law-views-from-a-generation-soixante-ans-apres-les-independances-l-afrique-et-le-droit-international-regards-d-une-generation Show less
The current orthodoxy maintains courts are not required to compare all language texts of a plurilingual tax treaty but may rely on a single one for cases of 'routine interpretation'. This view is... Show moreThe current orthodoxy maintains courts are not required to compare all language texts of a plurilingual tax treaty but may rely on a single one for cases of 'routine interpretation'. This view is fundamentally flawed, in violation of the Vienna Convention on the Law of Treaties, and the source of treaty misapplication. This study aims to: (1) help diminish treaty misapplication through abandonment of the current orthodoxy; (2) show that sole reliance on prevailing texts is available as a pragmatic alternative in line with the Vienna Convention that reduces global resource costs of tax treaty interpretation and increases its overall consistency by eliminating unintended deviations caused by language idiosyncrasies; (3) provide policy recommendations how residual cases may be eliminated. To support this goals, this study seeks to provide conclusive arguments and useful data to policy makers, treaty negotiators, judges, practitioners, and other scholars. Its analysis of the final clauses in 3,844 tax treaties is intended to help both taxpayers and courts interpreting tax treaties in practice. The general arguments presented in this book are not limited to tax treaties, since similar issues play a role in the interpretation of other treaties, for example, in the field of foreign investment regulation. Show less
The African continent and its people occupy a 'subaltern' position in global politics where voices from the African continent remain on the peripheries of global governance. Since the United... Show moreThe African continent and its people occupy a 'subaltern' position in global politics where voices from the African continent remain on the peripheries of global governance. Since the United Nations Human Rights Council, set up in 1996, is envisaged to be a forum for dialogue on thematic issues on all human rights, Africans need to seize the opportunity to be heard, rather than remaining as a problem to be solved. This paper presents three key arguments that need to be taken into account during the process of the remaking of the world order and re-creation of a new global governance architecture. Firstly, it raises the key issue of the African continent and the African people being perceived as a problem to be solved rather than a voice to be heard within global politics. Secondly, it makes a case for the use of oral history as an ideal medium to bring the voices of the subaltern to the notice of the Human Rights Council and as a key methodology in the current endeavour to understand different situations of human rights violations. In particular, it examines three cases where oral history was utilized to highlight human rights issues, including one instance where oral testimonies led to the crafting of a democratic freedom charter (in South Africa). Thirdly, the paper grapples with the question of whose values and whose voice should underpin the universal human rights discourse and global governance. [ASC Leiden abstract] Show less
