Customary international tax law has traditionally not received a lot of acclaim in international tax law literature. However, the infrastructure of international tax law is becoming increasingly... Show moreCustomary international tax law has traditionally not received a lot of acclaim in international tax law literature. However, the infrastructure of international tax law is becoming increasingly multilateral. The recent adoption of the Multilateral Instrument and the creation of the Inclusive Framework, two initiatives related to the OECD/G20 Base Erosion and Profit Shifting Project, have accelerated the width of cooperation on international tax matters. For that reason, the authors (re)consider the existence of customary international law in the area of international tax law. They conclude that, perhaps contrary to the intuition of tax lawyers, the evidence in favour of customary international tax law is building up. The question whether customary law exists within the area of international taxation is therefore not misplaced. Show less
This dissertation explores the relationship between autonomous weapon systems, the concept of human dignity, and international law. The thesis focuses on four branches of international law ... Show moreThis dissertation explores the relationship between autonomous weapon systems, the concept of human dignity, and international law. The thesis focuses on four branches of international law (international humanitarian law, human rights law, criminal law and the law of state reponsibility) and discusses whether autonomous weapon systems can be used in compliance with these bodies of law. The foundational notion of human dignity in international law provides a theoretical framework for the research and writing. The thesis argues that there are certain kinds of decision-making responsibilities that humans should not delegate to autonomous machines. More specifically, it argues that the transfer of decisions involving complex (and often contradictory) values to artificial intelligence software violates human dignity and, therefore, international law. Nevertheless, as the speed of autonomous weapon systems increases, the opportunities for human involvement and intervention in such decisions will inevitably decrease. Thus, to preserve the principle of human dignity (and ultimately international law), autonomous weapons should have a ‘co-active’ design that ensures teamwork and interdependence between humans and the computer software that directs these weapons. Show less
The manuscript studies NGOs in international law. For that purpose, NGOs were appraised under each of the sources of international law, which, according to authoritative legal doctrine, were listed... Show moreThe manuscript studies NGOs in international law. For that purpose, NGOs were appraised under each of the sources of international law, which, according to authoritative legal doctrine, were listed in article 38 of the Statute of the International Court of Justice. The thesis also addresses the challenges to the legitimacy of States and Intergovernmental Organizations in an era in which electoral democracies constitute the predominant form of government. The research has identified that international law is changing to accommodate new subjects of law that were not conceivable under positivism. The author argues that NGOs are subjects of law to the same extent that Intergovernmental Organizations are, because both are created by subjects of international law (States and individuals) under a typical principal-agent relationship as rational-legal bodies entrusted with certain functions, which, with the attendant duties and responsibilities, were clothed by its constituencies __with the competence required to enable those functions to be effectively discharged__. Show less
