Relevant bibliographies by topics / Treaties

Academic literature on the topic 'Treaties'

Author: Grafiati
Published: 4 June 2021
Last updated: 29 July 2024

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Journal articles on the topic "Treaties"

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Hamd Ahmed, Sirwan, and Halmat Saadoon Ghareeb. "Official Languages and International Treaties- A Reading of Iraqi Treaties Ratification Law of 2016." Journal of Legal and Political Studies 9, no. 1 (June 1, 2021): 270–98. http://dx.doi.org/10.17656/jlps.10198.

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Hillman, B. "Wind Treaties." Literary Imagination 6, no. 2 (January 1, 2004): 194. http://dx.doi.org/10.1093/litimag/6.2.194.

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Yearbook of Islamic and Middle East, Editors. "Peace Treaties." Yearbook of Islamic and Middle Eastern Law Online 1, no. 1 (1994): 441–99. http://dx.doi.org/10.1163/221129895x00335.

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Guruswamy, Lakshman. "Judging Treaties." Proceedings of the ASIL Annual Meeting 101 (2007): 175–81. http://dx.doi.org/10.1017/s0272503700025556.

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Dignas, Beate. "CRETAN TREATIES." Classical Review 48, no. 2 (October 1998): 383–85. http://dx.doi.org/10.1017/s0009840x98320028.

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Eaton, M. "Enacting Treaties." Statute Law Review 26, no. 1 (February 1, 2005): 13–21. http://dx.doi.org/10.1093/slr/hmi003.

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Mustafa Mammadova, Gunay. "DESIGN PROTECTION STANDARTS IN INTERNATIONAL TREATIES." SCIENTIFIC WORK 65, no. 04 (April 23, 2021): 310–13. http://dx.doi.org/10.36719/2663-4619/65/310-313.

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Despite the local application of the law, the attacks on intellectual property rights regardless of borders have created the necessity to protect these rights at the international level. The fact that each country has its own legal system and judicial system makes holders vulnerable in terms of protection and enforcement of their rights. In the global market, a consumer-approved design owner must register in 200 different countries and file a lawsuit against the offender. A number of international agreements have been adopted, taking into account the difficulties associated with the protection and enforcement of intellectual property rights. This article describes some important international treaties about legal protection of industrial design. Key words: industrial design, convention, international law, agreement, international protection
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Nida'a Nader Qumsieh, Nida'a Nader Qumsieh. "Interpretation of Boundaries Treaties in the Light of General Principles of International Boundaries: تفسير المعاهدات الحدودية في ضوء المبادئ العامة للحدود الدولية." مجلة العلوم الإقتصادية و الإدارية و القانونية 5, no. 20 (October 30, 2021): 45–23. http://dx.doi.org/10.26389/ajsrp.d090621.

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This paper sheds the light on the general rules for interpretation of intentional treaties, and the scope of their application on boundaries treaties. It shows the reflection of stability and finality of boundaries and subsequent conduct principles, as well as rules of equity on interpretation of boundaries treaties. This study also makes good explanation on the legal nature of boundaries treaties, and how this nature was a reason for excluding boundaries treaties from the application of fundamental change of circumstance term, and excluding boundaries treaties form application of Vienna rules of succession of state. In ends that the scope of application of general rules for interpretation of treaties is limited to adhere with general principles of international boundaries, in particular principle of stability of boundaries and principle of subsequent conduct. It explains how rules of equity can be used to change boundaries delimitated by treaties. This paper ascertains that boundaries treaties where not a subject for legal disagreement when discussing Vienna Convention of Law of treaties 1969, and Vienna Convention on Succession of States in respect of Treaties 1978, and it was agreed to exclude these treaties form the terms of these treaties.
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Goertz, Gary, and Paul F. Diehl. "Treaties and Conflict Management in Enduring Rivalries." International Negotiation 7, no. 3 (August 14, 2002): 379–98. http://dx.doi.org/10.1163/15718069-00703007.

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Simply equating treaties with conflict management success distorts a more complex relationship. The relationship of treaties to conflict management depends fundamentally on the kinds of treaties involved and where they occur in the life cycle of rivalries. This paper explores these issues and analyzes how treaties might be understood in the conflict-management process of enduring rivalries. In our conception, two basic categories of treaties play roles relevant to the conflict management of rivalries: security treaties and functional treaties. Security treaties are agreements between rivals that address specifically the issues at stake in the rivalry, or are military-related agreements involving arms control and the like. Functional treaties deal with non-security issues such as trade, the environment, and other matters. We propose that these two kinds of treaties play different roles in the conflict-management process, functioning as independent or dependent variables in the analyses of conflict-management success depending on their type and the life cycle of the rivalry. Our analysis of treaties flows from our punctuated equilibrium model of rivalries and decision-making.
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Rominskyi, Yevhen. "The legal vow, the oath and the treaty in the political and legal everyday life of the East Slavic state formations of the X‒XIV centuries." Yearly journal of scientific articles “Pravova derzhava”, no. 33 (September 2022): 227–35. http://dx.doi.org/10.33663/1563-3349-2022-33-227-235.

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The research is devoted to the problems of law-making treaties and the breadth of their distribution in the East Slavic state formations of the X‒XIV centuries. The need to study the terms vow and oath is related to the peculiarities of their own Old Rus terminology, where the words denoting the vow (swearing, “khrestne ciluvannya»), oath («rota», «khodyty do roty») and treaty (“ryad”, “ryad polojiti”) are used on the meaning of the same phenomena. By swearing an oath on the terms of the treaty. Therefore, all three terms should be used, although in general it is a single phenomenon. The most studied among all law-making treaties of East Slavic state formations of the X‒XIV centuries. there are international treaties that make up a large array of both original texts and their copies, extracts from treaty texts, as well as mentions of such treaties in chronicles. About 200 treaties are known, of which several dozen have remained more or less complete. A separate independent group among international treaties are peace treaties, both because of their content and in the fact that these treaties are almost impossible to divide into international and inter-princely. Another large and fairly well-studied group of law-making treaties are interprincely treaties. The division of groups of international and inter-princely treaties is partly extremely diffi cult, as their individual varieties are almost identical. Exclusively among the inter-princely should include: a) treaties, the rules of which were of all-Rus (or common to the principality) meaning, establishing universally binding rules (common name at the time ‒ «na ustruyeniye mira») and b) treaties, which enshrined the terms of princely rule. Territorially, inter-princely treaties were spread in all areas of East Slavic state formations of the X‒XIV centuries, both during the reign of the Rurikoviches and during the reign of the fi rst Gedeminovichs. It should be noted that international treaties are usually referred to in the sources as treaties (“ryad”), and inter-princely treaties are more based on the oaths that binded their conclusion («khrestne ciluvannya», «rota»). Therefore, in historical science, they received another name ‒ «Khrestociluval’ni gramoty». Two large blocks of treaties are the treaties of princes with their subjects. A distinction should be made between the political treaties of princes and the “viche”, which embodied the opinion of society and was its representative (the so-called treaties of princes with the people) and the treaties of princes with their servants (so-called free servants, “slugi volnyye”) and boyars. The latter category of treaties is a kind of vassal treaty, but they had many diff erences from such an institution in Western Europe. Both types of treaties are usually mentioned in the sources as oaths, although several fulltext records of princes with the “viche” survived, and for treaties with boyars, the sources themselves know that the reason for dismissal of the boyar could be a breach of treaty by the prince. The least studied among the law-making treaties are vassal treaties and treaties of personal dependence, in which the suzerains were free people and aristocrats. Similarly, intra-family and inter-family contracts have been little studied, although their existence is known from sources. In both cases, the limited subject matter is due to the extremely small source base: although more than a thousand birch-bark manuscripts have been found in the last 70 years, the number of private documents found remains insignifi cant. It is concluded that the complex cellular structure of East Slavic society, where each cell was the smallest social unit. In such a society, vertical connections are very weak and horizontal ones are complex. The cells of this cellular structure do not have hard walls and a person can belong to several neighboring cells. The closets themselves are attracted to each other on the basis of contractual relations. It is noted that this model of society has much in common with the so-called Catalan pactism (pactisme). Key words: East Slavic, Kyivan Rus, Old Rus, Medieval Law, Old Rus Law, Treaty, Legal Oath, International treaty, Source of Law, state formations, Legal history.
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Dissertations / Theses on the topic "Treaties"

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Horn, Frank. "Reservations and interpretative declarations to multilateral treaties." Amsterdam ; New York : New York, N.Y., U.S.A. : North-Holland ; Sole distributors for the U.S.A. and Canada, Elsevier Science Pub. Co, 1988. http://catalog.hathitrust.org/api/volumes/oclc/17385940.html.

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Smith, Heather Michelle. "Explaining ratification of human rights treaties signaling for aid during regional crises /." Connect to a 24 p. preview or request complete full text in PDF format. Access restricted to UC campuses, 2007. http://wwwlib.umi.com/cr/ucsd/fullcit?p3257393.

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Thesis (Ph. D.)--University of California, San Diego, 2007.
Title from first page of PDF file (viewed May 22, 2007). Available via ProQuest Digital Dissertations. Vita. Includes bibliographical references (p. 233-252).
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Siegmann, Till. "The Impact of Bilateral Investment Treaties and Double Taxation Treaties on Foreign Direct Investments." St. Gallen, 2007. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/02218667001/$FILE/02218667001.pdf.

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McCall-Smith, Kasey Lowe. "Reservations to human rights treaties." Thesis, University of Edinburgh, 2012. http://hdl.handle.net/1842/6320.

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This thesis examines the default application of the 1969 Vienna Convention on the Law of Treaties reservation rules to reservations to human rights treaties. The contemporary practice of formulating reservations allows states to unilaterally modify their treaty obligations following the conclusion of negotiations. Though multilateral treaties address a broad spectrum of subjects and are negotiated using a variety of methods, all treaties are governed by the same residual reservation rules of the Vienna Convention when there is not a treaty-specific reservation regime in place. The Vienna Convention system is only engaged if a state seizes the opportunity to determine whether a reservation is valid pursuant to default rules or if a challenge regarding the validity of a reservation is brought before another competent mechanism of review, such as a dispute resolution mechanism. Even when applied, the Vienna Convention rules are ambiguous at best and have been criticised since their inception due to the high degree of flexibility in their application, especially in relation to human rights treaties. In light of the inherent flaws of the Vienna Convention reservation regime and the structural characteristics of human rights treaties, rarely will a reserving state be deprived of the benefit of the reservation even if it is determined to be invalid by another State Party. Though the consequences of an invalidity determination are more concrete when the decision is taken by a dispute resolution mechanism, such as a court, seldom are disputes over the validity of a reservation to a human rights treaty submitted to a competent mechanism. Using the core UN human rights treaties as a case study this research highlights that the past thirty years have revealed a practical impasse in treaty law when the default reservation rules are relied upon to regulate reservations to human rights treaties. Reservations of questionable validity gain the same status as valid reservations because the Vienna Convention rules do not address the consequence for a reservation determined to be invalid outwith the traditional inter se application of the reservation between the reserving and objecting states, which is not logical in the context of a human rights treaty. Against this background, this thesis examines whether the default reservation rules adequately govern reservations to human rights treaties. The conclusion affirms that the Vienna Convention reservation regime can regulate reservations to human rights treaties but only if there is a clearly defined final view on the validity of a reservation taken by an organ other than the state. Therefore, it is argued that treaty-specific supervisory mechanisms attached to each of the core UN human rights treaties should be invested with the competency to serve a determinative function with respect to evaluating reservations to human rights treaties in order to facilitate a stronger basis for the international human rights system.
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Nettestad, Malin. "Tax Treaties: The EU Tax Dilemma : - The relationship between EU State Aid and Tax Treaties." Thesis, Uppsala universitet, Juridiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-333798.

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Huang, Yingliang. "Reservations to multilateral human rights treaties." Thesis, University of Ottawa (Canada), 2006. http://hdl.handle.net/10393/27374.

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Reservations to multilateral human rights treaties have become an important issue since the case of the Genocide Convention in 1951. Although the compatibility principle upheld by the International Court of Justice (ICJ) was codified in the 1969 Vienna Convention on the Law of Treaties (Vienna Convention), the current reservations mechanism is problematic and detrimental to human rights treaty-making. I will argue that the logical relation between the two standards comprising the compatibility principle has been lost under the Vienna Convention and it should be reintroduced by a competent body. For this purpose, I will analyze the characteristics of human rights treaties, clarify the permissibility of making reservations, go through the origin and development of the compatibility principle, and identify the problem of the current reservations mechanism, namely that the determination of the compatibility of reservations is left to individual States. The solution I will propose is that the ICJ should be conferred the competence to objectively determine the compatibility of reservations. Key words. the compatibility principle; the objective determination of compatibility
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Smith, Shirleen. "Dene treaties, anthropology and colonial relationships." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp02/NQ39593.pdf.

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Rijntjes, Dick. "Does Hong Kong need tax treaties?" Thesis, Click to view the E-thesis via HKUTO, 1996. http://sunzi.lib.hku.hk/HKUTO/record/B3862784X.

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Novoa, Curich Yvana Lucía. "Are anticorruption conventions human rights treaties?" THĒMIS-Revista de Derecho, 2017. http://repositorio.pucp.edu.pe/index/handle/123456789/108632.

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This article seeks to determine whether international anticorruption conventions can be considered human rights treaties. The conclusion the author arrives to in the present article involves a new approach to understand the effects of the implementation of the aforementioned conventions in Peru.To answer the question whether these conventions are human rights treaties, the author explains the aim and the purpose of these conventions, and addresses its role on democracy and its relation with Human Rights. Finally, the author wonders if it is possible to recognize a fundamental right to a non-corrupt government.
El presente artículo busca determinar si las convenciones internacionales de lucha contra la corrupción pueden ser consideradas como tratados de Derechos Humanos. La conclusión a la que llega la autora implica una nueva forma de pensar los efectos en la aplicación de dichas convenciones en nuestro país. Para llegar a una respuesta, la autora explica el objeto y finalidad de estas convenciones, y aborda su rol en la democracia y su relación con los Derechos Humanos. Finalmente, la autora se pregunta si es posible el reconocimiento del derecho a un gobierno no corrupto.
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Robert, Sheila, and University of Lethbridge Faculty of Arts and Science. "The negotiation and implementation of Treaty 7, through 1880." Thesis, Lethbridge, Alta. : University of Lethbridge, Faculty of Arts and Science, 2007, 2007. http://hdl.handle.net/10133/619.

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The objective of this thesis is to examine the archival documents that may be considered by the Supreme Court of Canada if the Treaty 7 Nations were to challenge the Federal Government on the Treaty’s content and meaning. The impetus for this thesis is two-fold. Firstly, recent decisions by the Supreme Court of Canada, in relation to Aboriginal historical treaties, have demonstrated a shift towards legally recognizing the sovereignty of First Nations. As more First Nations challenge the Federal Government on their fulfillment of treaty obligations, Supreme Court decisions will become more elaborate and exhaustive, providing many Nations with an opportunity to address treaty concerns in a more substantive manner than in the past. Secondly, the Blackfoot are my neighbours and I am very honoured to relay part of their story.
375 leaves ; 29 cm.
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Books on the topic "Treaties"

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States, United. Tax treaties. 2nd ed. Chicago, IL (4025 W. Peterson Ave., Chicago 60646-6085): CCH Inc., 2004.

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US GOVERNMENT. Tax treaties. 2nd ed. Chicago, IL: CCH Inc., 2004.

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Canada. Indian and Northern Affairs. Ontario treaties. Ottawa: Indian and Northern Affairs, 2000.

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Canada. Indian and Northern Affairs Canada., ed. Ontario treaties. [Ottawa]: Indian and Northern Affairs Canada, 2000.

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Hersley, Richard, and Gregory Coyes. Making treaties. Vancouver, BC: Motion Visual Productions, 1998.

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Community, European Economic, ed. Treaties establishing the European Communities: Treaties amending these treaties ; Single European Act ; Resolutions-declarations. Luxembourg: Office for Official Publications of the European Communities, 1987.

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Office for Official Publications of the European Communities., ed. Treaties establishing the European Communities: Treaties amending these treaties : Single European Act : resolutions, declarations. Luxembourg: Office for Official Publications of the European Communities, 1987.

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Council of the European Communities., ed. Treaties establishing the European Communities: Treaties amending these treaties : Single European Act : Resolutions-Declarations. Luxembourg: Office for Official Publications of the European Communities, 1987.

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Service, United States Internal Revenue. U.S. tax treaties. [Washington, D.C.?]: Dept. of the Treasury, Internal Revenue Service, 1989.

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Smit, Hans. International arbitration treaties. [Yonkers, N.Y.]: Juris Pub., 1998.

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Book chapters on the topic "Treaties"

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Pisillo Mazzeschi, Riccardo. "Treaties." In International Human Rights Law, 65–110. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-77032-7_4.

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Gladman, Imogen. "Treaties." In The European Union Encyclopedia and Directory 2022, 405–28. 22nd ed. London: Routledge, 2021. http://dx.doi.org/10.4324/9781003179887-1319.

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Masiola, Rosanna, and Renato Tomei. "Manipulating Treaties." In SpringerBriefs in Law, 73–94. Cham: Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-14271-5_6.

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Groombridge, Brian. "Multilateral Treaties." In Global Biodiversity, 479–89. Dordrecht: Springer Netherlands, 1992. http://dx.doi.org/10.1007/978-94-011-2282-5_30.

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Wegner, Harold C. "Other Treaties." In Patent Law in Biotechnology, Chemicals & Pharmaceuticals, 44–45. London: Palgrave Macmillan UK, 1992. http://dx.doi.org/10.1007/978-1-349-21958-2_5.

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de Sherbinin, Alexander. "Environmental Treaties." In Encyclopedia of Remote Sensing, 196–99. New York, NY: Springer New York, 2014. http://dx.doi.org/10.1007/978-0-387-36699-9_200.

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McCormick, John. "The Treaties." In European Union Politics, 130–45. London: Macmillan Education UK, 2011. http://dx.doi.org/10.1007/978-0-230-34391-7_9.

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Oellers-Frahm, Karin, and Andreas Zimmermann. "Locarno Treaties." In Dispute Settlement in Public International Law, 1628–35. Berlin, Heidelberg: Springer Berlin Heidelberg, 2001. http://dx.doi.org/10.1007/978-3-642-56626-4_96.

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Bent, Stephen A., Richard L. Schwaab, David G. Conlin, and Donald D. Jeffery. "International Treaties." In Intellectual Property Rights in Biotechnology Worldwide, 392–470. London: Palgrave Macmillan UK, 1987. http://dx.doi.org/10.1007/978-1-349-08009-0_9.

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McLure, Charles E. "Tax Treaties." In The New Palgrave Dictionary of Economics, 13474–78. London: Palgrave Macmillan UK, 2018. http://dx.doi.org/10.1057/978-1-349-95189-5_2614.

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Conference papers on the topic "Treaties"

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Ifft, Edward. "Verifying the INF and START treaties." In NUCLEAR WEAPON ISSUES IN THE 21ST CENTURY. AIP Publishing LLC, 2014. http://dx.doi.org/10.1063/1.4876454.

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Richards, Paul G. "Seismic methods for verifying test ban treaties." In AIP Conference Proceedings Volume 178. AIP, 1988. http://dx.doi.org/10.1063/1.37838.

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Wang, Haoxu, Omar A. C. Cortes, and Andrew Rau-Chaplin. "Dynamic optimization of multi-layered reinsurance treaties." In SAC 2015: Symposium on Applied Computing. New York, NY, USA: ACM, 2015. http://dx.doi.org/10.1145/2695664.2695899.

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Magrino, Tom, Jed Liu, Nate Foster, Johannes Gehrke, and Andrew C. Myers. "Efficient, Consistent Distributed Computation with Predictive Treaties." In EuroSys '19: Fourteenth EuroSys Conference 2019. New York, NY, USA: ACM, 2019. http://dx.doi.org/10.1145/3302424.3303987.

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Armeanic, Alexandru. "Scope Of International Treaties To Avoid Double Taxation." In 27th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy”. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/cike2023.61.

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The conventions concluded by the Republic of Moldova on the notion of "person" do not include the element of society, replacing it with the notion of a legal entity. Data: However, the conventions concluded by the Republic of Moldova in the article that will refer to the general definitions (art. 3), will not even refer to the content of a legal person, as is done in the case of the Model Convention, when it refers to the notion of "society". Methodology: These distinctions do not have deviant interpretations, because the notion of "company" is defined by the Model Convention in the following way: "the term "company" designates any legal person or any entity that is considered for taxation purposes as a legal person". Findings: Therefore, in the broad sense of the concept of "legal person", used in the conventions concluded by the Republic of Moldova, only those legal persons that are taken into account "for the purpose of taxation" can be defined, i.e. legal persons that are subject to taxation with regard to taxes which are covered by the convention. In the case of legal entities, when it is a resident of both contracting states, it is considered resident in that contracting state where the effective management body is located. It is necessary to underline the fact that the international benefits of elimination of double taxation are offered only to subjects resident in one or both signatory states. A taxable subject who is not resident in one of these states will not be able to benefit from the provisions of the conventions.
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Kleštincová, Soňa. "Analysis of Network Analysis Tools Possibilities in Area of International Taxation." In EDAMBA 2022: 25th International Scientific Conference for Doctoral Students and Post-Doctoral Scholars. Bratislava: University of Economics in Bratislava, 2023. http://dx.doi.org/10.53465/edamba.2022.9788022550420.209-218.

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In modern era of globalization, we face every day to new business models, technologies and way of enterprises achieve their revenues and gain profits. Under these conditions is quite harder to tax internationally operating businesses when we realize that actual network created of bilateral and multilateral treaties in not so perfect as we would assume. From these facts arises the research question. Is actual network of bilateral tax treaties perfect? If no, where the weak parts are? And finally, and most importantly, how can we measure it? In our research paper we analyze which tools of social network analysis can be used to measure and examine nature of bilateral tax treaties network. By understanding answer to this research question, in future we would be able to fully use all the SNA tools, that are most suitable for network of bilateral tax treaties and treaties like them. Furthermore, we can predict which tools are on the other hand not suitable for this type of network.
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Corden, Pierce, and David Hafemeister. "Nuclear proliferation and testing: A tale of two treaties." In NUCLEAR WEAPONS AND RELATED SECURITY ISSUES. Author(s), 2017. http://dx.doi.org/10.1063/1.5009229.

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Dao, Le Thi Anh. "Implementation Of Marine Environmental Treaties In Vietnam: Problems And Resolutions." In ICLES 2018 - International Conference on Law, Environment and Society. Cognitive-Crcs, 2019. http://dx.doi.org/10.15405/epsbs.2019.10.18.

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G., Adinda Balqis Tegarmas, and Derry Krisna Susanto. "Implication of Bilateral Investment Treaties on Sustainable Development: Indonesia Mining." In Airlangga Conference on International Relations. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0010273400790085.

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Nita, Andreea, and Laurentiu Rozylowicz. "Dynamics of the international environmental treaties - perspectives for future cooperation." In 2020 IEEE/ACM International Conference on Advances in Social Networks Analysis and Mining (ASONAM). IEEE, 2020. http://dx.doi.org/10.1109/asonam49781.2020.9381333.

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Reports on the topic "Treaties"

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Scarlett, Harry Alan. Treaties and Arms Control. Office of Scientific and Technical Information (OSTI), June 2020. http://dx.doi.org/10.2172/1634914.

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Battaglini, Marco, and Bård Harstad. The Political Economy of Weak Treaties. Cambridge, MA: National Bureau of Economic Research, December 2016. http://dx.doi.org/10.3386/w22968.

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MacArthur, Duncan W., Nancy J. Nicholas, and Kory Budlong-Sylvester. Arms Reduction Treaties and Attribute Measurement. Office of Scientific and Technical Information (OSTI), November 2012. http://dx.doi.org/10.2172/1056510.

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Dunworth, Treasa. Compliance and Enforcement in WMD-related Treaties. The United Nations Institute for Disarmament Research, December 2019. http://dx.doi.org/10.37559/wmd/19/wmdce1.

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Scotchmer, Suzanne. The Political Economy of Intellectual Property Treaties. Cambridge, MA: National Bureau of Economic Research, August 2002. http://dx.doi.org/10.3386/w9114.

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Millán-Narotzky, Lucas, Javier García-Bernado, Maïmouna Diakité, and Markus Meinzer. Tax Treaty Aggressiveness: Who is Undermining Taxing Rights in Africa? Institute of Development Studies (IDS), November 2021. http://dx.doi.org/10.19088/ictd.2021.015.

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Tax avoidance strategies by multinational companies rely heavily on tax treaties. Multinational companies can relocate financial activities across countries to ensure the applicability of the most beneficial tax treaties. This ‘treaty shopping’ can be particularly harmful to African countries, impairing their efforts for domestic resource mobilisation and achieving sustainable development goals. In this paper, we analyse the aggressiveness of tax treaties towards African countries – the extent to which signing tax treaties reduces the taxing rights of African governments. We find that treaties signed with France, Mauritius and the United Arab Emirates reduce withholding tax rates the most, while treaties signed with European countries – and, in particular, the United Kingdom and France – greatly limit other taxing rights, for example, by restricting the scope of permanent establishment definition.
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Blonigen, Bruce, Lindsay Oldenski, and Nicholas Sly. Separating the Opposing Effects of Bilateral Tax Treaties. Cambridge, MA: National Bureau of Economic Research, October 2011. http://dx.doi.org/10.3386/w17480.

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Blonigen, Bruce, and Ronald Davies. Do Bilateral Tax Treaties Promote Foreign Direct Investment? Cambridge, MA: National Bureau of Economic Research, March 2002. http://dx.doi.org/10.3386/w8834.

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Binnendijk, Hans, and Jeffrey Simon. Hungary's Near Abroad. Minorities Policy and Bilateral Treaties. Fort Belvoir, VA: Defense Technical Information Center, November 1996. http://dx.doi.org/10.21236/ada385627.

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Hicks, Jacqueline. Drivers of Compliance with International Human Rights Treaties. Institute of Development Studies (IDS), August 2021. http://dx.doi.org/10.19088/k4d.2021.130.

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Are international human rights treaties associated with better rights performance? The appetite for a conclusive answer has driven a number of large scale quantitative studies that have broadly shown little or no effect, and sometimes even a backsliding. However, the headline conclusions belie much more complicated findings, and the research methods used are controversial. These issues undermine confidence in the findings. Comparative and individual case studies allow for more detailed information about how domestic human rights activists use international human rights laws in practice. They tend to be more positive about the effect of treaties, but they are not as systematic as the quantitative work. Some indirect measures of treaty effect show that the norms contained within them filter down into domestic constitutions, and that the process of human rights reporting at the UN may be useful if dialogue can be considered an a priori good. It is likely that states are driven to comply with human rights obligations through a combination of dynamic influences. Drivers of compliance with international law is a major, unresolved question in the research that is heavily influenced by the worldview of researchers. The two strongest findings are: Domestic context drives compliance. In particular: (1) The strength of domestic non-governmental organisations (NGOs), and links with international NGOs (INGOs), and (2) in partial and transitioning democracies where locals have a reason to use the treaties as tools to press their claims. External enforcement may help drive compliance when: (1) other states link human rights obligations in the treaties to preferential trade agreements, and (2) INGOs ‘name and shame’ human rights violations, possibly reducing inward investment flows from companies worried about their reputation. Scholars also identify intermediate effects of continued dialogue and norm socialisation from the UN’s human rights reporting processes. Interviews with diplomats involved in UN reporting say that the process is more effective when NGOs and individual governments are involved.
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