The French Loi de Vigilance: Prospects and Limitations of a Pioneer Mandatory Corporate Due Diligence

The French Loi de Vigilance is the result of a remarkable mobilization of trade unions, civil society and parliamentarians. It combines hard law with (international) soft law standards on business and human rights and introduces an unprecedented corporate duty of vigilance in French tort law.

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Reform of International Corporate Tax Norms: A Value-Theoretical Perspective

Clair Quentin delivers a brief guide to the various schools of Marxian value theory generally encountered today, and what they would say about the distribution of the global corporate tax base if they were adopted as the theoretical basis for the OECD’s work in this area.

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OSCE: Deutsches Wahlrecht ist revisionsbedürftig

Das Wahlverfahren bei der Bundestagswahl 2009 war nicht über alle Zweifel erhaben. Zu diesem Schluss kommt der soeben veröffentlichte OSCE-Bericht (Link von Wahlrecht.de über Twitter) zur Bundestagswahl. Einige Aspekte des Wahlrechts könnten eine Reform gebrauchen, finden die OSCE-Wahlwatcher: It is of concern that the legislation does not provide for a judicial review of decisions made […]

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