10 Dezember 2021
Whistleblowing to a Latin Tune
When the anti-corruption systems whistleblowed to a Latin tune recently, the resulting sound was remarkably ugly. It was loud, as the Odebrecht, Petrobras, and J&F cases revealed a wide-spread, refined system of corruption involving prominent politicians and businesspeople in 12 countries from Latin America and Africa named as “Operation Car Wash”. But the sound was also dissonant, as it played tunes that did not represent the patterns of justice expected from the Latin legal systems. That sound had a peculiar U.S. American accent. Continue reading >>
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16 Juni 2020
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. Continue reading >>05 März 2020
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. Continue reading >>
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13 Dezember 2009