Symposium Posts

How States proceed with building consensus to create a social contract that facilitates effective taxation, especially in the light of the massive disruptions caused by the pandemic will require continuous engagement by all parties. Success will perhaps depend on how proactively and quickly countries and the international taxation system unlearn old habits and begin to ascribe to the new normal way of doing things.

What do we owe our States, and what do our states owe us? This is a difficult question, sometimes answered by invoking a social contract between the rulers and the ruled which implicitly sets out the rights and responsibilities of each. Matters get even more complicated where international citizens and multinational corporations are concerned. Are they party to multiple social contracts? Or none? I will argue that if there is a social contract, then those involved in the international tax system—including tax evasion and facilitating novel forms of tax avoidance—are party to it.

This symposium addresses issues such as the low tax to GDP ratio in developing states, the broken social contract in these countries and the reforms needed to repair the social contract. The convener, in accepting the invitation of Afronomicslaw to host the tax symposium, called upon tax practitioners, academics, policy experts, philosophers, administrators, to offer insights on the relationship between taxation and the social contract

This contribution delivers an overview of OECD documents that tackle Responsible Business Conduct in general and Due Diligence in particular, sharing some of the author’s views on challenges for implementation of due diligence in Latin America.

Due diligence can be required under both legal and extra-legal understandings. It has had a long presence in international law, under different regimes, offering a flexible approach that demands reasonable responses in light of the concrete circumstances. However, because of its actual demands depending on primary law, how it is and will be made operative in business and human rights law cases will depend much on its understanding, negotiations and law-making. Thus, it is important to identify risks of a “weak” multi-level adoption due to potential “corporate or economic capture” and other dynamics.

El pasado 21 de mayo, profesoras y profesores que integran la Rama Latinoamericana de la Global Business and Human Rights Scholars Association realizaron el webinar “La Debida Diligencia en el régimen de Empresas & Derechos Humanos: Una visión desde América Latina”. El propósito del evento fue analizar la debida diligencia y su potencial impacto en las discusiones sobre el régimen de empresas y derechos humanos en dicha región.

On May 21, members of the Latin American Branch of the Global Business and Human Rights Scholars Association organized the webinar “Due Diligence in the Business & Human Rights regime: A Latin American view”. The purpose was to analyze the potential impact that the implementation of due diligence norms and policies may have in advancing the business and human rights field in the region.

The circular economy concept is receiving an increasing amount of attention by academics, law-and policy-makers, and private stakeholders as an alternative economic model to realise a transition to a low-carbon, sustainable future. Drivers behind the circular economy concept’s popularity include growing public awareness of plastics waste and biodiversity impacts, increasing competitiveness for natural resources globally especially amongst the G20, and innovations in bio and digital technologies.

The COVID-19 pandemic has exacerbated existing vulnerabilities while creating new ones for many regions particularly in Africa, Latin America, the South Pacific and the Caribbean. COVID-19 as well as the trade wars among the major trading economies of the world that preceded it have threatened abandonment and disruption of the global trade and investment regime all the time while promising actual reform. This webinar which follows the conclusion of the four-part Symposium on COVID-19 and International Economic Law in the Global South, will explore these themes from a variety of perspectives.

The first aim of my work is to analyse this version of Bioeconomy, its foundations, and its consequences while the second aim is to see what happens to both bioeconomies and to Bioeconomy’s interrelated normative spaces if we change the underlying idea of value from its Western/Global Northern (and Settler Colonial) constitution to alternative ones. To achieve the first goal, I follow a strategy of provincialization and for the second goal I try to strike up a dialogue with decolonial options.