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Le Cadre inclusif sur le BEPS de l’Organisation de coopération et de développement économiques (OCDE) envisage une approche fondée sur deux piliers en matière de taxation de l’économie numérique. Les premières estimations concernant l’impact de ses recommandations montrent une...
Persistent link: https://www.econbiz.de/10012490890
The discussion on the need for mandatory human rights due diligence (HRDD) requirements has permeated the interests of policy makers, civil society organizations and international organizations. The current trend on the adoption of domestic legislation concerning HRDD standards shows a variety...
Persistent link: https://www.econbiz.de/10014233717
The effects of climate change on people's daily lives threaten the full enjoyment of human rights. The Human Rights Council adopted two landmark resolutions recognising the human right to a clean, healthy and sustainable environment (Resolution 48/13), and establishing the mandate for a Special...
Persistent link: https://www.econbiz.de/10014233728
Bien que le soutien croissant des membres de l'OMC pour une proposition de dérogation à certaines obligations de l'Accord sur les ADPIC concernant les produits de santé nécessaires pour répondre à la pandémie COVID-19 ait rendu imminente une décision sur la dérogation ADPIC, celle-ci...
Persistent link: https://www.econbiz.de/10012696526
Persistent link: https://www.econbiz.de/10012433972
The reform option on the Standing Multilateral Mechanism (SMM) currently under discussion at UNCITRAL's Working Group III (WGIII) has raised a number of important, systemic concerns for the procedural reforms of investor-State dispute settlement. This paper first seeks to situate the discussions...
Persistent link: https://www.econbiz.de/10013469601