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Emma Xu Vol. 41 Associate Editor No one could have known that a niche international arbitral tribunal headquartered in Lausanne, Switzerland would break social media by deciding against South African athlete Caster Semenya for her naturally elevated testosterone.  The decision handed down by the Court of Arbitration for Sport (CAS) in the spring of 2019, Caster Semenya v. International Association of Athletics Federations (IAAF), is just one of the many instances where international tribunals have
Evan Harary Vol. 41 Associate Editor Russian incursion into Ukrainian territory—in the form of the annexation of Crimea and the ongoing conflict between Ukraine and Russia-backed separatists in Donbass—has provided for fertile territory for human rights abuses. Monitors report an uptick in generalized violence against women, as well as instances of torture, forced labor, illegal detentions, and appropriation of property under threat of violence.[1] Victims of these abuses are now seeking justice, both in Ukrainian
February 20, 2020

Tax Havens and the High Seas

Reem El-Mehalawi Vol. 41 Associate Editor As the world becomes more globalized and connected, it is especially important to develop laws that will prevent global enterprises from being subject to double taxation. If every state were to tax a portion of a certain company’s profits, the sum of those portions might exceed the total income of the enterprise.[1] This can be an especially serious problem for shipping enterprises—their profits are generally quite modest, and taxation
Laura Boniface Vol. 41 Associate Editor Sicily, an island in the Mediterranean off the southwestern coast of Italy, is one of the world’s regions most strongly associated with organized crime. As recently as July 2019, officials in the United States and Italy arrested nineteen mafia suspects in an operation called “New Connection.”[1] The operation was successful in part because of the cooperation between the two nations, which is the sort of outcome envisioned by the
Cora Wright Vol. 41 Associate Editor On January 1st, 2020, South Africa significantly changed its refugee laws. However, these changes are inconsistent with international refugee law, specifically the 1951 Refugee Convention, to which South Africa is a party. These amendments to South African refugee law run contrary to the right of an asylum seeker to non-refoulment and to work.[1] Additionally, they add layers of red tape to South African’s asylum system while also subverting the
Wooyoung Lee Vol. 41 Associate Editor It is a wave that may be turning. Provisions for the exchange of information are standard in tax treaties because one of the primary purposes of bilateral tax treaties is to facilitate the exchange of information.[1] Since the US is relatively unusual among countries because it insists on taxing the income of its citizens regardless of where they are geographically,[2] the US has comparatively needed more information on its
Amanda Swenson Vol. 41 Associate Editor Investor state dispute settlement (ISDS) is an international legal proceeding whereby individuals and entities that invest in foreign countries can bring suit in international tribunals in order to protect their property interests associated with their foreign investments. The institution has been widely criticized among scholars, civil society organizations and public figures for a wide variety of reasons, not least of which is the institution’s potential for interfering with the
Kay Li Vol. 41 Associate Editor This is the sixth month of the ongoing series of protests in Hong Kong, and with each passing day they get more and more violent, now involving baton beatings, water cannons, tear gas, petrol bomb attacks, and even gunfire (1)(2). The protests started in June, when the first protest was triggered by the Hong Kong government’s proposal of the Fugitive Offenders and Mutual Legal Assistance in Criminal Matters Legislation
Vijaya Singh Guest Editor Every technological innovation is accompanied by the good and the bad. Henry Rollins Introduction Technology has revolutionised the way humans live by continually fulfilling their previously unmet needs. One example of this is the advent of Artificial Intelligence (“AI”), which is capable of performing human functions and even replacing them in the distant future. One such human function that AI has the potential to disrupt is warfare. In the foreseeable future,
Axelle Vivien Vol. 41 Associate Editor For decades, the United States (“US”) was the main – and unique? – driving force behind the worldwide prosecution of corporations and individuals bribing foreign officials. While the American Foreign Corrupt Practices Act (“FCPA”) was originally enacted in an effort to restore confidence in the integrity of the American business system and economy, the US’s unique leadership position in this worldwide fight led some foreign observers to criticize the