Elizabeth Heise Vol. 39 Online Editor Poland has recently passed a law that would make it a crime, punishable by up to three years in prison, to use phrases such as “Polish death camps” to describe the Nazi death camps in Poland, or to blame Poland for its complicity in the Holocaust.[1] The bill, which passed in the Senate by a vote of 57-23[2] and was championed by the ruling Law and Justice Party,[3] contains a “clear and explicit exclusion of such activities related to artistic and scientific pursuits,”[4] which has done little to quell its critics’ concerns that it will suppress free speech and discourse in Poland.[5] This bill has created controversy both in Poland and abroad. Officials from Israel and the United States, in particular, have criticized the bill as a threat to free speech and to Poland’s international relations.[6] Other critics worry about historical inaccuracy, citing Polish citizens’ complicity in the Jedwabne massacre of Polish Jews, and the lesser-known post-World War II atrocities in Kielce,[7] and fear that this bill will be used to target historians and Holocaust survivors.[8] Read More
William Yau Vol. 39 Associate Editor As an innovative development in the area of international tax treaties, the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) will provide a method to strengthen existing tax treaties to protect against tax avoidance strategies without the burden of bilaterally renegotiating each individual treaty.[1] With the treaty poised to enter into force in the coming months, it could also help address other international treaty issues by serving as a basic framework model. Read More
Sarah Syed Vol. 39 Associate Editor Myanmar, formerly known as Burma, has been under close watch for its human rights abuses.[1] In 2012, the Myanmar military rounded up thousands of Rohingya into ghetto-like camps with deplorable conditions in the Rakhine state.[2] The Rohingya are a Muslim ethnic minority group of Bangladeshi descent.[3] On top of being excluded from citizenship and all forms of legal existence, many Rohingya are detained and forced to seek refuge in neighboring countries.[4] Major international organizations hold a firm stance that there is evidence that ethnic cleansing of Rohingya and that genocidal acts are being perpetrated under the government, which recently transitioned from a military dictatorship to democracy.[5] The socio-political history of Rohingyas in Myanmar, as well as U.S. influence on Myanmar’s democratization, explain why the violence against Rohingyas occurs without significant international intervention.[6] As the international community stands by, the Rohingya in Internally Displaced Persons (IDP) camps face harsh conditions and ongoing threats of violence, resulting in a refugee crisis.[7] Read More
Han Zhu Vol. 39 Executive Editor On June 30, 2017, the spokesman of the Chinese Foreign Ministry, in a retort to foreign statements regarding the political conditions of Hong Kong, said the Sino-British Joint Declaration, which laid the groundwork for Hong Kong’s handover, is a “historical document that no longer has any realistic meaning.”[i] Not only did this statement immediately raise concerns about China’s 50-year promise of the so-called “one country, two systems” framework implemented in Hong Kong, it also cast doubt on China’s future commitment to international law at large. Read More
Layne Smith Vol. 39 Associate Editor The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) is a tax convention drafted by the Organisation for Economic Cooperation and Development (OECD) that sets out several substantive provisions aimed at reducing the loss of tax revenues caused by multinational companies artificially shifting profits to lower-tax jurisdictions.[1] The impact of successful implementation of the measures contained in the MLI would likely be especially pronounced in Europe, which is home to several holding company jurisdictions – that is, jurisdictions with generally favorable treatment of corporate income tax where multinational corporations choose to incorporate in order to artificially reduce their tax liability. Should the various provisions of the MLI be implemented by European countries, it could strongly deter jurisdiction-shopping by multinationals, and serve to more successfully pursue the goals laid out in the MLI, namely the prevention of base erosion and profit-shifting by multinational companies taking advantage of gaps and loopholes in various tax treaties to artificially lower their tax liabilities. Read More
Jens Thomsen Vol. 39 Associate Editor The Rohingya, a stateless, predominantly Muslim ethnic group, are victims of persecution being carried out in the western border state of Rakhine by Myanmar’s military forces.[1] It is the fastest-growing ongoing refugee crisis—since late August of this year, 615,500 refugees have fled to Bangladesh to escape execution, rape, and arson.[2] Although Myanmar’s government has made it difficult for human rights investigators to assess the situation, the United Nations (UN) High Commissioner for Human Rights has stated that it seems to be a “textbook case of ethnic cleansing.”[3] Satellite images have shown entire villages wiped out by fires set by Myanmar’s military forces.[4] The Buddhist majority in Myanmar has deeply negative views of the Rohingya.[5] Most do not see them as part of the Burmese nation, but as illegal immigrants from Bangladesh.[6] This has put Nobel Peace Prize winner Aung San Suu Kyi in a difficult position as Myanmar’s de facto leader. Read More
Jessica Riley Vol. 39 Associate Editor They have been called “the world’s most persecuted people.”[1] They have been denied citizenship and basic human rights in the only country many have ever known.[2] They have been beaten, raped, and murdered.[3] For many of the Rohingya people, this laundry list of abuses has recently reached an alarming crescendo of extreme violence causing more than 600,000 people to flee their homes in the Rakine state in an attempt to find safety outside of Myanmar.[4] However, this crisis that is currently being splashed across the news screens of the world is not an overnight disaster; rather, tragically, it has historical roots and has been “decades in the making.”[5] Read More
Layan Charara Vol. 39 Associate Editor On October 27, 2017, Burundi became the first country to withdraw from the International Criminal Court (ICC).[1] Its withdrawal is presumed to be an attempt to elude scrutiny of the carnage ensuing since President Pierre Nkurunziza made a third bid for the presidency in 2015.[2] The Nkurunziza administration is accused of committing crimes against humanity, including killing, torture, sexual violence, and forced disappearance.[3] Burundi, however, cites the Court’s fixation on the African continent as the reason for its exit. The ICC began a preliminary examination of the crimes in April of 2016.[4] Burundi’s withdrawal does not affect the investigation of alleged crimes committed during the period it was still a member of the Court, but its withdrawal has serious implications for the legitimacy of the Court.[5] Read More
Olivia Hankinson Vol. 39 Associate Editor With ever-changing and developing technology, a growing concern in the field of international law stems from cyberspace security.[1] In an effort to combat and alleviate this growing concern, a group of international law experts joined together to produce the Tallinn Manuals.[2] The Tallinn Manual 2.0 is the most updated and current manual, and it focuses on the more common, daily cyber incidents, those that do not meet use of force or armed conflict thresholds.[3] The mission statement of the Tallinn Manual 2.0 is to “enhance the capability, cooperation and information sharing among NATO, NATO nations and partners in cyber defence by virtue of education, research and development, lessons learned and consultation.”[4] Read More
Kaley Hanenkrat Vol. 39 Associate Editor In 1994, Ukraine’s then-President Kuchma[1] surrendered the remaining portion of the Soviet nuclear arsenal on Ukraine’s territory for security assurances from the United Kingdom, the United States, and the Russian Federation.[2] The language of the agreement reflects a delicate power balance at the end of the Cold War[3] and, at the time, was a solution to a potential crisis of nuclear weaponry falling into nefarious hands. The Budapest Memorandum on security assurances to Ukraine turns twenty-three this year, but the last three years of Russian-Ukrainian relations[4] have rendered the security assurances of the agreement moot. Read More
