Search results for ___ in ___ using the tag OECD between 01/01/2008 and 21/05/2024 by ___.

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A Bite at the Apple: States’ Struggle to Tax Digital Services

Taxation might not top the agenda of the readership of EJIL:Talk!. And yet, we have all heard the chorus of mass media and policymakers decrying the…

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How Does the Financial Sector Relate to the European Commission’s Proposal For a Corporate Sustainability Due Diligence Directive?

In the last few years, there has been a significant momentum behind imposing mandatory obligations on multinational enterprises (MNEs) to respect human rights and the environment. In 2017,…

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Of Mazes and Layers: Can a UN Convention on Tax Change the Rules of the Game?

The Maze Last month, the United Nations (UN) General Assembly’s Economic and Financial Committee (Second Committee) tabled a draft resolution calling for the elaboration of…

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Reinventing Multilateral Cybersecurity Negotiation after the Failure of the UN GGE and Wannacry: The OECD Solution

While the failure of cyber security negotiations under the auspices of the UN GGE has created a huge void in international regulation, recent cyber-attacks with global reach have…

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