Internet Regulation: A Hard-Law Proposal

This paper aims to analyze Internet regulation as a case-study of International Soft-law. Further, it posits the idea that a different approach in this realm is possible under the spotlight of the Common Heritage of Mankind (CHM). In the first part of the paper, the study … [Read more...]

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A Theory of Tax Discrimination

The fundamental freedoms of the EC Treaty prohibit tax discrimination—harsher tax treatment of cross-border economic activities than purely internal activities. Critics of the ECJ argue that the Court’s broad interpretation of the EC freedoms causes it to find tax discrimination … [Read more...]

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