This suggests that the norms are probably not customary law, since states would not be expected to enter into treaties if they thought an existing law already applied.
The OECD harmful tax practices guidance thus seems to fall short of international law in the formal sense of treaty or custom. Yet states feel compelled to adhere to the recommendations and guidelines, perhaps not least because there are—at least potentially—real consequences for failure to comply.
If the OECD initiative is not law, it nevertheless creates a strong degree of obligation among member and non-member states alike. This sense of obligation makes it difficult to simply dismiss the guidance as “not law.”
To resolve this problem, we may again consult the international law literature, which suggests that the distinction between something that is or is not hard law may not be binary but may present a spectrum or continuum based on theories about obligation and its attendant features.
Some international law scholars use the term soft law to describe some norms that may not themselves constitute law but seem to have effects that evoke a legal process or form. The international law literature frames soft law as norms that are not thought of as law per se but compel a law-like sense of obligation in states. If a soft to hard law continuum exists, it seems to be characterized by a sense that the less we are inclined to equate a practice or pronouncement with a legal obligation, the more a label like soft law seems appropriate.
The category of soft law thus seems to offer a third way between the potentially uncomfortable position of describing the OECD guidance as “law” and therefore implying states must comply with it, and the potentially unrealistic position of describing it as not law at all, despite evidence that countries do in fact comply with it, often against their self-interest or will (or both). But describing OECD guidance as soft law does not simplify the analysis of how international tax law develops. Instead, the description opens up an important inquiry regarding who is involved in shaping tax norms.
As a few tax scholars have noted, describing something as law, whether hard or soft, creates expectations about how countries may behave.
确切点说是有关国际贸易法的英语文章。
一段英语翻译,在线等,急!!!
Established in 2008,Jinan Lang Yi International Trading Co., Ltd. , is a professional company indorsed by the national foreign economic trade and the import and export Customs .It mainly engaged in the foreign trade business such as shipbuilding, machinery, hardware, marine engines ...
请英语高手帮忙翻译一下解说词,不甚感激!
Distinguished Leaders, we now visit the new Western Economic Area Planning Exhibition Hall.New foreign economic zone was established in July 2005, is located on the north side of Yancheng District, planning area of 22 square kilometers, a population of about 5 million people, east To...
求这段英语的翻译,国际经贸英语里面的一段
因为获利机会正在迅速利用一旦他们成为已知的,一个人不能“击败”一个有效市场,除非有特殊的信息不可用他人。
很急的!!帮忙翻译一下英语句子。。非常的感谢!!
urges European Union to support develops the Central Europe economicsand trade relations;European Union's international politics economic needs formidable hasthe strength the national support,
英语高手进来下,帮忙翻译个条款(急~)
2.We only accept Cheque\/Bank Draft which to be draft at local bank.我们只接受在本地银行汇兑的支票和银行汇票 3.Personal and post dated cheques will not be accepted.不接受私人和迟签日期的支票 For and on behalf of International Tadement Co.Ltd 谨代表国际贸易公司 Please note that ...
专业英语翻译高手进
我觉得 13800solo 同学的虽然有个别不妥之处,总体蛮不错,态度也很认真,值得学习和赞扬,其余几位的翻译多是扯淡或机器翻译,不靠谱!本人手工翻译,如下希望对楼主有所帮助,也期待看到更好的译文,以供学习:五年来,成都会展经济发展又好又快。场馆可使用总面积达到20万平米,年举办会展节庆活动280...
求这则英文报道的翻译【300分】
大约有20万名来自全国不同地区的毕业生参与了投票。10个最热门却遭遇就业冷门的专业是:计算机科学,法律,英语,国际贸易,中国文学,商务管理,电气工程,信息管理,会计和数学。去年,只有百分之八十六的法律专业毕业生找到了工作,低于百分之九十一的各专业平均就业率。对此,麦考公司人力资源部门主任研究...
哪位英语高手帮忙翻译一下这几个句子,明天有急用!通俗通顺就可以,不...
1. XXX is a global, non profit organization aiming at improving the entrepreneurial ability.2. XXX has created a forum for informal communication among businessmen.3. Respect for the religious, moral and political differences.4. Conscientious in the performance of its duties with its ...
请帮忙翻译成英文:在线等!(情况是这样的,老外付货款把公司名打错了...
i just confirmed your payment with our bank and regret to tell you that we havent received it yet. Could you please ask your bank again and see if they remitted the money out? I hope we can catch the line as soon as possible for the sea freight is still increaing....
请英语高手帮忙翻译一下,急用,谢谢
be how be engaged in to concern foreign affairs of economy trade activity, how occupy a place in the outside company the management of the business enterprise.The language difference is doubtless the biggest obstacle that these people meet and be familiar with at us of living English...