New US Policy on Exercise of March-In Rights to Curb High Drug Prices: Lessons for the Global SouthBy Nirmalya Syam
In response to soaring prescription drug costs, the United States government recently announced proposed changes to (more...)
How the EU’s Carbon Border Adjustment Mechanism discriminates against foreign producers By Peter Lunenborg and Vahini Naidu
In April 2023, the European Parliament adopted the final text of the Carbon Border Adjustment Mechanism (CBAM) and revisions to the European (more...)
A Decade of the Indian Advance Pricing Agreement Programme: Achievements and ChallengesBy Priyanka Mashelkar and Apoorv Tiwari
India’s Advance Pricing Agreement (APA) programme was introduced in 2012 with the objective of reducing transfer pricing disputes and (more...)
Foreign Investment Flows in a Shifting Geoeconomic LandscapeBy Danish
The economic shocks from the pandemic and rising geoeconomic tensions have triggered an accelerated restructuring of foreign investment flows in global value chains. As the previous determinants of (more...)
¿Una elección difícil? Comparación de los ingresos fiscales que recaudarán los países en vías de desarrollo a partir de los regímenes del Monto A y del Artículo 12B de la Convención Modelo de las Naciones UnidasPor Vladimir Starkov y Alexis (more...)
Un choix cornélien ? Comparaison des recettes fiscales à engranger par les pays en développement au titre des régimes du Montant A et de l’Article 12B du Modèle de convention des Nations UniesPar Vladimir Starkov et Alexis Jin
Le présent (more...)
A Tough Call? Comparing Tax Revenues to Be Raised by Developing Countries from the Amount A and the UN Model Treaty Article 12B RegimesBy Vladimir Starkov and Alexis Jin
In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the (more...)
Competition Law and Access to Medicines: Lessons from Brazilian Regulation and Practice by Matheus Z. Falcão, Mariana Gondo and Ana Carolina Navarrete
Competition law may play an important role in drug pricing control by containing high prices derived from (more...)
Some Key Elements for Developing Countries in Climate Change Negotiations of COP 26: Climate Finance, Article 6 Negotiations and ImplicationsBy M. Natalia Pacheco Rodríguez and Luis Fernando Rosales
Human influence is deepening the climate crisis at an unprecedented pace. (more...)
O papel dos tribunais na implementação das flexibilidades do TRIPS: Supremo Tribunal Federal (STF) do Brasil declara inconstitucionais as extensões automáticas de prazos de patentes Por Vitor Henrique Pinto Ido
Este policy brief traz uma contextualização, um (more...)
Combatting Tax Treaty Abuse: Tools available under the BEPS Multilateral Instrument By Kuldeep Sharma, ADIT (CIOT,UK)
The anxiety of taxpayers, consultants and advisors over the consistent application of Principal Purpose Test (PPT) provisions in tax treaties can now be put (more...)
