CJIL Online 3.1

CJIL Online 3.1
Ending the Race to the Bottom: Analyzing A Recent Global Agreement on Corporate Taxation
Rupan Bharanidaran
B.A. 2018, University of California, Los Angeles; J.D. Candidate 2024, The University of Chicago Law School.

I would like to thank Professor Adam Chilton and the Chicago Journal of International Law staff for their assistance and guidance with this comment.

In October 2021, the Organization for Economic Cooperation and Development announced a global tax agreement that creates a territorial tax system and imposes a 15% global minimum tax. This Comment analyzes the OECD agreement by using case studies of previous multilateral tax proposals to provide historical context and by delving into various criticisms of the agreement.

CJIL Online 3.1
Justice from the General Assembly: An International Tribunal for the Crime of Aggression in Ukraine
Graham M. Glusman
Graham M. Glusman graduated from Columbia Law School and Amsterdam Law School in 2023 with a J.D. and an LL.M. in International Criminal Law. He earned his B.A. from Columbia University in 2019. He is currently employed at a major law firm in New York where he focuses on international arbitration and white collar litigation.

The author would like to extend his gratitude to Professor Lori Damrosch at Columbia Law School and Professor Tomas Hamilton at Amsterdam Law School for their frequent encouragement and invaluable guidance throughout the writing process. The author would also like to thank the incredibly talented editors at CJIL. All opinions expressed in this Article are the author’s own and do not reflect the views of the author’s employer.

In February 2022, the Russian Federation invaded the territory of Ukraine, igniting the largest military conflict in Europe since the end of the Second World War. This Article argues that under the powers articulated in the 1950 Uniting for Peace resolution, the General Assembly has the authority to convene an international tribunal capable of prosecuting the crime of aggression in Ukraine.