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This guide provides a comprehensive framework for developing countries to understand and adapt to the OECD/G20 Pillar Two Global Anti-Base Erosion (GloBE) rules. It explains the mechanics of the 15% global minimum tax, evaluates policy options for national responses—such as implementing Qualified Domestic Minimum Top-up Taxes (QDMT)—and analyzes the impact on existing tax incentives. The document also addresses legal obstacles, specifically fiscal stabilization clauses in investment contracts and Bilateral Investment Treaties (BITs), offering strategies to mitigate litigation risks while mobilizing domestic revenue.

This guide provides a comprehensive framework for developing countries to understand and adapt to the OECD/G20 Pillar Two Global Anti-Base Erosion (GloBE) rules. It explains the mechanisms of the 15% global minimum tax, evaluates national policy options for capturing top-up taxes, and analyzes legal obstacles such as fiscal stabilization clauses and bilateral investment treaties.

This guide by the International Institute for Sustainable Development (IISD) analyzes the Most-Favoured-Nation (MFN) clause in international investment treaties. It examines how arbitral tribunals have interpreted MFN to allow investors to import more favorable substantive and procedural rules from third-party treaties, a practice that has led to legal uncertainty and 'treaty-shopping.' The document provides a typology of MFN clauses, discusses the distinction between pre- and post-establishment phases, and offers recommendations for states to limit the scope of MFN in future treaties to protect national sovereignty and policy space.

This guide by the International Institute for Sustainable Development (IISD) analyzes the Most-Favoured-Nation (MFN) clause in investment treaties, focusing on how divergent interpretations by arbitral tribunals have created legal uncertainty. It examines the distinction between substantive and procedural rules, the risks of 'treaty shopping,' and provides recommendations for states to limit the scope of MFN clauses in new and existing treaties to protect national sovereignty and policy space.

This 1999 guide by the Center for International Environmental Law provides activists with legal arguments to defend mandatory genetically modified organism (GMO) labeling against challenges from the World Trade Organization (WTO). It analyzes the application of the TBT and SPS Agreements, arguing that labeling is consistent with trade rules when based on the consumer's right to know and non-food-safety considerations.

This guide, published by the Center for International Environmental Law (CIEL) in November 1997, provides instructions for citizens on how to utilize the World Bank's Inspection Panel. It explains the Panel's role as an independent mechanism to hold the World Bank accountable for violations of its own operational policies and procedures, particularly regarding social and environmental impacts.