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Edited by Joseph Sarkis

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Carlo Garbarino

The perspective of the country of destination of the investment reveals important aspects of the BEPS impact on tax treaties, and notably that there are now new limitations to the avoidance of the PE status. Before 2017 one of the planning techniques was in fact for non-resident investors to carry out activities in the SC to avoid the so-called ‘PE status’, that of avoiding the payment of taxes in the SC. This chapter focuses on the new aspect of operating through a PE in the SC, by looking at the tax PE threshold, the tests to determine the existence of PE, and by discussing BEPS changes in respect to preparatory/auxiliary activities, the anti-fragmentation rule, to the agency-PE, and to structures in shipping and air transport (section I). The chapter also look at more traditional treaty approaches to problems such as the force of attraction of the PE and the separate treatment of isolated classes of income, also discussing how to protect. the PE operation through the non-discrimination clause (sections II–III).

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Ian Noble

The chapter explores the origins of climate change adaptation as a research discipline and as an issue for public policy more broadly. The chapter seeks to articulate the linkages delineations between adaptation and other policy areas. For example, where does adaptation policy end and where does development and/or disaster risk management begin? Are there limitations associated with framing adaptation in the context of development? The chapter also assesses whether adaptation is occurring, and if so why, where and in what form (that is, differences between coping and adapting as well as between autonomous and planned adaptation).

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Carlo Garbarino

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Jonathan Kirk, Thomas Samuels and Lee Finch

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Colin Jones

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Joseph Sarkis

This chapter provides an introduction into the need and overview of study in sustainable supply chains. The introduction includes some issues with the term ‘sustainability’ and the focus on natural environmental issues or environmental sustainability in this Handbook. A brief history of sustainable supply chains, and a multi-level analysis sets the stage for introduction to the Handbook.The Handbook structure and content are broadly defined in this chapter.

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Edited by Dieter K. Müller

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Kate Miles

Public international law forms an umbrella framework under which its various substantive areas of law sit. The fragmentation this represents is a well-known phenomenon in international law and its implications are manifold.1 A key aspect of this fragmentation and increasing specialisation is the potential for competing norms to encounter each other within the international legal space. There seem to be several mechanisms for resolution of this available in theory, and not a great deal of consistency in practice. One area of contestation in particular has attracted controversy, largely due to the public interest issues implicated, the asymmetries in dispute settlement approaches and the prioritising of one set of norms over another – environmental law, policy and protection objectives and international investment law. The environment/investment nexus became a high-profile international issue through a number of coinciding, parallel channels. On one level, the damaging effects of the activities of multinational corporations on the environment and the health and well-being of local communities formed the backdrop against which international legal issues would be played out. Catastrophic examples of this mode of encounter included the Bhopal disaster, the ‘dieback’ experienced downstream from the BHP copper and gold mine at Ok Tedi and Chevron/Texaco’s leaching of crude oil into the Amazonian ecosystem. At the same time as such micro-level incidents were occurring, global environmental issues that involved multinational corporate operations, such as climate change and the need for the widespread adoption of policies aimed at achieving sustainable development, were appearing in international instruments. The environment/investment nexus also became particularly visible in the late 1990s in the context of investor-state arbitration, when environment- related investment disputes began to be filed with international tribunals, which then triggered extensive protests regarding the negotiation of a Multilateral Agreement on Investment under the auspices of the Organisation for Economic Co-operation and Development (OECD). From that point onwards, the interaction between the treatment of environmental issues and norms and the rules contained within international investment agreements remained controversial.

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Colin Jones