Juris Gentium Law Review

What Would Happen When There Is No More Earth? Legal Fictions, Maritime Entitlements, and the Double Standard of International Law

José María OLVERA AMADO — Tue, 11 Nov 2025 00:00:00 +0700

Abstract. Sea-level rise is one of the major global challenges of our time. Its effects are not only geographical but also directly impact international law. One of the most significant consequences involves State territory and maritime entitlements, as baselines shift due to rising sea levels. This context has sparked debate over whether to adopt fixed or ambulatory models for baselines. However, this debate remains inconclusive, with many questions unresolved and few definitive answers. This article aims to update the current state of this debate and offer a critical perspective on legal fictions that have sometimes benefited powerful States but not others. It examines whether international law continues to uphold principles of equity or remains influenced by major powers, especially considering the doctrines of Empire by Purchase and Lebensraum.

Understanding Transfer Pricing and Its Impact on Taxation in Tanzania

Winfrida Gavana, Gwantwa Alex , Masha Shaaban , Oresto Njalika — Sat, 07 Mar 2026 13:47:35 +0700

Transfer Pricing (TP), the necessary function of pricing intra-group transactions, is often manipulated in developing economies like Tanzania. This mispricing is a critical concern as it allows Multinational Enterprises (MNEs) to shift profits to low-tax jurisdictions, reducing domestic taxable income and weakening fiscal capacity. This article examines Tanzania’s TP framework, assessing its alignment with the OECD Guidelines and the UN Model Tax Convention. A comparative review with South Africa and Kenya highlights divergent judicial interpretations of the arm’s length principle (ALP). Key Tanzanian cases (Aggreko, Alliance One, Atlas Copco) demonstrate evolving judicial approaches to economic substance. The study concludes that information asymmetries and capacity constraints challenge enforcement, recommending specialized training, improved pricing databases, Advance Pricing Agreements (APAs), and strengthened regional cooperation to safeguard Tanzania’s tax base.

Trade Sanctions as Foreign Policy Tools: Legality, Compliance with International Trade Law, and Implications for the East African Community

Winfrida Gavana — Sat, 28 Mar 2026 00:00:00 +0700

The increasing reliance on trade sanctions as a central instrument of foreign policy creates a complex legal tension in international relations. While the United Nations Charter, under Chapter VII, authorizes collective sanctions as legitimate measures for maintaining peace, unilateral sanctions imposed by powerful states or regional blocs raise persistent questions of legality, fairness, and compliance with multilateral trade rules. The World Trade Organization (WTO) framework, which promotes free trade and non-discrimination, is frequently challenged by these trade restrictions. This article critically analyzes the contested legality of trade sanctions under international trade law, with a specific focus on the evolving interpretation of the WTO’s GATT Article XXI (Security Exception). Furthermore, it empirically investigates the multifaceted implications of external sanctions for the East African Community (EAC), examining the disruptive effects on trade flows, supply chain resilience, and regional integration. The researcher argues that the current legal framework is unsettled, leaving regional blocs like the EAC disproportionately vulnerable to economic coercion and necessitating a strategic framework for enhanced resilience.

Corporate Obligations in Sustainability Reporting and ESG Implementation: A Comparative Study of Indonesia and China

Valencia Mutiara Kornelius — Fri, 10 Jul 2026 00:00:00 +0700

This study conducts a comparative analysis of corporate sustainability reporting obligations and ESG standards in Indonesia and China, two industrialized nations in Asia. Indonesia mandates sustainability reporting for public companies and financial institutions under OJK Regulation No. 51/POJK.03/2017, aligning primarily with the Global Reporting Initiative (GRI) Standards. Meanwhile, China has introduced the Corporate Sustainability Disclosure Standards (CSDS), aiming for a unified ESG reporting system by 2030. Both countries are transitioning toward comprehensive ESG disclosures, yet differ in regulatory approaches, implementation timelines, and standard adoption. While Indonesia's framework emphasizes immediate compliance by mandating ESG implementation for public companies and the banking sector, China’s phased approach focuses on establishing a uniform national sustainability disclosure system by 2030. This comparative study highlights the evolving ESG landscapes in these industrial economies, offering insights into their strategies for enhancing corporate transparency and sustainability.