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The concept of treaty abuse, although being of great significance to the operation of international tax treaties, is by no means peculiar to this particular branch of law. A treaty abuse doctrine exists in general international law since long. As this paper argues, current work within the OECD, and especially the existence of the recently negotiated Multilateral Convention to Implement Tax Treaty

This article picks up on a term (‘cross-fertilisation’) often exploited in debates on the interaction of international laws and legal practices, especially in the context of international criminal law. Two questions are addressed: (1) What is the meaning of ‘cross-fertilisation’? (2) What are its conditions? As the article argues, ‘cross-fertilisation’ pertains to the understanding of legal utteraThis article picks up on a term (‘cross-fertilisation’) often exploited in debates on the interaction of international laws and legal practices, especially in the context of international criminal law. Two questions are addressed: (1) What is the meaning of ‘cross-fertilisation’? (2) What are its conditions? As the article argues, ‘cross-fertilisation’ pertains to the understanding of legal uttera

This article discusses how the parties committed crimes against the civilians in Yemen during the ongoing conflict.

Renal coloboma syndrome, also known as papillorenal syndrome is an autosomal-dominant disorder characterized by ocular and renal malformations. Mutations in the paired-box gene, PAX2, have been identified in approximately half of individuals with classic findings of renal hypoplasia/dysplasia and abnormalities of the optic nerve. Prior to 2011, there was no actively maintained locus-specific datab

Locus-Specific DataBases (LSDBs) store information on gene sequence variation associated with human phenotypes and are frequently used as a reference by researchers and clinicians. We developed the Leiden Open-source Variation Database (LOVD) as a platform-independent Web-based LSDB-in-a-Box package. LOVD was designed to be easy to set up and maintain and follows the Human Genome Variation Society

Although entrepreneurship education is promoted through an active learning approach, critical concerns regarding how to educate potential entrepreneurs has increased. To remedy this, we pose the question: “Who is the student entrepreneur?” Building on conceptual work from developmental psychology, expertise research, pedagogy, and andragogy, we problematize based on the key characteristics of the