In the past decade, countries have actively established bilateral, plurilateral, and regional trade and investment agreements, such as the Anti-Counterfeiting Trade Agreement and the Trans-Pacific Partnership Agreement. Although commentators have examined the conflict and tension between intellectual property and human rights in the past, the arrival of these agreements has ushered in a new era of nonmultilateralism that warrants a reexamination of the complex interrelationship between intellectual property and human rights. This Article closely examines the human rights impact of the intellectual property provisions in TRIPS-plus nonmultilateral agreements. It begins by outlining the challenges inherent in any analysis of the interface between intellectual property and human rights. It then examines the relationship between these agreements and the human rights system. The Article concludes with a discussion of the normative and systemic adjustments needed to alleviate the tension or conflict between these agreements and the international human rights system.
November 2014, Vol. 66, No. 6
Lily Kahng, The Taxation of Intellectual Capital