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Soft Law, Hard Consequences: The GloBE Rules After Side-by-Side

Soft Law, Hard Consequences: The GloBE Rules After Side-by-Side

This article focuses on the GloBE Rules, specifically the IIR, UTPR and QDMTT, rather than Pillar Two as a whole, which also includes the treaty based Subject to Tax Rule (STTR).

HM
Hana MravcakovaContributor
Published 04 October 2026 · 11:15 CET · 21 min read
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Oezlem Has
Security Policy & Defence

Hybrid Security Regimes in Practice

Alliance Building8 min read
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Alastair Nicol
International Relations & Diplomacy

What Post-Brexit Britain Can Learn From the Past

Alliance Building8 min read
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Sahar Sanaie
Peacekeeping & Conflict Prevention

Iranian Resistence between Opression and War:

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Nikolay Nenovsky
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EPIS · Publications

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Soft Law, Hard Consequences: The GloBE Rules After Side-by-Side
International Tax

Soft Law, Hard Consequences: The GloBE Rules After Side-by-Side

This article focuses on the GloBE Rules, specifically the IIR, UTPR and QDMTT, rather than Pillar Two as a whole, which also includes the treaty based Subject to Tax Rule (STTR).

Hana Mravcakova · 21 min read · 04 October 2026
Scars Without Wounds: Cumulative Mental Harm and the Limits of IHL
Int. Humanitarian Law

Scars Without Wounds: Cumulative Mental Harm and the Limits of IHL

One in five people who have lived through war carries a mental health condition, yet no targeting decision is ever asked to account for it. However, the law already requires parties to weigh cumulative mental harm. The rule is not missing, but right in front of our eyes.

Iasmina-Măriuca Stoian · 5 min read · 02 October 2026
As Good as Cash: Fraud and the Limits of Autonomy in Letters of Credit
Insight

As Good as Cash: Fraud and the Limits of Autonomy in Letters of Credit

A letter of credit is designed to be as good as cash, which is why English law lets a bank refuse payment on one ground only: fraud in the documents, known to the beneficiary. This piece asks whether a threshold that almost no applicant can meet strikes the right balance between commercial certai…

Antonios Kapetas · 15 min read · 01 October 2026
The rise and fall of Theranos: analysing the corporate and regulatory collapse. 
Insight

The rise and fall of Theranos: analysing the corporate and regulatory collapse. 

This paper analyses the Theranos scandal focusing on the systemic corporate governance and regulatory failures. Through the examination of the internal structure, the regulatory blind spots, the role of the high management and a comparison with German Wirecard, this study aims to demonstrate how …

Gaia Di Gloria · 13 min read · 01 October 2026
The Azerbaijan-Germany Partnership and the Paradox of Energy Security
Energy security and investment finance

The Azerbaijan-Germany Partnership and the Paradox of Energy Security

The Azerbaijan–Germany Strategic Partnership of July 2026 signals political intent, but Europe’s retreat from fossil-fuel financing means the volumes it calls for cannot materialise without capital that current policy withholds.

Hasan Seyidli · 9 min read · 10 September 2026
US sanctions and Venezuela’s energy security?
Energy Policy

US sanctions and Venezuela’s energy security?

The origins of Venezuela’s lasting energy security crisis and its effects on the country’s public order and broader economy are often explained in light of the United States’ increasingly interventionist foreign policy in the region. The United States administration’s promotion of great power dip…

Paul Lundwall · 14 min read · 19 August 2026
Securing Europe’s Supply of Raw Materials
Critical Raw Materials

Securing Europe’s Supply of Raw Materials

China’s April 2025 rare-earth export controls exposed the EU’s dependency, and vulnerability. This article asks whether a single market for waste and recycling, championed by Draghi, could turn Europe’s own end-of-life products into a genuine strategic asset securing critical raw material supply.

Eva Lan Montford · 11 min read · 10 August 2026
The United States-Mexico-Canada Agreement (USMCA)
Trade Policy

The United States-Mexico-Canada Agreement (USMCA)

The USMCA strengthens trade by protecting businesses, innovators, and workers while promoting economic growth and closer cooperation among its member countries.

Devin Nguyen · 2 min read · 24 July 2026
About · EPISEST. 2018 · Non-partisan

A network of students &
young graduates
shaping the future of
foreign & security policy.business strategy & corporate affairs.international law & comparative jurisprudence.

From a small friend group in 2018 to one of Europe's largest student-led think tanks — independent, multidisciplinary, and built around the conviction that careful analysis still matters.

"

As a think tank for international foreign and security policy, we are the bridge between students and practice. We engage in the political debate — fact-based and neutral — through publications, delegations, and direct contact with practitioners.

Theodor HimmelChairmanMeet the team →
710+
EPIS Fellowsacross 14 resorts and 91 groups
360+
Annual Publicationsbriefs, papers, field notes & magazine
68
Conferences in 2025attended by EPIS Delegations
Organisation · Five Branches

How EPIS is structured

Every EPIS Fellow joins the EPIS Network. From there, you can qualify into one of the EPIS Thinktanks or Consult branches and publish in Working, Format and Report Groups.
01 / NETWORK

EPIS Network

The EPIS Network includes non-publishing Fellows who benefit from events, discussions, newsletters, and connections with students, professionals, and experts.

All fellows→
02 / THINKTANK · FASP

Foreign Affairs & Security Policy

Our oldest think tank. The EPIS Working and Report Groups publish briefs and in-depth articles on global topics, together with the EPIS Magazine and other Format Groups.

By qualification→
03 / THINKTANK · BSCA

Business Strategy & Corporate Affairs

Where geopolitics meets the boardroom — sectoral analysis on supply chains, sanctions exposure, and corporate risk for member firms.

By qualification→
04 / THINKTANK · ILCJ

International Law & Comparative Jurisprudence

This think tank offers law students an optimal platform for peer-reviewed publishing, connecting them directly with professionals and experts.

By qualification→
05 / CONSULT

EPIS Consult

EPIS Consult is a student-run political consulting agency that connects future leaders with real-world challenges through strategic advice, policy analysis, and stakeholder engagement.

Partner-facing→
I.Integrity

EPIS is independent, particularly from political, economic, or ideological influences. EPIS guarantees its Fellows freedom of expression. At the same time, EPIS is committed to the principles of human rights.

II.Independence

EPIS is efficient, goal-oriented, and reliable. EPIS Fellows carry out their tasks with a sense of responsibility toward others, acting dependably and with clear communication.

III.Respect

EPIS promotes exchange among its EPIS Fellows in a spirit that is respectful, supportive, and based on mutual understanding — especially across cultural, academic, political, and geographical differences.

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