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The Copyright Box Model, Stephen T. Black Oct 2017

The Copyright Box Model, Stephen T. Black

Seattle University Law Review

Intellectual property law is territorial in nature. That is why intellectual property assets have always been favorites among international tax planners. Rapid appreciation, even faster transfer times, and a somewhat vague standard for appraisal and valuation make for an interesting field of play. Transfer the assets to a low tax jurisdiction before the appreciation begins, and you find yourself with a large income stream that is taxed at a low rate. Miss the beat, and you have a large tax hit. For these reasons, many nations have followed the lead of Ireland in providing for so-called “patent box” schemes. These …


A Modest Memo, Yxta Maya Murray Mar 2017

A Modest Memo, Yxta Maya Murray

Michigan Journal of Race and Law

A Modest Memo is a satire in the form of a legal memo written for President-Elect Donald Trump circa November 2016. It counsels Mr. Trump to obtain Mexican funding for a United States-Mexico “Wall” via United Nations Security Council sanctions. These sanctions would freeze remittances (that is, “hold them hostage”) until Mexican President Enrique Peña Nieto wired the United States sufficient monies for construction. The memo, which is entirely the product of my imagination and legal study, contemplates one of the many possible worst case scenarios threatened by the Trump presidency. Through the arts of law and literature, I aim …


The Prosecution Of Pirates And The Enforcement Of Counter-Piracy Laws Are Virtually Incapacitated By Law Itself, Waseem Ahmad Qureshi Jan 2017

The Prosecution Of Pirates And The Enforcement Of Counter-Piracy Laws Are Virtually Incapacitated By Law Itself, Waseem Ahmad Qureshi

San Diego International Law Journal

The legal framework to fight and suppress piracy is embodied largely in the United Nations Convention on the Law of Sea (“UNCLOS”), 1982, which is supplemented by United Nations Security Council Resolutions, and international conventions and treaties. This Article aims to critique the existing legal framework against piracy and challenge its efficacy in successfully curbing and eradicating piracy around the world throughout history. Unlike the extensive literature on legal studies of piracy, this Article recognizes piracy as a global menace, rather than observing it through the lens of regional differences. Consequently, this Article seeks to identify creeks and holes within …


Competent Hunger Strikers: Applying The Lessons From Northern Ireland To The Force-Feeding In Guantanamo, Sara Cloon Jan 2017

Competent Hunger Strikers: Applying The Lessons From Northern Ireland To The Force-Feeding In Guantanamo, Sara Cloon

Notre Dame Journal of Law, Ethics & Public Policy

The United States allows force-feeding of prisoners, regardless of their state of mind or mental health because they deem preservation of life as paramount. In the United Kingdom, a prisoner who is of a sound mind “can be allowed to starve himself to death.”1 This difference is due to the balance between the importance of preservation of life and of the right to self-determination and autonomy in medical decisions. My note will first briefly explore the history of force-feeding prisoners who are protesting for political purposes in both countries, and the relevant cases and statues that led up to the …


Citizenship Overreach, Peter J. Spiro Jan 2017

Citizenship Overreach, Peter J. Spiro

Michigan Journal of International Law

This Article examines international law limitations on the ascription of citizenship and national self-definition. The United States is exceptionally generous in its extension of citizenship. Alone among the major developed states, it extends citizenship to almost all persons in its territory at the moment of birth. This birthright citizenship is constitutionally protected under the Fourteenth Amendment. At the same time that it is generous at the front end, U.S. citizenship is sticky at the back. Termination of citizenship on the individual’s part can involve substantial fees. Expatriation is contingent on tax compliance and, in some cases, will implicate the recognition …