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Money Is Morphing - Cryptocurrency Can Morph To Be An Environmentally And Financially Sustainable Alternative To Traditional Banking, Clovia Hamilton Jun 2024

Money Is Morphing - Cryptocurrency Can Morph To Be An Environmentally And Financially Sustainable Alternative To Traditional Banking, Clovia Hamilton

DePaul Business & Commercial Law Journal

No abstract provided.


Trade Laws Between Northern Ireland And The Republic Of Irelandpost Brexit, Claire O'Brien Apr 2024

Trade Laws Between Northern Ireland And The Republic Of Irelandpost Brexit, Claire O'Brien

Ohio Northern University International Law Journal

No abstract provided.


National Security Law, Geoffrey M. Goodale, Jonathan Meyer, Mario Mancuso, Lucille Hague, Matthew O'Hare, Faith Dibble, Bonnie H. Weinstein, Sergio L. Suarez, Christopher A. Vallandingham, Guy C. Quinlin Mar 2024

National Security Law, Geoffrey M. Goodale, Jonathan Meyer, Mario Mancuso, Lucille Hague, Matthew O'Hare, Faith Dibble, Bonnie H. Weinstein, Sergio L. Suarez, Christopher A. Vallandingham, Guy C. Quinlin

The Year in Review

No abstract provided.


Taxing Dirty Luxuries, Victoria J. Haneman Jan 2024

Taxing Dirty Luxuries, Victoria J. Haneman

Case Western Reserve Journal of International Law

Dirty luxuries are items that are pleasant or nice to have, not necessities, that absolutely bludgeon the environment. From the merely affluent to the ultra-rich, consumers enjoying dirty luxuries, such as luxury clothing, private jets, superyachts, SUVs, and vacation cruises, drive one of the most polluting types of consumption on the planet. This Article explores the climate costs of dirty luxuries, considers the current and proposed international efforts to address the climate impact of these luxuries, and proposes structures by which these luxuries may be taxed to either reduce consumption or compensate for negative externalities.


Are The Imposed Principles Standard? A Review Of Imposing Standards: The North-South Dimension To Global Tax Politics By Martin Hearson, Opeyemi Bello Jul 2023

Are The Imposed Principles Standard? A Review Of Imposing Standards: The North-South Dimension To Global Tax Politics By Martin Hearson, Opeyemi Bello

Dalhousie Law Journal

The publication of Martin Hearson’s book, Imposing Standards: The North-South Dimension to Global Tax Politics, coincided with heated international discussions of the most substantial policy proposals in the field of international taxation in the last century.1 Hearson’s work provides insights on how the developed countries exerted control over the negotiations of the double taxation agreement (DTA) regime, which is the basis of the current international taxation framework. It explains how the negotiations resulted in a framework that works well for the developed countries, but does not substantially address the tax revenue needs of the developing countries. The publication of the …


Cyberoperations And Sovereignty In International Law, Joel Wei Xuan Fun Jun 2023

Cyberoperations And Sovereignty In International Law, Joel Wei Xuan Fun

Singapore Law Journal (Lexicon)

The cyberspace is sometimes seen as having no jurisdictional boundaries, given that no single state controls the entirety of the cyberspace. At the same time, given how pervasive the cyberspace has become today, many important interests of states now lie in the domain of cyberspace. This uneasy tension has led to many questions involving the intersectionality between the state’s sovereignty over its territory and the cyberspace, which is exacerbated when states use the cyberspace to conduct their myriad operations. This paper seeks to delineate permissible and impermissible cyberoperations and argues that the present international law on sovereignty is sufficiently robust …


Language Laws And Regional Identity: A Case Study Of Euskera In The Basque Country, Jenna Ebel May 2023

Language Laws And Regional Identity: A Case Study Of Euskera In The Basque Country, Jenna Ebel

Honors Theses

This thesis explores the interconnectivity between language laws and regional identity, focusing on education, public health, and transnational systems. Through this case study of the Basque Country, the context and wording of the language laws in the subregions within the Basque Country are utilized to understand how they affect the usage and understanding of the Basque language, “Euskera.” Through this, the study is then focused on the Spanish autonomous community of the Basque Country to understand the effects of a minority language on educational systems, the COVID-19 Pandemic, and the connections to both the EU and the UN. Through a …


An Interdisciplinary Approach To The Legal History Of Northern Ireland (1921-1948): Methods And Sources, Molly Lentz-Meyer Jan 2023

An Interdisciplinary Approach To The Legal History Of Northern Ireland (1921-1948): Methods And Sources, Molly Lentz-Meyer

Law Faculty Publications

Approaches from legal scholarship include primary sources such as statutes and case law, as well as legislative histories which legal scholars rarely consider ‘history’ in the same way as historians. Rather, legal scholars often look to legislative histories to discern the intent of the legislature in enacting laws for the sole purpose of interpreting a statute’s meaning. This study utilises the research tools employed by legal scholars – statutory law, case law, and legislative histories – to examine the establishment of the legal system in Northern Ireland. The study will focus on the early period of devolution (1921 – 1948) …


Stars, Stripes, And Surveillance: The United States' Failure To Regulate Data Privacy, Sam Begland Jan 2023

Stars, Stripes, And Surveillance: The United States' Failure To Regulate Data Privacy, Sam Begland

American University International Law Review

In the wake of the United States Supreme Court's devastating decision to strip Americans of their constitutional right to abortion in Dobbs v. Jackson Women’s Health Organization, data privacy is more salient than ever. Without adequate data regulations, state governments and anti-abortion activists alike can harass and prosecute pregnant people attempting to exercise their bodily autonomy. This comment argues that the United States has violated its obligations under the International Covenant on Civil and Political Rights (ICCPR) Article 17 by failing to protect against interference with the use and collection of reproductive health data. Further, this comment analyzes interpretations of …


A Scientific Method For International Taxation?, Luiza Leite De Queiroz Jan 2023

A Scientific Method For International Taxation?, Luiza Leite De Queiroz

Emory International Law Review Recent Developments

Fractioning and fairly distributing parts of a whole is never quite straightforward. Whether we speak of justly portioning and dividing scrambled eggs between siblings or jurisdictional claims over the ocean space between nations, reckoning with the dilemmas of sharing is an integral part of the human experience. Acknowledging that, this essay contends that contemporary discussions on fairness in international taxation ought to be situated within this broader context. It is centrally argued that justly allocating taxing entitlements over cross-border wealth is a task contingent on the same subjective predicaments seen in the division process of any given valuable whole. The …


Stars, Stripes, And Surveillance: The United States' Failure To Regulate Data Privacy, Sam Begland Jan 2023

Stars, Stripes, And Surveillance: The United States' Failure To Regulate Data Privacy, Sam Begland

American University Law Review

In the wake of the United States Supreme Court’s devastating decision to strip Americans of their constitutional right to abortion in Dobbs v. Jackson Women’s Health Organization, data privacy is more salient than ever. Without adequate data regulations, state governments and anti-abortion activists alike can harass and prosecute pregnant people attempting to exercise their bodily autonomy. This comment argues that the United States has violated its obligations under the International Covenant on Civil and Political Rights (ICCPR) Article 17 by failing to protect against interference with the use and collection of reproductive health data. Further, this comment analyzes interpretations of …


Prosecuting Atrocities Committed In Ukraine: A New Era For Universal Jurisdiction?, Yvonne M. Dutton Jan 2023

Prosecuting Atrocities Committed In Ukraine: A New Era For Universal Jurisdiction?, Yvonne M. Dutton

Case Western Reserve Journal of International Law

No abstract provided.


How Private Actors Are Impacting U.S. Economic Sanctions, Maryam Jamshidi Jan 2023

How Private Actors Are Impacting U.S. Economic Sanctions, Maryam Jamshidi

Publications

Economic and trade sanctions are typically understood as the exclusive province of governments and intergovernmental organizations. Private parties have, however, long played a role in sanctions regimes. For example, private plaintiffs holding unsatisfied, terrorism-related civil judgments have used various U.S. federal statutes to enforce those judgments against assets blocked by U.S. sanctions. Most recently, plaintiffs with judgments against the Taliban have used some of those federal laws to execute against the financial assets of Afghanistan’s central bank. These and other efforts to enforce terrorism-related civil judgments are more than just attempts to collect on outstanding damages awards. Rather, they allow …


Constructing The "Lawless Other" In Scotland And The Southern United States, Caroline K. Abbott Jan 2023

Constructing The "Lawless Other" In Scotland And The Southern United States, Caroline K. Abbott

Notre Dame Journal of International & Comparative Law

No abstract provided.


Domestic Terrorism Classification In The United States V. Canada And The United Kingdom, Michelle Hayek Dec 2022

Domestic Terrorism Classification In The United States V. Canada And The United Kingdom, Michelle Hayek

Brooklyn Journal of International Law

For the past two decades, discourse on terrorism (both global and domestic) has been commonplace throughout the international sphere. Following the attacks on September 11, 2001, many nations have followed suit in launching counterterrorism operations to identify and prevent attacks by both radical groups and lone actors. While the common narrative has focused on “why” terrorist actors commit heinous acts and “how” to best prevent future incidents from emerging, it is important to analyze the legal nuances between prosecuting domestic versus international terrorists. With the rise on “homegrown” domestic lone actors, nations have had to reevaluate and adapt counterterrorism statutes …


Lower-Income Countries’ Ongoing Quest For International Tax Justice: A Case Study Of The Oecd’S Tax Allocation Proposal, Okanga Ogbu Okanga, Kim Brooks Dec 2022

Lower-Income Countries’ Ongoing Quest For International Tax Justice: A Case Study Of The Oecd’S Tax Allocation Proposal, Okanga Ogbu Okanga, Kim Brooks

Articles, Book Chapters, & Popular Press

The viability of our international tax system hinges on two things: (1) safeguarding the effective flow of international activities and (2) ensuring that countries can adequately collect tax on the income derived from those activities. Each of these fundamentals relies on a defensible/fair allocation of taxing rights between countries with competing tax jurisdiction (inter-nation equity).

The recent Organisation for Economic Co-operation and Development (OECD)-led multilateral effort to transform international tax rules to ensure that countries can adequately tax multinational enterprises (MNEs) operating in the global digital economy (OECD proposal) has reignited inter-nation equity conversations. Although important to all countries, inter-nation …


European Law, James Henry Bergeron, Matthew Soper, Isabel Montojo, Shekinah Apedo, Marc Weitz, Konstantinos Tsimaras, Henry Stamelos, Angelique Devaux, Jdrg Rehder, Elisabet Rojano-Vendrell Aug 2022

European Law, James Henry Bergeron, Matthew Soper, Isabel Montojo, Shekinah Apedo, Marc Weitz, Konstantinos Tsimaras, Henry Stamelos, Angelique Devaux, Jdrg Rehder, Elisabet Rojano-Vendrell

The Year in Review

No abstract provided.


Ireland’S Case Of Diminishing Returns: How Ireland’S Corporate Tax Policy Fails To Serve The Irish People And Their Democracy, Ronan Nelson Jun 2022

Ireland’S Case Of Diminishing Returns: How Ireland’S Corporate Tax Policy Fails To Serve The Irish People And Their Democracy, Ronan Nelson

San Diego International Law Journal

This Comment starts by providing a historical overview of Irish corporate tax policy and the significant role it played in bringing the country up to economic strength with other economies in Western Europe. Then, it explains the current state of Ireland’s corporate tax code and explores influential legislation in the European Union and the United States governing their respective approaches to tax competition and tax harmonization. This is done to more clearly juxtapose the Irish government’s outdated, yet continuing maintenance of the country’s tax haven status with changes in international tax enforcement and corporate tax policy that further diminish the …


Immigration And Naturalization, Kevin J. Fandl, Sabrina Damast, Mayra C. Artiles, Poorvi Chothani, Cliodhna Murphy Mar 2022

Immigration And Naturalization, Kevin J. Fandl, Sabrina Damast, Mayra C. Artiles, Poorvi Chothani, Cliodhna Murphy

The Year in Review

No abstract provided.


The Constitutional Dynamics Of Brexit, Richard Ekins Mar 2022

The Constitutional Dynamics Of Brexit, Richard Ekins

Notre Dame Journal of International & Comparative Law

No abstract provided.


Parliament And The Brexit Process: The Battle For Constitutional Supremacy In The United Kingdom, Stephen Tierney Mar 2022

Parliament And The Brexit Process: The Battle For Constitutional Supremacy In The United Kingdom, Stephen Tierney

Notre Dame Journal of International & Comparative Law

No abstract provided.


The (Second) Race To Space: A Human Rights Analysis Of Rapid Space Innovation, Alyssa Nelson Jan 2022

The (Second) Race To Space: A Human Rights Analysis Of Rapid Space Innovation, Alyssa Nelson

Georgia Journal of International & Comparative Law

No abstract provided.


Gender And Counterterrorism: How The United States' Underestimation Of Women's Roles In Violent Extremism Threatens National Security, Brianna N. Bulski Jan 2022

Gender And Counterterrorism: How The United States' Underestimation Of Women's Roles In Violent Extremism Threatens National Security, Brianna N. Bulski

Loyola University Chicago International Law Review

Discourse surrounding conflict and terrorism is often confined by gendered binaries which conflate masculinity with violence and femininity with peace and passivity. The social adoption of these archetypes has encouraged policy makers and security officials to paint men as combatants or orchestrators of extremism, while women are thought of as mere collaterals to war. However, the number of women involved in extremist groups is rising both domestically and abroad. As the essentialization of femininity becomes increasingly dangerous, the exigency to reimagine national security initiatives grows. This comment argues that the United States has reached a critical juncture in its counterterrorism …


Refugees Under Duress: International Law And The Serious Nonpolitical Crime Bar, David Baluarte Jan 2022

Refugees Under Duress: International Law And The Serious Nonpolitical Crime Bar, David Baluarte

Scholarly Articles

Congress intended that the serious nonpolitical crime bar under United States asylum law have the same meaning and scope as the 1F(b) Refugee Convention exclusion clause. The Supreme Court has repeatedly held that it was the intent of Congress to not only replicate the language of the provisions of the Refugee Convention in United States law, but to incorporate the full extent of the meaning of such language and bring the United States into compliance with its treaty obligations. Accordingly, when Congress reproduced exactly the language of the Article 1F(b) exclusion clause in the INA, it intended for that provision …


Derogations To Human Rights During A Global Pandemic: Unpacking Normative And Practical Challenges, Roman Girma Teshome Jan 2022

Derogations To Human Rights During A Global Pandemic: Unpacking Normative And Practical Challenges, Roman Girma Teshome

American University International Law Review

After the World Health Organization (WHO) characterized the COVID-19 outbreak as a “global pandemic,” States responded by taking more restrictive and urgent measures. These measures ranged from restrictions on public events to partial or total lockdowns, which restrict a plethora of human rights. Additionally, an unprecedented number of States declared a state of emergency to justify these measures; as of this writing, roughly two-thirds of States declared a state of emergency due to COVID-19 under the International Covenant on Civil and Political Rights (“ICCPR”).


Negotiating Bilateral Tax Treaties: Should Tax Treaties Involving Low-Income Countries Contain A Sunset Clause?, Okanga Ogbu Okanga Jan 2022

Negotiating Bilateral Tax Treaties: Should Tax Treaties Involving Low-Income Countries Contain A Sunset Clause?, Okanga Ogbu Okanga

Reports & Public Policy Documents

This policy brief reflects on an underexplored proposition: that bilateral tax treaties – particularly treaties involving (middle- and) low-income countries – should contain an expiration or sunset clause. The brief examines some reasons why it may be sensible for a low-income country to make its bilateral tax treaty expirable, from its onset. It also highlights a few reasons why such a policy may not be advisable – or tenable. The brief concludes by exploring the design of a model sunset clause for inclusion in the UN Model Tax Convention.


Inheriting Citizenship, Scott Titshaw Jan 2022

Inheriting Citizenship, Scott Titshaw

Articles

Most of us become citizens at birth based either on our birthplace or our parents' citizenship status. Over thirty countries recognize birthplace citizenship, but inherited citizenship is nearly universal. Such universal legal rules are rare, and they are particularly remarkable in the context of citizenship, where state sovereignty is near its apex. This Article explores why inherited citizenship is necessary, even in nations recognizing birthplace citizenship. It surveys the history, definitions, purposes, current rules, politics, and global trends in this area and identifies three modern categories of birthright citizenship laws: primary inherited citizenship systems, dual inherited and birthplace systems, and …


Safety Inside And Out: Why International Human Rights Standards Fail To Curb The Worst Excesses Of Police Policies And Practices, Dr. Mary O'Rawe Jul 2021

Safety Inside And Out: Why International Human Rights Standards Fail To Curb The Worst Excesses Of Police Policies And Practices, Dr. Mary O'Rawe

Georgia Journal of International & Comparative Law

No abstract provided.


Plastic Prohibition: The Case For A National Single-Use Plastic Ban In The United States, Margaret Kolcon May 2021

Plastic Prohibition: The Case For A National Single-Use Plastic Ban In The United States, Margaret Kolcon

Penn State Journal of Law & International Affairs

No abstract provided.


Sexual Orientation And Gender Identity, Mark E. Wojcik May 2021

Sexual Orientation And Gender Identity, Mark E. Wojcik

The Year in Review

No abstract provided.