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Articles 1 - 13 of 13
Full-Text Articles in Entire DC Network
Domestic Terrorism Classification In The United States V. Canada And The United Kingdom, Michelle Hayek
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
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
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
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
Immigration And Naturalization, Kevin J. Fandl, Sabrina Damast, Mayra C. Artiles, Poorvi Chothani, Cliodhna Murphy
The Year in Review
No abstract provided.
Parliament And The Brexit Process: The Battle For Constitutional Supremacy In The United Kingdom, Stephen Tierney
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 Constitutional Dynamics Of Brexit, Richard Ekins
The Constitutional Dynamics Of Brexit, Richard Ekins
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
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
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 …
Inheriting Citizenship, Scott Titshaw
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 …
Negotiating Bilateral Tax Treaties: Should Tax Treaties Involving Low-Income Countries Contain A Sunset Clause?, Okanga Ogbu Okanga
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.
Refugees Under Duress: International Law And The Serious Nonpolitical Crime Bar, David Baluarte
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
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”).