Digital Commons Network^™

Transfer Pricing, Business Restructurings And Intangibles - Case Studies: Ups V. Commissioner; Dsg Retail Ltd. V. Hmrc, Richard Thompson Ainsworth

Faculty Scholarship

United Parcel Service of America, the largest motor carrier in the US, and DSG Retail the largest retailer of electrical goods in the UK, restructured operations and established captive insurance companies in offshore tax havens. In both instances, these restructurings removed sizeable amounts of income from the domestic tax base.

The IRS and HMRC opened transfer pricing audits. The UPS case involved tax year 1984 and was settled in 2003; DSG Retail involved 1997 through 2005 and was settled in 2009. Both settlements came on the heels of government-favorable court decisions, and prior to the addition of Chapter IX to …

Child, Family, State, And Gender Equality In Religious Stances And Human Rights Instruments: A Preliminary Comparison, Linda C. Mcclain

Faculty Scholarship

The UN Convention on the Rights of the Child (CRC) recently began its third decade. Why has the United States still not ratified the CRC, celebrated as the most widely ratified international human rights treaty in history? Once again, this question is on the table: Congressional resolutions that President Obama should not transmit the CRC to the Senate for advice and consent rapidly followed intimations that the Obama Administration had some qualms about the U.S. keeping company only with Somalia in not ratifying it. Some scholars contend that enlisting the unique resources of religions would help to ground a culture …

Virtual Territoriality, Edward J. Janger

Faculty Scholarship

No abstract provided.

Crime Music, Bennett Capers

Faculty Scholarship

No abstract provided.

Virtual Territoriality, Edward J. Janger

Faculty Scholarship

No abstract provided.

Who Wants To Be A Muggle? The Diminished Legitimacy Of Law As Magic, Mark Edwin Burge

Faculty Scholarship

In the Harry Potter world, the magical population lives among the non-magical Muggle population, but we Muggles are largely unaware of them. This secrecy is by elaborate design and is necessitated by centuries-old hostility to wizards by the non-magical majority. The reasons behind this hostility, when combined with the similarities between Harry Potter-stylemagic and American law, make Rowling’s novels into a cautionary tale for the legal profession that it not treat law as a magic unknowable to non-lawyers. Comprehensibility — as a self-contained, normative value in the enactment interpretation, and practice of law — is given short-shrift by the legal …

The Ethics Of Poverty Tourism, Kevin Outterson

Faculty Scholarship

Poverty tours - actual visits as well as literary and cinematic versions - are characterized as morally controversial trips and condemned in the press as voyeuristic endeavors. In this collaborative essay, we draw from personal experience, legal expertise, and phenomenological philosophy and introduce a conceptual taxonomy that clarifies the circumstances in which observing others has been construed as an immoral use of the gaze. We appeal to this taxonomy to determine which observational circumstances are relevant to the poverty tourism debate. While we do not defend all or even most poverty tourism practices, we do conclude that categorical condemnation of …

What Are We Doing To The Children?: An Essay On Juvenile (In)Justice, Michael E. Tigar

Faculty Scholarship

No abstract provided.