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Comparative and Foreign Law

San Diego International Law Journal

Canada

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Full-Text Articles in Law

"There's No Place Like Home" Doma Deportation: The Forced Expatriation Of Bi-National Same-Sex Couples From The United States To Canada, Anh "Annie" Nguyen Nov 2012

"There's No Place Like Home" Doma Deportation: The Forced Expatriation Of Bi-National Same-Sex Couples From The United States To Canada, Anh "Annie" Nguyen

San Diego International Law Journal

This comment will focus on bi-national same-sex couples who are forced to expatriate from the united states to canada because of DOMA’s detrimental effects on their relationship. more specifically, part I focuses on DOMA’s constitutionality, effects on bi-national same-sex couples, and current legal challenges. Part II provides a historical analysis of the united states’ attitude towards same-sex unions before describing current legislation regarding same-sex couples. Part III describes canada’s recognition of same-sex marriage and support of immigration equality, comparing and contrasting the canadian approach with the united states’ approach. Part IV explains the current legal and financial issues that bi-national …


Vat? A Look Inside Canada's Experience With The Goods And Services Tax, Brandon A. Ketterman Nov 2006

Vat? A Look Inside Canada's Experience With The Goods And Services Tax, Brandon A. Ketterman

San Diego International Law Journal

Consumption taxes have been and continue to be utilized as a staple revenue producer within systems of taxation. The value-added tax (VAT) is one form of consumption tax that has grown in popularity among nations over the last several decades. In fact, after the passage of a goods and services tax (one type of VAT) in Australia in 2000, the United States now stands alone as the only remaining OECD nation, among its 30 members, without some form of a value-added tax on consumption. As the massive topic of tax reform continually appears at the forefront of the political landscape, …