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- Administrative law (1)
- Causation; causal; overdetermination; international criminal justice; international criminal law; atrocity (1)
- Complicity; aiding and abetting; unitary theory of perpetration; modes of liability; superior responsibility; joint criminal enterprise; JCE; theory of criminal law; international criminal justice (1)
- Foreign tax credit (1)
- International tax (1)
Articles 1 - 3 of 3
Full-Text Articles in Law
The End Of 'Modes Of Liability' For International Crimes, James G. Stewart
The End Of 'Modes Of Liability' For International Crimes, James G. Stewart
All Faculty Publications
Modes of liability, such as ordering, instigation, superior responsibility and joint criminal liability, are arguably the most discussed topics in modern international criminal justice. In recent years, a wide range of scholars have rebuked some of these modes of liability for compromising basic concepts in liberal notions of blame attribution, thereby reducing international defendants to mere instruments for the promotion of wider socio-political objectives. Critics attribute this willingness to depart from orthodox concepts of criminal responsibility to international forces, be they interpretative styles typical of human rights or aspirations associated with transitional justice. Strangely, however, complicity has avoided these criticisms …
Overdetermined Atrocities, James G. Stewart
Overdetermined Atrocities, James G. Stewart
All Faculty Publications
An event is overdetermined if there are multiple sufficient causes for its occurrence. A firing squad is a classic illustration. If eight soldiers are convened to execute a prisoner, they can all walk away afterwards in the moral comfort that “I didn’t really make a difference; it would have happened without me.” The difficulty is, if we are only responsible for making a difference to harm occurring in the world, none of the soldiers is responsible for the death — none made, either directly or through others, an essential contribution to its occurrence. In many respects, this dilemma is the …
Foreign Administrative Law And International Taxation: A Case Study Of Tax Treaty Implementation In China, Wei Cui
All Faculty Publications
U.S. taxpayers and the IRS increasingly have to take into account the interactions between U.S. and foreign laws, but they have paid little attention to the administrative law backgrounds of foreign tax laws. In a growing range of cases, the need for such attention has become urgent. This Article describes a novel class of cases encountered by U.S. taxpayers that emanate from tax treaty implementation in China. In these cases, U.S. (and other foreign) investors face certain rules that conflict with common treaty interpretations, and that, at the same time, are not legally binding under Chinese domestic law. The question …