Law Commons^™

The Interpretation Of International Maritime Conventions In United States Law, Mark Weston Janis

Faculty Articles and Papers

In the United States, the interpretation of international maritime conventions is carried out within the general context of U.S. constitutional law. The Constitution's Article 11(2) provides that the President of the United States is granted the Power, by and with the Advice and Consent of the Senate, to make Treaties, provided two-thirds of the Senators present concur. Article 111(2) extends the judicial power of the United States to all Cases, in Law and Equity, arising under this Constitution, the Laws of the United States, and Treaties made, or which shall be made, under their Authority. Article VI(2) instructs that the …

The Common Law Tradition, Mark Weston Janis

Faculty Articles and Papers

No abstract provided.

The Nature Of Jus Cogens, Mark Weston Janis

Faculty Articles and Papers

No abstract provided.

International Courts And The Efficacy Of International Law, Mark Weston Janis

Faculty Articles and Papers

No abstract provided.

Somber Reflections On The Compulsory Jurisdiction Of The International Court, Mark Weston Janis

Faculty Articles and Papers

No abstract provided.

The Recognition And Enforcement Of Foreign Law: The Antelope's Penal Law Exception, Mark Weston Janis

Faculty Articles and Papers

In 1825, Chief Justice Marshall held in The Antelope that (t)he courts of no country execute the penal laws of another. Since then, United States Courts have painstakingly crafted a variety of definitions of the word penal in order to help determine when and when not they should apply foreign laws or execute foreign judgments which conceivably might be characterized as penal. Much of their hairsplitting analysis might have been avoided if American judges and commentators had looked behind Marshall's phrase to see its foundations in law and policy. After reviewing the accepted wisdom about The Antelope's penal law exception, …

The Experience Of The Phillipines In Taxing Its Nonresident Citizens, Richard Pomp

Faculty Articles and Papers

No abstract provided.

Tax Aspects Of Doing Business With The People’S Republic Of China, Richard Pomp, Timothy A. Gelatt

Faculty Articles and Papers

Before 1979, the People’s Republic of China did not have a logical system of taxing foreign business. That summer, a few selected American tax professors met with Chinese tax officials to explain the complexities of source rules, foreign tax credits, and tax treaties. That gave Chinese officials a detailed knowledge of intricate tax issues, and they have used this knowledge to develop China’s new tax system. Since 1979, China’s tax structure has conformed to generally accepted international structures with the adoption of three important taxes affecting foreign business activity. At first, China’s statutes and regulations did not clearly explain the …

Individuals As Subjects Of International Law, Mark Weston Janis

Faculty Articles and Papers

No abstract provided.

The Seas And International Law: Rules And Rulers, Mark Weston Janis

Faculty Articles and Papers

The recent developments in the law of the sea form only one chapter of a larger story which deals with the development of international law in general. This larger story has to do with the ways in which the rules of international law are perceived and how it is believed the world should be governed. This Article examines the tale of the law of the sea in the 1970's and 1980's in an historical perspective. It is especially important for Americans to remember the record of history. This is so not only because the United States is one of the …

The Ambiguity Of Equity In International Law, Mark Weston Janis

Faculty Articles and Papers

No abstract provided.

The Tax Structure Of The People’S Republic Of China, Richard Pomp, Stanley Surrey

Faculty Articles and Papers

In the summer of 1979, a month-long seminar on taxation sponsored by Harvard Law School’s International Tax Program took place in the People’s Republic of China. Due to limited foreign investment, China was not required to consider the applicability of its domestic tax laws to foreigners. The expected increase in foreign investment after the passage of the 1979 Joint Venture Law will require changes to the existing tax structure. Currently, nine taxes exist in China. While an increase in foreign investment will lead to new taxes, some of the existing taxes may apply to foreigners.

This article examines the income …

Dispute Settlement In The Law Of The Sea Convention: The Military Activities Exception, Mark Weston Janis

Faculty Articles and Papers

No abstract provided.

Naval Missions And The Law Of The Sea, Mark Weston Janis

Faculty Articles and Papers

No abstract provided.

Report On The Internal Training Program Of Zambia’S Department Of Taxes, Richard Pomp

Faculty Articles and Papers

This report covers a review of the internal training program of Zambia’s Department of Taxes in 1975 and offers numerous suggestions for improvement. The report begins with a brief description of the courses of study in the training program, followed by a discussion of problem areas of the three main components of each course (field training, classroom instruction, and examinations) with recommendations for reform. After noting a general dissatisfaction with the quality of trainees the Tax Department attracts, the report suggests two main avenues for improvement. One avenue is establishing working conditions that attract and keep high-quality individuals. The other …

Economic Integration In East Africa: Distribution Of Gains, Robert Birmingham

Faculty Articles and Papers

No abstract provided.