Law Commons^™

International Labor Law: Cases And Materials On Workers' Rights In The Global Economy, James Atleson, Lance Compa, Kerry Rittich, Calvin Sharpe, Marley Weiss

Lance A Compa

Comprehensive in scope, International Labor Law examines labor rights and labor standards in multilateral and regional institutions like the WTO, ILO, OECD and the European Union; regional and bilateral trade agreements like NAFTA and more recent bilateral agreements with developing countries; the new labor-trade "template" in U.S. trade policy; and private initiatives like anti-sweatshop campaigns and corporate codes of conduct. Thematic chapters deal with labor rights lawsuits in U.S. courts; cross-border labor organizing and bargaining ; migrant workers; women workers in the global economy, and child labor.

Documentary Supplement To International Labor Law: Cases And Materials On Workers' Rights In The Global Economy, James Atleson, Lance Compa, Kelley Rittich, Calvin Sharpe, Marley Weiss

Lance A Compa

This documentary supplement to International Labor Law contains excerpts of instruments dealing with international labor rights, including multilateral, regional, and U.S. labor rights instruments, as well as corporate codes of conduct and private sector framework agreements. Comprehensive in scope, International Labor Law examines labor rights and labor standards in multilateral and regional institutions like the WTO, ILO, OECD, and European Union; regional and bilateral trade agreements like NAFTA and more recent bilateral agreements with developing countries; the new labor-trade "template" in U.S. trade policy; and private initiatives like anti-sweatshop campaigns and corporate codes of conduct.

The Russian Federation Joins The Oecd Convention Against Bribery, Andrew B. Spalding

Law Faculty Publications

On April 17, 2012, the Russian Federation joined the Organization for Economic Cooperation and Development’s Convention on Combating Bribery of Foreign Officials in International Business Transactions (“the Convention”).[1] This is but the latest example of a recent trend among the major emerging markets toward criminalizing the bribing of foreign officials. This Insight will place Russia’s accession in context of the broader effort to establish a global anti-bribery regime.

Transfer Pricing: The Cup -- Case Studies: Australia, Us, Uk, Norway And Canada, Richard Thompson Ainsworth, Andrew Shact

Faculty Scholarship

All transfer pricing regimes give priority to the comparable uncontrolled price (CUP) method. Despite declarations that transfer pricing is a search for the “best method” or “most appropriate method,” all systems concede that the search is over when an exact comparable is found because a CUP is preferred over all methods. The best CUP is an exact CUP because it provides an arm’s length price that is not calculated. The price emerges directly from the comparison.

CUPs have traditionally been the most commonly applied method for both taxpayers and the government. They are the judicial gold standard. They hold sway …

Transfer Pricing: Data Dumps And Comparability - Us, Uk, Canadian, And Australian Case Studies, Richard Thompson Ainsworth, Andrew Shact

Faculty Scholarship

Comparability is the heart of transfer pricing. The OECD, U.K., Canadian, Australian, and U.S. transfer pricing rules all echo one another on how critically important the comparability analysis is. Performing this analysis and proving comparability, however, is a demanding exercise.

What makes proving comparability so difficult is that the analysis is two sided. Both controlled and uncontrolled transactions must be thoroughly analyzed. Just as much effort needs to be applied to determine the functions, contract terms, risks and the economic conditions for the unrelated party comparables as is spent on analyzing the related parties (taxpayers).

But there is more to …