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Articles 1 - 9 of 9
Full-Text Articles in Law
Astroturf Activism, Melissa J. Durkee
Astroturf Activism, Melissa J. Durkee
Scholarly Works
Corporate influence in government is more than a national issue; it is an international phenomenon. For years, businesses have been infiltrating international legal processes. They secretly lobby lawmakers through front groups: “astroturf” imitations of grassroots organizations. But because this business lobbying is covert, it has been underappreciated in both the literature and the law. This Article unearths the “astroturf activism” phenomenon. It offers an original descriptive account that classifies modes of business access to international officials and identifies harms, then develops a critical analysis of the laws that regulate this access. I show that the perplexing set of access rules …
The Role Of Physical Presence In The Taxation Of Cross-Border Personal Services, Michael Kirsch
The Role Of Physical Presence In The Taxation Of Cross-Border Personal Services, Michael Kirsch
Michael Kirsch
This Article addresses the role of physical presence in the taxation of cross-border personal services. For much of the last century, both U.S. internal law and bilateral treaties have used the service provider’s physical location as the touchstone for determining international taxing jurisdiction. Modern developments - in particular, the significant advances in global communication technology and the increasing mobility of individuals - raise important questions regarding the continued viability of this physical presence standard. These modern developments have already facilitated the offshoring of numerous types of personal services, such as radiology, accounting, and legal services. As communication technology improves, the …
Toward An International Constitution Of Patient Rights, Alison Poklaski
Toward An International Constitution Of Patient Rights, Alison Poklaski
Indiana Journal of Global Legal Studies
In the past decade, medical tourism-the travel of patients across borders to receive medical treatment-has undergone unprecedented growth, fueled by the globalization of health care and related industries. While medical tourism can benefit patients through increased access to treatment and cost-savings, medical travel also raises concerns about ensuring quality of care and legal redress in medical malpractice. Moreover, existing regulations fail to address these unprecedented issues. The multilateral adoption of an International Constitution of Patient Rights (ICPR) is necessary in order to more effectively preserve medical tourism's benefits and guard against its risks.
Trademark Cosmopolitanism, Sonia K. Katyal
Trademark Cosmopolitanism, Sonia K. Katyal
Sonia Katyal
The world of global trademarks can be characterized in terms of three major shifts: first, a shift from national to global branding strategies; second, a shift from national and regional systems to harmonized international regimes governing trademark law; and third, a concurrent shift from local to transnational social movements that challenge branding and other corporate practices. The rise of transnational brands brings with it an attendant series of legal shifts in trademark law. Long considered the stepchild of intellectual property law, today, trademark law has morphed into a powerful global legal phenomenon, revealing a foundational shift from national and regional …
Globalization, Global Governance, And Challenges To Contemporary Constitutionalism: The (Trans) Constitutional Perspective And The Dialogue Among Jurisdictions, Thaís Vandresen, Maria Cláudia S. Antunes De Souza
Globalization, Global Governance, And Challenges To Contemporary Constitutionalism: The (Trans) Constitutional Perspective And The Dialogue Among Jurisdictions, Thaís Vandresen, Maria Cláudia S. Antunes De Souza
University of Baltimore Journal of International Law
This article focuses on the challenges facing contemporary constitutionalism before the irreversibility of globalization and the prospect of global governance. The goal of this article is to identify the proposals concerning the development of a global constitutionalism, as well as analyze the limits and possibilities of proposed trans-constitutionalism as an alternative to establish juridical “dialogues” among different legal normative orders. The study is justified, having in mind the need for re-contextualization of contemporary constitutionalism, given the fragility of the concept of sovereignty and the multiplicity of regulatory sources, especially concerning the international protection of human rights. Rationale inductive basis was …
Potential Impacts On Individuals Caused By The Invasion Of Ngos Into International Politics, Zhao Li, Haibin Qi
Potential Impacts On Individuals Caused By The Invasion Of Ngos Into International Politics, Zhao Li, Haibin Qi
University of Baltimore Journal of International Law
In the contemporary world, NGOs are playing significant roles in international cooperation and globalization. This actively promotes the formation of a global society. Accompanying that, NGOs also have an increased international political influence. Against this background, some scholars believe the rise of NGOs will create an era of individuals’ emancipation from the sovereign states, while others consider that the golden age of autonomy has passed. This paper studies the essence of the association dominated by NGOs and how this association affects individuals in international politics. This paper suggests that the ideal subject for NGOs is one with clearly defined and …
Location Savings And Segmented Factor Input Markets: In Search Of A Tax Treaty Solution, Mitchell A. Kane
Location Savings And Segmented Factor Input Markets: In Search Of A Tax Treaty Solution, Mitchell A. Kane
Brooklyn Journal of International Law
This article analyzes the proper bounds of source-based taxation of profits generated when firms outsource factor inputs, such as labor, to achieve cost savings. The article advances arguments grounded in efficiency, treaty text, and international distribution to justify greater source-based taxation than has historically been the case. To implement such expanded taxation, the article proposes a modification to transfer-pricing rules in instances where factor inputs are acquired from affiliates and a modification to the tax treaty rules regarding permanent establishments where factor inputs are acquired from unrelated parties. Finally, the article deals with a range of complications, particularly relating to …
Tax Treaties And The Taxation Of Services In The Absence Of Physical Presence, Michael Kirsch
Tax Treaties And The Taxation Of Services In The Absence Of Physical Presence, Michael Kirsch
Journal Articles
It is old news that modern technological developments have strained long‐standing international tax policies and principles. Tax treaties have attempted to keep pace by fitting these new developments within the existing framework. This brief article addresses one aspect of technological developments that can directly affect individual taxpayers—the increasing ability to deliver personal services electronically across borders, without the need for the service provider to have a physical presence in the “source” country. In particular, it focuses on recent developments with the U.N. Model, which may allow source‐based taxation of at least some types of services income even in the absence …
International Law In The Obama Administration's Pivot To Asia: The China Seas Disputes, The Trans- Pacific Partnership, Rivalry With The Prc, And Status Quo Legal Norms In U.S. Foreign Policy, Jacques Delisle
All Faculty Scholarship
The Obama administration’s “pivot” or “rebalance” to Asia has shaped the Obama administration’s impact on international law. The pivot or rebalance has been primarily about regional security in East Asia (principally, the challenges of coping with a rising and more assertive China—particularly in the context of disputes over the South China Sea—and resulting concerns among regional states), and secondarily about U.S. economic relations with the region (including, as a centerpiece, the Trans-Pacific Partnership). In both areas, the Obama administration has made international law more significant as an element of U.S. foreign policy and has sought to present the U.S. as …