Law Commons^™

The United States Policy Of Stringent Anti-Treaty-Shopping Provisions: A Comparative Analysis, Simone M. Haug

Vanderbilt Journal of Transnational Law

Tax avoidance through international treaty shopping has become a subject of intense controversy in the international community. By shrewdly structuring businesses, corporations are currently able to take advantage of tax exemptions contained in tax treaties, though the countries that have joined the treaties never intended for them to benefit from such provisions. Many nations, including the United States, view this practice as tax treaty abuse. In response to such abuses, many countries are now incorporating strict anti-treaty-shopping provisions in their bilateral tax treaties.

Ms. Haug begins the Article by describing the practice of treaty shopping and, specifically, the various methods …

Case Digest, Journal Staff

Vanderbilt Journal of Transnational Law

This Case Digest provides brief analyses of cases that represent current aspects of international law. The Digest includes cases that establish legal principles and cases that apply established legal principles to new factual situations. The cases are grouped by topic and include references for further research.

TABLE OF CONTENTS

I. AID TO FOREIGN TRIBUNALS

II. TRADE

III.TREATIES

IV. IMMIGRATION

International Agreement Obligations After The Soviet Union's Break-Up, Lucinda Love

Vanderbilt Journal of Transnational Law

Focusing on the dissolution of the Soviet Union, the author explores whether international law is consistent with respect to the succession of states to treaty obligations. This Note examines whether the republics of the former Soviet Union are held bound by treaties made by the U.S.S.R.

The Note discusses whether the current practice of the United States regarding treaties with the former Soviet Union is consistent with international law. The author concludes that international law in this area is not well settled. The United States treatment of the former Soviet republics is consistent with some sources of law, but not …

A Brief Rejoinder, Anthony D'Amato

Vanderbilt Journal of Transnational Law

Professor Weisburd's reply to my essay adds helpful insights to the fascinating issue of the impact of treaties upon customary international law. For the most part, I think the positions on both sides have been clearly drawn, leaving to the reader the ultimate judgment on the merits.

One instance where the position is not so clearly drawn, however, is the question of what custom-creating force we can find in a treaty that itself disavows its custom-creating force. If the language says that the treaty is a matter of comity only, Professor Weisburd argues that the treaty cannot give rise to …

Interpreting State Practice Under Treaties: A Brief Colloquy On The Composition Of Customary International Law, Law Review Staff

Vanderbilt Journal of Transnational Law

In the following discussion, Professor D'Amato takes issue with Professor Weisburd's interpretation of the impact of state practice under treaties. Although the central debate specifically addresses the issue of human rights, the discussion provides a valuable framework for deciding whether contrary state practice effectively undermines the conclusive effect of treaties in developing rules of customary international la

Custom And Treaty: A Response To Professor Weisburd, Anthony D'Amato

Vanderbilt Journal of Transnational Law

Arthur M. Weisburd's article, "Customary International Law: The Problem of Treaties", focuses on an important problem that has been relatively overlooked: whether current doctrinal scholarship accords too much weight to treaties as constitutive of customary practice. Few issues in international law are more important than the question of where an international rule comes from and how it is proved. Professor Weisburd has addressed a significant component of this basic question. Since he regards me as the leading offender among writers who overdetermine the value of treaties, I would like to take this opportunity to respond.

As a preliminary matter, I …

Book Reviews, Stephen C. Hicks, David A. Elder, Edward A. Laing

Vanderbilt Journal of Transnational Law

THE FAMILY IN INTERNATIONAL LAW: SOME EMERGING PROBLEMS

Edited by R. Lillich

Charlottesville: Michie, 1981. Pp. xii, 164

Reviewed by Stephen C. Hicks

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TREATIES OF THE PEOPLE'S REPUBLIC OF CHINA, 1949-1978: AN ANNOTATED COMPILATION

By Grant F. Rhode and Reid E. Whitlock

Boulder, Colorado: Westview Press, 1980. Pp. ix, 207. $25.00.

Reviewed by David A. Elder

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STATE AND DIPLOMATIC IMMUNITY

By Charles Lewis London:

Lloyd's Press of London, Ltd., 1980. Pp. xv, 135. 16f.

Reviewed by Edward A. Laing

Unilateral Termination Of The 1954 Mutual Defense Treaty Between The United States And The Republic Of China Pursuant To The President's Foreign Relations Power, Ronald P. Cima

Vanderbilt Journal of Transnational Law

The act of terminating a treaty may initiate an international embroglio or create international arrangements as effectively as the act of entering into a treaty. Although the ramifications of each act may be significant, recent United States commentary has expressed greater concern over the constitutional efficacy of the methods by which the United States has entered international agreements than over the methods by which the United States has removed itself from them. President Carter's unilateral termination of the 1954 Mutual Defense Treaty between the United States and the Republic of China has raised the issue of which branch ought to …

Recent Development--Panama Canal Treaties, David M. Himmelreich

Vanderbilt Journal of Transnational Law

Given its strategic interest in the Canal, it might well be asked why the United States would sign a Treaty which does not give an unambiguous right of intervention. Under the Treaty, the United States has at best only a weak legal justification for intervention, which will be useful in domestic politics should the popular opposition to "giving the Canal away" become critical, but which will be much less convincing elsewhere. World opinion is suspicious of the reliance of any great power on intervention, regardless of the legal rationale. The justification will be least persuasive in Latin America where there …