Law Commons^™

The European Union's Common Foreign And Security Policy: It Is Not Far From Maastricht To Amsterdam, Daniel T. Murphy

Vanderbilt Journal of Transnational Law

The radical shift in and expansion of the concepts of European law wrought by the now more than five-year-old Treaty on European Union (TEU) are not fully appreciated in the United States. Until the TEU of 1992, European law was bounded by the reasonably well-defined and understood contours of the Treaty of Rome and its amendments. The expressly political TEU added new dimensions to European law, the relationships among the Member States, and the scope of activities to be pursued by the European Union. This expansion was accomplished through, among other provisions, (1) the TEU's monetary union provisions; (2) its …

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

Preventing The Theft And Illegal Export Of Art In A Europe Without Borders, Kimberly A. Short

Vanderbilt Journal of Transnational Law

The opening of internal borders within the European Community presents tremendous opportunity for European economic growth. Yet with all the potential benefits come many problems. Increased illegal art trafficking is one of these problems. This Note examines European treaties, laws of the individual EC Member States, and Community-wide treaties and regulations designed to prevent the theft and illegal export of art. The Note discusses how the differing interests of the Member States have prevented agreement on legislation to protect art and resulted in measures inadequate to protect Europe's vast art treasures. After analyzing the latest EC regulatory attempt to protect …