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Articles 1 - 4 of 4
Full-Text Articles in Law
Should We Presume State Protection?, James C. Hathaway, Audrey Macklin
Should We Presume State Protection?, James C. Hathaway, Audrey Macklin
Articles
Professors Hathaway and Macklin debate the legality of the “presumption of state protection” that the Supreme Court of Canada established as a matter of Canadian refugee law in the Ward decision. Professor Hathaway argues that this presumption should be rejected because it lacks a sound empirical basis and because it conflicts with the relatively low evidentiary threshold set by the Refugee Convention’s “well-founded fear” standard. Professor Macklin contends that the Ward presumption does not in and of itself impose an unduly onerous burden on claimants, and that much of the damage wrought by the presumption comes instead from misinterpretation and …
Multinational Firms And Tax Havens, Anna Gumpert, James R. Hines Jr., Monika Schnitzer
Multinational Firms And Tax Havens, Anna Gumpert, James R. Hines Jr., Monika Schnitzer
Articles
Multinational firms with operations in high-tax countries can benefit the most from reallocating taxable income to tax havens, though this is sufficiently difficult and costly that only 20.4% of German multinational firms have any tax haven affiliates. Among German manufacturing firms, a 1 percentage point higher foreign tax rate is associated with a 2.3% greater likelihood of owning a tax haven affiliate. This is consistent with tax avoidance incentives and contrasts with earlier evidence for U.S. firms. The relationship is less strong for firms in service industries, possibly reflecting the difficulty of reallocating taxable service income.
Formalism And Functionalism In Antitrust Treatment Of Loyalty Rebates: A Comparative Perspective, Daniel A. Crane
Formalism And Functionalism In Antitrust Treatment Of Loyalty Rebates: A Comparative Perspective, Daniel A. Crane
Articles
It is a widely held belief that U.S. antitrust law has long been characterized by economic functionalism and that European antitrust law has long been characterized by legal formalism.' The received wisdom began to change in Europe a decade ago when the Directorate General Competition of the European Commission (DG Comp) began to advocate a more "effects-based" analysis of abuse of dominance. Two factors arguably contributed to this change. First, the DG Comp became increasingly influenced by economists who had little use for the old formalism. Second, as Europe trie to spread antitrust to developing antitrust regimes across the world-and, …
Commentary On The Emerging Constitutional Indigenous Peoples Land Rights In Tanzania, Daniel Halberstam
Commentary On The Emerging Constitutional Indigenous Peoples Land Rights In Tanzania, Daniel Halberstam
Articles
The pastoralists and hunter-gatherer indigenous peoples in Tanzania continue lobbying their recognition as such and protection of their land rights. This article discusses the extent to which the indigenous peoples are legally recognized and the state of their security of land tenure. With the hindsight of the UN Declaration on the Rights of Indigenous Peoples 2007 and the 2003 Report of the African Commission Working Group of Experts on Indigenous Population, this article probes the emerging indigenous land rights within the broader understating of the minority rights in the Draft Constitution of Tanzania 2014 as well as the Draft Policy …