Law Commons^™

Reframing The Mediation Debate In Irish All-Issues Divorce Disputes: From Mediation Vs. Litigation To Mediation And Litigation, Deirdre Mcgowan

Articles

Mediation currently plays a minor role in the Irish family justice system, yet a policy consensus exists that more couples should be encouraged to mediate and that increased rates of mediation will reduce the numbers seeking redress through the courts. The recently published Mediation Act 2017 adopts this position, assuming that the provision of information on mediation will increase uptake and that mediation offers an alternative to litigation for most civil disputes. This article reviews attempts in Ireland, England and Wales to encourage family disputants to mediate, identifying weaknesses in the information strategy. It also examines the legal framework governing …

After The European Commission Ordered Apple To Pay Back Taxes To Ireland: Ireland's Future In The New Global Tax Environment, Boyu Wang

Indiana Journal of Global Legal Studies

On August 30, 2016, the European Commission ordered Ireland to collect $14.5 billion plus interest in unpaid taxes between 2003 and 2014 from Apple Inc. The European Union suggested that Ireland made "sweetheart deals" with Apple in exchange for bringing more jobs into the country and concluded that these deals constituted illegal tax benefits, contrary to the European Union's prohibitions against "state aid."

Profit shifting and transfer pricing manipulation dominate the analysis of the corporate tax structure in Ireland and its position in the context of global tax policy. This note explains the European Commission's Apple decision and analyzes how …

International Law And Extraterritoriality: Brief Of International And Extraterritorial Law Scholars As Amici Curiae (U.S. V. Microsoft), Anthony J. Colangelo, Austen L. Parrish

Faculty Journal Articles and Book Chapters

Written by international and extraterritorial law scholars, the attached amicus brief was submitted in the U.S. v. Microsoft case. That case involves whether Congress, when it enacted the Stored Communications Act, intended to provide federal and local law enforcement authority to unilaterally seize the private email communications of foreign citizens stored abroad.

The amicus brief explains how the Charming Betsy canon and the law of extraterritoriality are part of a well-defined body of law the U.S. Supreme Court has developed for determining how American law applies abroad. These doctrines exist independently: one aims to avoid unsanctioned violations of international law. …