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Articles 1 - 30 of 13474

Full-Text Articles in Law

Message Regarding Student Notes Jan 2023

Message Regarding Student Notes

Law and Contemporary Problems

No abstract provided.


Encouraging Ethical Tax Compliance Behaviour: The Role Of The Tax Practitioner In Enhancing Tax Justice, Elaine Doyle Jan 2023

Encouraging Ethical Tax Compliance Behaviour: The Role Of The Tax Practitioner In Enhancing Tax Justice, Elaine Doyle

Law and Contemporary Problems

No abstract provided.


Policing Fiscal Corruption: Tax Crime And Legally Corrupt Institutions In The United Kingdom, Branislav Hock Jan 2023

Policing Fiscal Corruption: Tax Crime And Legally Corrupt Institutions In The United Kingdom, Branislav Hock

Law and Contemporary Problems

No abstract provided.


Developing A Working Model To Fight Fiscal Corruption: The Nexus At Which Tax Crimes And Corruption Meet, Dr. Pietro Sorbello, Stephen Holden Jan 2023

Developing A Working Model To Fight Fiscal Corruption: The Nexus At Which Tax Crimes And Corruption Meet, Dr. Pietro Sorbello, Stephen Holden

Law and Contemporary Problems

No abstract provided.


Wave Your Little Hand And Whisper So Long Dearie: Proffering An Overdue Goodbye To Microunits In The Performing Arts, Amanda Joos Jan 2023

Wave Your Little Hand And Whisper So Long Dearie: Proffering An Overdue Goodbye To Microunits In The Performing Arts, Amanda Joos

Law and Contemporary Problems

No abstract provided.


"The Producers" Of Tax Abuse: The Corrupting Effects Of Tax Laws And Tax Reliefs In The U.K. Film Industry, Lorenzo Pasculli, Stuart Maclennan Jan 2023

"The Producers" Of Tax Abuse: The Corrupting Effects Of Tax Laws And Tax Reliefs In The U.K. Film Industry, Lorenzo Pasculli, Stuart Maclennan

Law and Contemporary Problems

No abstract provided.


Endogenous Tax Law: Regulatory Capture And The Ethics Of Political Obligation, Daniel T. Ostas Jan 2023

Endogenous Tax Law: Regulatory Capture And The Ethics Of Political Obligation, Daniel T. Ostas

Law and Contemporary Problems

No abstract provided.


Corruption, Tax Evasion, And The Distortion Of Justice: Global Challenges And International Responses, Lorena Bachmaier Winter, Donato Vozza Jan 2023

Corruption, Tax Evasion, And The Distortion Of Justice: Global Challenges And International Responses, Lorena Bachmaier Winter, Donato Vozza

Law and Contemporary Problems

No abstract provided.


Corrupt Corporations And The Facilitation Of Tax Crimes: A Review Of The United Kingdom's Enforcement Mechanisms, Sam Bourton, Nicholas Ryder Jan 2023

Corrupt Corporations And The Facilitation Of Tax Crimes: A Review Of The United Kingdom's Enforcement Mechanisms, Sam Bourton, Nicholas Ryder

Law and Contemporary Problems

No abstract provided.


Beyond Bribery: Exploring The Intimate Interconnections Between Corruption And Tax Crimes, Diane Ring, Costantino Grasso Jan 2023

Beyond Bribery: Exploring The Intimate Interconnections Between Corruption And Tax Crimes, Diane Ring, Costantino Grasso

Law and Contemporary Problems

No abstract provided.


Corporate Governance And Value Preservation: The Effect Of The Fincen Leak On Banks, Florencio Lopez-De-Silanes, Joseph A. Mccahery, Paul C. Pudschedl Jan 2023

Corporate Governance And Value Preservation: The Effect Of The Fincen Leak On Banks, Florencio Lopez-De-Silanes, Joseph A. Mccahery, Paul C. Pudschedl

Law and Contemporary Problems

No abstract provided.


Foreword: Tax Evasion, Corruption And The Distortion Of Justice, Diane Ring, Costantino Grasso Jan 2023

Foreword: Tax Evasion, Corruption And The Distortion Of Justice, Diane Ring, Costantino Grasso

Law and Contemporary Problems

No abstract provided.


Journal Staff Jan 2023

Journal Staff

Law and Contemporary Problems

No abstract provided.


Paternalism In International Human Rights Law, Lucas Lixinski, Noam Peleg Jan 2023

Paternalism In International Human Rights Law, Lucas Lixinski, Noam Peleg

Duke Journal of Comparative & International Law

This article argues that international human rights law (IHRL) at a system-wide level produces paternalistic effects that undermine the work it is meant to do for rightsholders. Analyzing the work of four key United Nations human rights treaty bodies, we show how institutional arrangements exclude rightsholders from having a say on their own interests in what IHRL should mean for them, and we are instead left with a body of norms, guidelines, and institutions with self-serving dynamics that reinforce the position of IHRL institutions and only secondarily benefit rightsholders.


Law Over Legalism: International Court Legitimacy In Lautsi V. Italy, Sebastián Guidi Jan 2023

Law Over Legalism: International Court Legitimacy In Lautsi V. Italy, Sebastián Guidi

Duke Journal of Comparative & International Law

2009 brought an existential crisis to the European Court of Human Rights (ECtHR). In November, it unanimously ordered Italy to remove crucifixes from public schools. Backlash was unprecedented. The government promptly announced it would not comply. Politicians and social actors all across the political spectrum harshly criticized the decision and bashed the Court. Ten European countries joined Italy in referring the case to the Grand Chamber of the Court, which reversed the decision in 2011. The storm abated. Lautsi v. Italy likely received the most public attention of any ECtHR judgment. Much of the Court’s subsequent case-law was decided with …


New Perspectives On Iran: The Path To Progressive Family Law Before The Islamic Revolution, Neeki Memarzadeh Jan 2023

New Perspectives On Iran: The Path To Progressive Family Law Before The Islamic Revolution, Neeki Memarzadeh

Duke Journal of Comparative & International Law

A progressive Iranian women's rights movement has slipped through the cracks of mainstream scholarship. In the 1960s, Iranian women rallied for progressive family law reforms; their efforts culminated in the Family Protection Law of 1967. This note provides an alternative view of the women's rights movement in the Middle East and highlights how a social movement gave rise to comprehensive and progressive family law reform. Over the last century, Iran has been under authoritarian rule, first in the form of a monarchy and now in a theocracy. In spite of this, Iranian women have been steadfast in the fight for …


Federal Recognition Of Native American Tribes In The United States And The International Right To Self-Determination: Why Congress Should Exercise Its Constitutional Authority To Federally Recognize The Lumbee Tribe, James Ennis Street Jan 2023

Federal Recognition Of Native American Tribes In The United States And The International Right To Self-Determination: Why Congress Should Exercise Its Constitutional Authority To Federally Recognize The Lumbee Tribe, James Ennis Street

Duke Journal of Comparative & International Law

Native American tribal nations covet state and federal tribal recognition. The Lumbee Tribe is one of those tribes. Though North Carolina has granted the Lumbee Tribe State recognition, the Lumbee Tribe's 134-year-long quest for Federal recognition has not been successful. Neither of the two types of Federal Recognition – Administrative and Congressional – have permitted the Lumbee Tribe to benefit alongside the other federally-recognized Tribes from increased respect, sovereignty, and resources. Instead, the Lumbee Tribe has been spun around by the regulatory recognition rigmarole.

In this article, I first explore arguments for and against federal recognition of the Lumbee Tribe. …


Journal Staff Jan 2023

Journal Staff

Duke Journal of Comparative & International Law

No abstract provided.


It Ain't Real Funky Unless It's Got That Pop: Artistic Fair Use After Goldsmith, Benjamin A. Spencer Jan 2023

It Ain't Real Funky Unless It's Got That Pop: Artistic Fair Use After Goldsmith, Benjamin A. Spencer

Duke Journal of Constitutional Law & Public Policy Sidebar

The Pop Art style pioneered by artists such as Paolozzi, Lichtenstein, and Rauschenberg challenged notions of what art could be by recasting common objects and images into new contexts, transforming them into pieces that served as both cultural commentary and novel expression. Though examination of an artwork's meaning or message may seem more natural for a critic or curator, the Supreme Court will have a chance to weigh in with Andy Warhol Foundation for the Visual Arts v. Goldsmith. Here, the court will decide whether a Warhol painting based on a photograph of Prince is protected by fair use. …


Token Wars: How The Sec Can Learn To Embrace Utility Tokens, Paul K. Drexler Jan 2023

Token Wars: How The Sec Can Learn To Embrace Utility Tokens, Paul K. Drexler

Duke Law Journal

Tired of the power that mega platforms wield over the web, a growing chorus of internet users has hailed the arrival of blockchain technology, believing it can be used to build a new internet. Called “Web 3.0” by some, the new internet would allow users to exchange goods and services—digital currencies, cloud computing power, data storage—without needing a central intermediary to validate transactions. Instead, users would transact through decentralized platforms that use consensus-based mechanisms to verify users’ exchanges. And rather than rely on fiat money, users would use the platforms’ native currencies, called “utility tokens,” as the media of exchange. …


Building Trust(S): Rethinking Asset Return In Kleptocracy Forfeitures, Michael J. Biondi Jan 2023

Building Trust(S): Rethinking Asset Return In Kleptocracy Forfeitures, Michael J. Biondi

Duke Law Journal

Kleptocracy, literally meaning “rule by thieves,” is a major destabilizing force in an already unstable world. Every year, corrupt government officials plunder billions of dollars rightfully belonging to their citizens and export them overseas. When these funds—often parked in luxury assets—reach the United States, federal prosecutors can seize them using a procedure known as nonconviction-based forfeiture. But after every such seizure, a question arises: How does the United States give stolen assets back to whom they belong? The United Nations Convention Against Corruption strongly encourages (or, in some circumstances, requires) forfeited assets to be returned to their state of origin …


Patent Forfeiture, Sean B. Seymore Jan 2023

Patent Forfeiture, Sean B. Seymore

Duke Law Journal

Patent law doesn’t look kindly on patent owners who engage in wrongdoing involving the patent. The U.S. Supreme Court and lower courts have refused to enforce patents tainted with inequitableness, fraud, or bad faith. This issue typically arises in patent litigation when an accused infringer asserts that the patent should be unenforceable if the patentee engaged in one of four proscribed activities: inequitable conduct (deliberate misrepresentations or omissions of material information from the Patent Office); patent misuse (anticompetitive licensing practices); unclean hands (business or litigation misconduct); or waiver/estoppel (a lack of candor before a standard-setting organization). This seems right—a patentee …


The Puzzle Of Procedural Originalism, Mila Sohoni Jan 2023

The Puzzle Of Procedural Originalism, Mila Sohoni

Duke Law Journal

On a daily basis, lawyers and judges consult and apply the rules of subject matter jurisdiction and personal jurisdiction. These doctrines—the workhorses of procedural law—ostensibly spring from the Constitution’s text, but their substance owes more to considerations of fairness, efficiency, and sound policy than it does to original meaning. Indeed, these doctrines are among the most openly and obviously nonoriginalist doctrines in constitutional law. Curiously, the originalist movement has almost totally ignored this everyday terrain. That is beginning to change. Recent overtures by Supreme Court Justices suggest that originalists are now poised to advance into the field of civil procedure. …


Journal Staff Jan 2023

Journal Staff

Duke Law Journal

No abstract provided.


Journal Staff Dec 2022

Journal Staff

Duke Journal of Comparative & International Law

No abstract provided.


Forced Justice: The Kosovo Specialist Chambers, Sara L. Ochs, Kirbi Walters Dec 2022

Forced Justice: The Kosovo Specialist Chambers, Sara L. Ochs, Kirbi Walters

Duke Journal of Comparative & International Law

The Kosovo Specialist Chambers (KSC), the court created to adjudicate war crimes and crimes against humanity committed in Kosovo at the turn of the century, is the world’s newest hybrid tribunal. The KSC is classified as a hybrid tribunal because it ostensibly blends aspects of international and domestic law and resources. Upon examination, however, the KSC departs in critical ways from the traditional concept of a hybrid tribunal, representing an internationally dominated court with minimal local involvement. By detailing the history of judicial mechanisms employed to prosecute crimes committed during and in the aftermath of the Kosovo War from 1998-1999, …


Sovereignty In The Era Of Fragmentation – Eu Trade Agreements And The Notion Of Statehood In International Law, Harri Kalimo, Shorena Nikoleishvili Dec 2022

Sovereignty In The Era Of Fragmentation – Eu Trade Agreements And The Notion Of Statehood In International Law, Harri Kalimo, Shorena Nikoleishvili

Duke Journal of Comparative & International Law

In this article, we explore the theme of sovereignty in the context of fragmented international law. We observe that the sovereignty of States may become relativized, not only by the political power of other States, but by its exposure to multiple, functionally separate fields of law. We analyze this theme by asking whether trade agreements as instruments of economic law offer a venue for discussing the sovereignty of sub-statal entities that lack standing on the more traditional international forums. Our analysis focuses first on a recent decision by the Court of Justice of the European Union, which concerned the status …


Bankruptcy Basics: What The U.S. Can Learn From The U.K. Filing Processes, Courtney Kobren Dec 2022

Bankruptcy Basics: What The U.S. Can Learn From The U.K. Filing Processes, Courtney Kobren

Duke Journal of Comparative & International Law

Although filing for bankruptcy is the primary form of economic relief for U.S. consumers in financial distress, pro se debtors lack access to the consumer bankruptcy system. An individual debtor faces many challenges when filing for bankruptcy without an attorney, since the debtor must rely on free access to the information provided by the U.S. Courts website. However, that information is vague and presented in complex legalese and dissuasive diction. On the other hand, U.K. debtors who need financial relief can file for bankruptcy through a clear and accessible bankruptcy filing process. U.K. debtors also have access to free consumer …


An Ad Hoc Dispute Settlement Mechanism Or A Harmonization Mission? A Reappraisal Of Jurisprudential Fragmentation In International Investment Arbitration, Mohammad Hamdy Dec 2022

An Ad Hoc Dispute Settlement Mechanism Or A Harmonization Mission? A Reappraisal Of Jurisprudential Fragmentation In International Investment Arbitration, Mohammad Hamdy

Duke Journal of Comparative & International Law

Contrary to the numerous accounts of fragmentation in investment arbitration case law, this Article shows that the case law depicts a high degree of cohesion. The Article argues that jurisprudence in investment arbitration is stabilized by distinct mainstream interpretations of the key provisions of bilateral investment treaties, the main legal instrument in international investment law. The Article considers the frequently cited disagreements among arbitral tribunals in light of competing commitments to either regulatory pluralism or harmonization. It demonstrates that the vast majority of tribunals interpret bilateral investment treaties in a way that circumscribes pluralism and furthers the harmonization of the …


Fighting Words: Catalonia At The Language Instruction Crossroads, Jane Tien Dec 2022

Fighting Words: Catalonia At The Language Instruction Crossroads, Jane Tien

Duke Journal of Comparative & International Law

The schism between Spain and Catalonia obscures a struggle over the teaching language for non-linguistic subjects in Catalonia's public schools. The recent two decades decanted into Catalan society two Spanish Constitutional Court rulings mandating a Castilian-Catalan conjunctive instruction model—with Catalan as the "center of gravity"—and tasking the Catalan legislature with configuring that "center." Pleasing none and spurned by all, the Constitutional Court duology emboldened activist lower courts to bypass the Catalan legislature, while schools in Catalonia continued to teach almost exclusively in Catalan. With the Castilians alienated and the Catalans defiant, language instruction in Catalonia turned into a festering wound …