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Articles 1 - 3 of 3
Full-Text Articles in Law
Should The United States Adopt Crs?, Noam Noked
Should The United States Adopt Crs?, Noam Noked
Michigan Law Review Online
The United States' one-sided approach to tax transparency might lead to an unprecedented clash with the European Union (EU) in the near future. In light of the EU's deadline for the United States, the U.S. Treasury and Congress should urgently engage in a discussion on whether the United States should adopt the Common Reporting Standard (CRS) for automatic exchange of financial account information. A recent report from the U.S. Government Accountability Office considered this issue and did not recommend adopting CRS. This Essay discusses the contents of the report, as well as important considerations that were left out of the …
Legislative Sovereignty, Executive Power, And Judicial Review: Comparative Insights From Brexit, René Reyes
Legislative Sovereignty, Executive Power, And Judicial Review: Comparative Insights From Brexit, René Reyes
Michigan Law Review Online
In June 2016, participants in a United Kingdom referendum voted to leave the European Union (EU) by a margin of 52% to 48%. The timing and terms of Britain’s exit (commonly known as “Brexit”) are the subject of on-going public and parliamentary debate. But the mechanism by which Brexit is to be formally commenced was clarified by the U.K. Supreme Court at the end of January 2017 in the landmark case R (Miller) v. Secretary of State for Exiting the European Union. The question presented was whether ministers of Theresa May’s government could give notice of the U.K.’s withdrawal …
Predicate Offenses, Foreign Convictions, And Trusting Tribal Courts, Alexander S. Birkhold
Predicate Offenses, Foreign Convictions, And Trusting Tribal Courts, Alexander S. Birkhold
Michigan Law Review Online
Concerns about the reliability of criminal justice systems in foreign countries have resulted in uneven treatment of foreign convictions in U.S. courts. Federal courts, however, have historically accepted tribal court convictions as predicate offenses under recidivist statutes. But the Ninth Circuit Court of Appeals recently rejected the uncounseled convictions obtained against Michael Bryant, Jr., a serial domestic abuser, in the Northern Cheyenne Tribal Court. The court dismissed a federal indictment that had been brought against Bryant under 18 U.S.C § 117, which makes it a felony to commit domestic violence against a spouse or partner in Indian country if the …