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BYU Law Review

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Articles 1 - 30 of 1999

Full-Text Articles in Law

How The Constitution Shall Not Be Construed, Lochlan F. Shelfer Mar 2017

How The Constitution Shall Not Be Construed, Lochlan F. Shelfer

BYU Law Review

The dominant historical narrative of the Ninth Amendment views the Clause as an exclusively “Federalist” provision with one purpose: to protect against the fear among Federalists that the very enumeration of any rights in a Constitution would imply that the universe of unenumerated natural rights was left unprotected, or that federal power would be expanded by implication.

This narrative of the Ninth Amendment, however, is incomplete in that it ignores the Clause’s Anti-Federalist side. This Article argues that the Ninth Amendment was proposed and ratified partly in response to the Anti-Federalist fear that particular rights-guaranteeing provisions of the Constitution ...


An Originalist Defense Of Plyler V. Doe, Steven G. Calabresi, Lena M. Barsky Mar 2017

An Originalist Defense Of Plyler V. Doe, Steven G. Calabresi, Lena M. Barsky

BYU Law Review

This Article offers a defense of the Supreme Court’s opinion in Plyler v. Doe based on the original public meaning of the Fourteenth Amendment when it was enacted in 1868. We argue that at that time, the Fourteenth Amendment granted certain rights, such as life, liberty, and possession of personal property, to immigrants under the Equal Protection and Due Process Clauses, but did not grant them the privileges and immunities of citizenship (e.g. all civil rights and the political right to vote). We also argue that public education is a right of all persons protected by the Due ...


Boundary Dispute: The Presumption Against Extraterritoriality As Judicial Nondelegation, Luke Bell Mar 2017

Boundary Dispute: The Presumption Against Extraterritoriality As Judicial Nondelegation, Luke Bell

BYU Law Review

No abstract provided.


#Ordinarymeaning: Using Twitter As A Corpus In Statutory Analysis, Lauren Simpson Mar 2017

#Ordinarymeaning: Using Twitter As A Corpus In Statutory Analysis, Lauren Simpson

BYU Law Review

No abstract provided.


Noncitizen Youth In The Juvenile Justice System: The Serious Consequences Of Failed Confidentiality By Ice Referral, Erin Mower Adams Mar 2017

Noncitizen Youth In The Juvenile Justice System: The Serious Consequences Of Failed Confidentiality By Ice Referral, Erin Mower Adams

BYU Law Review

No abstract provided.


Ceo Side Payments In Mergers And Acquisitions, Brian Broughman Feb 2017

Ceo Side Payments In Mergers And Acquisitions, Brian Broughman

BYU Law Review

In addition to golden parachutes, CEOs often negotiate for personal side payments in connection with the sale of their firms. Side payments differ from golden parachutes in that they are negotiated ex post in connection with a specific acquisition proposal, whereas golden parachutes are part of the executive’s employment agreement negotiated when she is hired. While side payments may benefit shareholders by countering managerial resistance to an efficient sale, they can also be used to redistribute merger proceeds to management. This Article highlights an overlooked distinction between pre-merger golden parachutes and merger side payments. Similar to a legislative rider ...


Undressing Naked Economic Protectionism, Rational Basis Review, And Fourteenth Amendment Equal Protection, Robert M. Ahlander Feb 2017

Undressing Naked Economic Protectionism, Rational Basis Review, And Fourteenth Amendment Equal Protection, Robert M. Ahlander

BYU Law Review

No abstract provided.


The Courts And Foreign Affairs At The Founding, Kevin Arlyck Feb 2017

The Courts And Foreign Affairs At The Founding, Kevin Arlyck

BYU Law Review

No abstract provided.


Commoditized Speech, “Bargain Fairness,” And The First Amendment, Andrew Tutt Feb 2017

Commoditized Speech, “Bargain Fairness,” And The First Amendment, Andrew Tutt

BYU Law Review

No abstract provided.


Juvenile Miranda Waivers: A Reasonable Alternative To The Totality Of The Circumstances Approach, Jean Pierce Feb 2017

Juvenile Miranda Waivers: A Reasonable Alternative To The Totality Of The Circumstances Approach, Jean Pierce

BYU Law Review

No abstract provided.


Competitiveness, Tax Base Erosion, And The Essential Dilemma Of Corporate Tax Reform, Kimberly A. Clausing Dec 2016

Competitiveness, Tax Base Erosion, And The Essential Dilemma Of Corporate Tax Reform, Kimberly A. Clausing

BYU Law Review

Label contradicts reality for the U.S. international corporate tax system. The U.S. system is typically labeled as a worldwide tax system with a statutory rate of 35%, both uncommon features among our trading partners. Yet these markers of the U.S. tax system do not accurately describe reality, where multinational firms routinely face far lower effective tax rates and little, if any, tax is collected on foreign income. Understanding this discrepancy between label and reality is essential to evaluate recent policy debates surrounding corporate inversions and the competitiveness of the U.S. international tax system. Although there is ...


Beps And The New International Tax Order, Allison Christians Dec 2016

Beps And The New International Tax Order, Allison Christians

BYU Law Review

Nations across the world are currently engaged in a coordinated international effort, ostensibly to curb excessive tax avoidance by the world’s biggest multinational companies. This Article contends, however, that the most likely impact will be to entrench a monopoly held by a small number of rich countries over the policymaking processes that created the tax avoidance problem to begin with. To examine this contention and probe possible solutions to it, the Article considers the legal and institutional components of the coordination project, by situating them historically and analyzing their multi-functionality as both norm diffusion and institutional reinforcement mechanisms. The ...


Defending Worldwide Taxation With A Shareholder-Based Definition Of Corporate Residence, J. Clifton Fleming Jr., Robert J. Peroni, Stephen E. Shay Dec 2016

Defending Worldwide Taxation With A Shareholder-Based Definition Of Corporate Residence, J. Clifton Fleming Jr., Robert J. Peroni, Stephen E. Shay

BYU Law Review

This Article argues that a principled, efficient, and practical definition of corporate residence is necessary even if some form of corporate integration is adopted, and that such a definition is a key element in designing either a real worldwide or a territorial income tax system as well as a potential restraint on the inversion phenomenon. The Article proposes that the United States adopt a shareholder-based definition of corporate residence that is structured as follows: 1. A foreign corporation is a U.S. tax resident for any year if fifty percent or more of its shares, determined by vote or value ...


The Other Eighty Percent: Private Investment Funds, International Tax Avoidance, And Tax-Exempt Investors, Omri Marian Dec 2016

The Other Eighty Percent: Private Investment Funds, International Tax Avoidance, And Tax-Exempt Investors, Omri Marian

BYU Law Review

The taxation of private equity managers’ share of funds’ profits—the twenty percent “carried interest”—received much attention in academic literature and popular discourse. Much has been said and written about the fact that fund managers’ profits are taxed at preferred rates. But what about the other eighty percent of funds’ profits? This Article theorizes that the bulk of such profits are never taxed. This is a result of a combination of three factors: First, private equity, venture capital, and hedge funds (collectively, Private Investment Funds, or “PIFs”) are major actors in cross-border investment activity. This enables PIFs to take ...


Developing Countries In An Age Of Transparency And Disclosure, Diane Ring Dec 2016

Developing Countries In An Age Of Transparency And Disclosure, Diane Ring

BYU Law Review

No abstract provided.


Inversions, Related Party Expenditures, And Source Taxation: Changing The Paradigm For The Taxation Of Foreign And Foreign-Owned Businesses, Julie A. Roin Dec 2016

Inversions, Related Party Expenditures, And Source Taxation: Changing The Paradigm For The Taxation Of Foreign And Foreign-Owned Businesses, Julie A. Roin

BYU Law Review

The disconnect between the rules for the taxation of domestic businesses and foreign and foreign-owned businesses operating in the United States both diminishes the federal treasury and distorts taxpayer and business behavior. Yet bringing the sets of rules into closer coordination is no simple task. This Article examines many of the solutions proffered in the academic literature and details the difficulties and trade-offs that each entails.


The Foreign Tax Credit War, Bret Wells Dec 2016

The Foreign Tax Credit War, Bret Wells

BYU Law Review

The government has been involved in a sustained war against objectionable foreign tax credit transactions. This war has caused the U.S. foreign tax credit regime to be riddled with complexity that spawns incoherent outcomes. The complexity contained in section 901 was created due to a legitimate concern: the threats posed by objectionable transactions that artificially generate excess foreign tax credits represent real policy problems. Since at least 1975, Congress and the Treasury Department have been convinced that the cross-crediting of excess foreign tax credits arising from “objectionable transactions” required a response in addition to simply relying on section 904 ...


Unsettled: How Climate Change Challenges A Foundation Of Our Legal System, And Adapting The Legal State, Victor B. Flatt Nov 2016

Unsettled: How Climate Change Challenges A Foundation Of Our Legal System, And Adapting The Legal State, Victor B. Flatt

BYU Law Review

One of the fundamental goals of law is to end disputes. This push to “settlement” is foundational and has historically worked to increase societal efficiency and justice by engendering legitimate expectations among the citizenry. However, the efficient nature of much legal finality, settlement and repose only exists against a background of evolution of the physical environment that is predictable and slowpaced. That background no longer exists. The alteration of the physical world, and thus, the background for our societal structure and decisions, is accelerating rapidly due to human-caused climate change. This creates a mismatch between the law’s tendency to ...


Transparent Review Of Agency Immigration Decisions, Kyler Mccarty Nov 2016

Transparent Review Of Agency Immigration Decisions, Kyler Mccarty

BYU Law Review

No abstract provided.


Misaligned Interests In Private Equity, Jarrod Shobe Nov 2016

Misaligned Interests In Private Equity, Jarrod Shobe

BYU Law Review

This Article examines the unique set of agency costs that arise from the separation of ownership and control in private equity funds. These funds operate without significant regulatory or legislative oversight. Instead, they are governed primarily by contractual arrangements between investors and managers that are poorly understood by legal scholars. This Article looks into the black box of these internal arrangements to provide a broad analysis of whether and how these contracts align or misalign the interests of investors and managers. It turns out that the compensation of managers, which is commonly thought to serve as the most powerful tool ...


Getting Brady Right: Why Extending Brady V. Maryland’S Trial Right To Plea Negotiations Better Protects A Defendant’S Constitutional Rights In The Modern Legal Era, James M. Grossman Nov 2016

Getting Brady Right: Why Extending Brady V. Maryland’S Trial Right To Plea Negotiations Better Protects A Defendant’S Constitutional Rights In The Modern Legal Era, James M. Grossman

BYU Law Review

No abstract provided.


Why Judicial Deference To Administrative Fact-Finding Is Unconstitutional, John Gibbons Nov 2016

Why Judicial Deference To Administrative Fact-Finding Is Unconstitutional, John Gibbons

BYU Law Review

No abstract provided.


Freedom Of Corporate Purpose, George A. Mocsary Nov 2016

Freedom Of Corporate Purpose, George A. Mocsary

BYU Law Review

No abstract provided.


Human Rights, Religious Freedom, And Peace, David Little Oct 2016

Human Rights, Religious Freedom, And Peace, David Little

BYU Law Review

No abstract provided.


The Accreditation Of Religious Law Schools In Canada And The United States, John Boersma Oct 2016

The Accreditation Of Religious Law Schools In Canada And The United States, John Boersma

BYU Law Review

Ongoing litigation in Canada suggests that the legal status of religiously affiliated law schools could be in jeopardy. In Canada, regulatory authorities have sought to deny accreditation status to a religiously affiliated law school (Trinity Western University) due to its commitment to a traditional Christian understanding of marriage. According to Canadian provincial authorities, this commitment has a discriminatory effect on LGBT students. Similar events could potentially occur in the United States. It is possible that American regulatory bodies could seek either to rescind or withhold accreditation from a religiously affiliated law school because of the discriminatory effects of its policies ...


The Legal Revolution Against The Place Of Religion: The Case Of Trinity Western University Law School, Barry W. Bussey Oct 2016

The Legal Revolution Against The Place Of Religion: The Case Of Trinity Western University Law School, Barry W. Bussey

BYU Law Review

The special legal status of religion and religious freedom in liberal democracies has become an issue of controversy among legal academics and lawyers. There is a growing argument that religion is not special and that the law should be amended to reflect that fact. This Article argues that religion is special. It is special because of the historical, practical, and philosophical realities of liberal democracies. Religious freedom is a foundational principle that was instrumental in creating the modern liberal democratic state. To remove religion from its current legal station would be a revolution that would put liberal democracy in a ...


When The State Requires Doctors To Act Against Their Conscience: The Religious Freedom Implications Of The Referral And The Direction Obligations Of Health Practitioners In Victoria And New South Wales, Michael Quinlan Oct 2016

When The State Requires Doctors To Act Against Their Conscience: The Religious Freedom Implications Of The Referral And The Direction Obligations Of Health Practitioners In Victoria And New South Wales, Michael Quinlan

BYU Law Review

No abstract provided.


Standing Room Only: Solving The Injury-In-Fact Problem For Data Breach Plaintiffs, Nick Beatty Oct 2016

Standing Room Only: Solving The Injury-In-Fact Problem For Data Breach Plaintiffs, Nick Beatty

BYU Law Review

No abstract provided.


From Library To Liability—Importing Trade Secret Doctrines To Erase Unfair Copyright Risks Lurking In Youtube’S Creative Commons Library, Adam Balinski Apr 2016

From Library To Liability—Importing Trade Secret Doctrines To Erase Unfair Copyright Risks Lurking In Youtube’S Creative Commons Library, Adam Balinski

BYU Law Review

No abstract provided.


Quasi-Constitutional Protections And Government Surveillance, Emily Berman Apr 2016

Quasi-Constitutional Protections And Government Surveillance, Emily Berman

BYU Law Review

The post-Edward Snowden debate over government surveillance has been vigorous. One aspect of that debate has been widespread criticism of the Foreign Intelligence Surveillance Court (FISC), alleging that the FISC served as a rubber stamp for the government, consistently accepting implausible interpretations of existing law that served to expand government surveillance authority; engaging in tortured analyses of statutory language; and ignoring fundamental Fourth Amendment principles. This Article argues that these critiques have entirely overlooked critical aspects of the FISC’s jurisprudence. A close look at that jurisprudence reveals a court that did, in fact, vigorously defend the interests customarily protected ...