Law Commons^™

A Tale Of Two Subject-To-Tax Rules, Sol Picciotto, Jeffery M. Kadet, Bob Michel

Articles

In this article, we analyze and compare two proposals for a new subject-to-tax rule (STTR) provision to be included in tax treaties, one from the U.N. Tax Committee and the other from the G20/OECD inclusive framework on base erosion and profit shifting. The U.N. proposal is broad, and would clarify that restrictions in tax treaties on taxation of income at the source where it is derived are conditional on that income being taxed at an agreed-upon minimum rate in the country where it is received. The inclusive framework version is much more limited, being confined to payments between connected entities …

Evolving Sovereignty Relationships Between Affiliated Jurisdictions: Lessons For Native American Jurisdictions, Vaughan Carter, Charlotte Ku, Andrew P. Morriss

Faculty Scholarship

Though sovereignty is principally associated with governance over a territory and freedom to act in the international arena, this article examines sovereignty as empowerment. The study tests the applicability to Native American jurisdictions of the experiences of fifteen case study jurisdictions presently associated with the United Kingdom, the Netherlands, and France in shared sovereign relationships. The focus is on the evolution of those relationships and opportunities for development where jurisdictions do not attain full control over their affairs. The case studies examine the relationships from the perspectives of political, economic, and cultural sovereignty. The article further examines the relationships in …

Common But Differentiated Constitutionalisms: Does ‘Environmental Constitutionalism’ Offer Realistic Policy Options For Improving Un Environmental Law And Governance? Us And Latin American Perspectives, Erin Daly, Maria Antonia Tigre, Natalia Urzola

Sabin Center for Climate Change Law

Environmental law and governance have taken many different forms in the Americas in response to climate change mitigation. This contribution describes recent developments in the United States, Colombia, and Brazil, illustrating the divergent approaches to climate protection. The chapter highlights the common but differentiated ways in which the three countries in the Americas approach environment constitutionalism in the midst of the climate crisis. On one hand, Brazil and Colombia adopt a rights-based approach to tackle complex issues related to environmental law and governance in their context-specific responses to climate protection. In particular, the courts of Colombia and Brazil have been …

The Right To A Healthy Environment In Latin America And The Caribbean: Compliance Through The Inter-American System And The Escazú Agreement, Maria Antonia Tigre

Sabin Center for Climate Change Law

The Escazú Agreement has brought a myriad of environmental rights and duties to Latin America and the Caribbean (LAC), including the recognition of a right to a healthy environment and rights of environmental defenders. As a new agreement, the task of implementing the Escazú Agreement still lies ahead. Significantly, a non-judicial, non-punitive, consultative and transparent Committee to support Implementation and Compliance was established as a subsidiary body of the Conference of the Parties to promote implementation. Concomitantly, the Inter-American Court of Human Rights recognised an autonomous right to a healthy environment, establishing it as directly justiciable within the Inter-American System …

Indigenous Peoples, Land Grabs In Brazil, And The Fight For Official Recognition, Christian Zavardino

CICLR Online

In recent years, the Indigenous peoples of Brazil have fought a host of legal obstacles to maintain sovereignty over their traditional ancestral lands, in large part owing to the policy imperatives of successive presidential administrations and Congresses that have favored agribusiness interests and commercial development of Brazil’s interior regions at the expense of the Indigenous peoples who live in these areas. The Brazilian Constitution of 1988 guarantees Brazil’s Indigenous peoples legal recognition of their ancestral lands via the “land demarcation” or “official land recognition” process, providing that the federal government shall recognize “their original rights to the lands they traditionally …

Exiting The Disaster, Evading The Responsibility? Wadi Al-Qamar -- The Moon Valley, Suzan Nada

Perspectives

This essay explores a case that delivered no results for the complainants, where harm was not prevented, and where stakeholders who filed the complaint were not compensated. Investigated by the Compliance Advisor Ombudsman (CAO) of the International Finance Corporation (IFC), the Wadi al-Qamar case illustrates some of the limitations of accountability mechanisms in limiting the harms caused directly or indirectly by projects in which the International Financial Institutions (IFIs) invest.

The False Hope Of Stewardship In The Context Of Controlling Shareholders: Making Sense Out Of The Global Transplant Of A Legal Misfit, Dan W. Puchniak

Research Collection Yong Pung How School Of Law

In 2010, the United Kingdom issued the world’s first stewardship code. Since then, stewardship codes have been issued in many of the world’s leading economies and now exist in 20 jurisdictions on six continents, with more jurisdictions considering adopting them. In the UK, stewardship codes were promised to transform rationally passive institutional investors into actively engaged shareholders to prevent another Global Financial Crisis. More recently, the new 2020 UK Code has been promoted as a mechanism to save the planet by incentivizing institutional investors to pressure listed companies to focus on ESG.There is a vigorous debate and developed literature on …

Victims’ Participation In An Era Of Multi-Door Criminal Justice, Béatrice Coscas-Williams, Hadar Dancig-Rosenberg, Michal Alberstein

Connecticut Law Review

Victims’ right to participate in their cases—to hear and be heard—has gained formal recognition in both common law and continental legal cultures over the past two decades. Paradoxically, even as victims’ rights are acknowledged, their participation in the judicial process is increasingly circumscribed due to the proliferation of abbreviated and efficiency oriented judicial procedures. Focusing on this paradox, this Article uncovers and analyzes the level of victims’ participation in an era of convergence and transformation of legal cultures and traditions. By exploring new ways to conceptualize the role of victims within contemporary criminal legal systems, this Article explores various and …

Legal Risk And Accountability In Development Finance: Lessons From Jam V. International Finance Corporation, Michelle Harrison, Shannon Marcoux

Perspectives

In a landmark decision in 2019, the U.S. Supreme Court ruled in Jam v. International Finance Corporation that international organizations like the International Finance Corporation (IFC), the private lending arm of the World Bank Group, can be sued in U.S. courts, ending the “absolute immunity” from suit that they had long claimed. The Jam lawsuit arose out of IFC’s gross mishandling of the Tata Mundra coal-fired power plant project in Gujarat, India, which has destroyed the livelihoods, environment, and way of life of local communities living in its shadow. The lawsuit, and especially the clash between IFC’s sweeping assertions of …

Imf Human Rights Accountability: A Pragmatic Way To Break The Deadlock, Aldo Caliari

Perspectives

In the three decades since the 1993 establishment of the World Bank Inspection Panel, almost all development finance institutions (DFIs) have established analogous panels, ombudsperson offices or other independent accountability mechanisms (IAMs) to allow people who believe they have been harmed by the DFI’s activities to directly trigger processes of fact-finding, dispute resolution, and, if applicable, redress. The primary exception has been the International Monetary Fund.

World Bank's Roadmap And The Inspection Panel's Human Rights Responsibilities, Juan Pablo Bohoslavsky, C.P. Chandrasekhar

Perspectives

The World Bank has been under pressure to devise a process for “evolving” its mission, operations, and resources, acknowledging that decades of engagement with low- and middle-income countries has resulted, paradoxically and contrary to its official mission, in a “crisis of development.” The Bank bluntly notes in the opening to its paper “Evolving the World Bank Group’s Mission, Operations, and Resources: A Roadmap,” issued in December 2022, “after decades of progress, growth and poverty reduction have stalled.” Indeed, this “crisis of development” threatens to unleash political instability around the world.

Cultural Property: “Progressive Property In Action”, J. Peter Byrne

Georgetown Law Faculty Publications and Other Works

Cultural property law fulfills many of the normative and jurisprudential goals of progressive property theory. Cultural property limits the normal prerogatives of owners in order to give legal substance to the interests of the public or of specially protected non-owners. It recognizes that preservation of and access to heritage resources advance public values such as cultural enrichment and community identity. The proliferation of cultural property laws and their acceptance by courts has occurred despite a resurgent property fundamentalism embraced by the Supreme Court. Thus, this Article seeks to explicate the category of cultural property, its fulfillment of progressive theory, and …

The Constitutional Court Of Indonesia As A Post-Conflict Institution, Christie S. Warren

Faculty Publications

In post-conflict settings, constitutional courts have important roles to play despite complex and often competing challenges they face to institutionalize their legitimacy and entrench the rule of law while attempting to build bridges from conflict to peace. By processing political conflict through legal means, constitutional courts can shift the tenor of public dialogue and provide a less inflammatory platform for analyzing conflicts that have divided societies. This article analyzes two seminal cases decided by the Constitutional Court of Indonesia in the aftermath of post- Suharto conflict and finds that despite its young age, the Court addressed lustration issues and a …

Ai-Based Evidence In Criminal Trials?, Sabine Gless, Fredric I. Lederer, Thomas Weigend

Faculty Publications

Smart devices are increasingly the origin of critical criminal case data. The importance of such data, especially data generated when using modern automobiles, is likely to become even more important as increasingly complex methods of machine learning lead to AI-based evidence being autonomously generated by devices. This article reviews the admissibility of such evidence from both American and German perspectives. As a result of this comparative approach, the authors conclude that American evidence law could be improved by borrowing aspects of the expert testimony approaches used in Germany’s “inquisitorial” court system.

The Extent To Which The Humanistic Approach In Japanese Juvenile Training Schools Affects Recidivism, Natalie Bui

Auctus: The Journal of Undergraduate Research and Creative Scholarship

Japan’s juvenile justice system is regarded as one of the most unique and successful implementations of reformative justice. This approach has remained effective in maintaining Japan’s low rates of juvenile delinquency and recidivism, despite massive changes in Japanese society over the past decade. While Japan’s crime seems to be on an impressive decline, the United States continues to struggle with social control, juvenile delinquency, and, more recently, demands for justice reform from social movements like the Black Lives Matter Movement. The American juvenile justice system needs reform now more than ever and where better to get inspiration, than the industrialized …

Putin Skirts The Icc: The Invasion Of Ukraine And The Symbolic Power Of International Law, Corbin Gregg

CICLR Online

Much can be said about the role of international law in shaping the behavior of states and leaders. Often maligned, international organizations face criticism from those who wish to see them do more: punish human rights violations, sanction aggressive state actors, and prevent wars of aggression. While these are overall purported goals of international organizations, the way they attempt to effectuate change is sometimes unclear. Nowhere is this more true than the way the international organizations have reacted to the Russian invasion of Ukraine.

This post was originally published on the Cardozo International & Comparative Law Review on December 26, …

Testing The Boundaries Of Torture: Forced Circumcision As A Crime Against Humanity, Marina Coriale

CICLR Online

Female genital mutilation (FGM) has history that extends across countless cultures and regions, impacting women and girls around the world still searching for redress and reparations. Knowing this, the international community should understand the necessity of providing a space for FGM survivors in the International Criminal Court (ICC).

This post was originally published on the Cardozo International & Comparative Law Review on December 4, 2023. The original post can be accessed via the Archived Link button above.

Vietnam's "Entire People Ownership" Of Land: Theory And Practice, Phan Trung Hien, Hugh D. Spitzer

Articles

The Constitution of Vietnam declares that “[t]he Socialist Republic of Vietnam State is a socialist rule of law State of the People, by the People, and for the People.” It also states that land is “under ownership by the entire people represented and uniformly managed by the State.” This means the entire people of Vietnam are collective landowners and the Vietnam State is their “representative.” Given that, how might the public execute its real ownership—rather than treating “people’s ownership” as just a slogan? This article analyzes the gaps in theory and practice in Vietnam, a country with a robust market …

Climate Change In The Courts: A 2023 Retrospective, Maria Antonia Tigre, Margaret Barry

Sabin Center for Climate Change Law

Drawing from the jurisdictions covered in the Sabin Center's United States (U.S.) and Global Climate Litigation databases, this report offers insights into key developments, emerging themes, evolving legal strategies, and the pulse of climate litigation in 2023.

Tech Supremacy: The New Arms Race Between China And The United States, Xuan-Thao Nguyen

Articles

In the brewing tech war between the United States and China, the quest for tech supremacy is in full force. Through enacting a series of laws and policies, China aims to reach its goal of tech supremacy. If China succeeds, U.S. corporations will face a daunting task in competing against Chinese products and services in core industries and in sectors where artificial intelligence and technological breakthroughs reign. This Article is the first to identify and analyze China’s 2022 Law on Science and Technology Progress, Personal Information Protection Law, Made in China 2025, National Intellectual Property Strategies, and digital currency e-CNY; …

A Comparative Analysis Of The Animal Protection Laws In The United States And Switzerland, Kelly Ziyu Xia

CICLR Online

In the words of Mahatma Gandhi, “The greatness of a nation and its moral progress can be judged by the way its animals are treated.” This statement underlines the significance of how a society cares for those under its dominion, particularly those who are defenseless. Animal welfare laws vary widely across the globe, reflecting the diverse approaches taken by different countries to protect the interests of animals. While the United States has made commendable strides, the current legal framework for animal protection remains inadequate. Both Switzerland and the United States have federal laws that aim to protect animal welfare, but …

Applicants Beware: Chinese Trademark Fraud Is Rampant, And It Is Affecting U.S. Trademarks, Lily Barash

CICLR Online

If you are looking to file a trademark application with the United States Patent and Trademark Office (USPTO), you should raise your vigilance. When the COVID-19 pandemic sent people in the United States into emergency lockdown, brick and mortar businesses closed their doors and people started opening their minds. People found new, and more, ways to be creative and e-commerce began to boom. With budding ideas, creators and companies recognized the imperativeness of protecting their intellectual property. The USPTO announced that as of June 17, 2021, it had experienced an increase of roughly 63% in trademark applications filed over the …

Out Of The Shadows: The Need For Increased Scrutiny Of Shadow Banking In China, Benson M. Clements

CICLR Online

Zhongrong International Trust Co., a Chinese investment trust with significant real estate exposure, has missed payments on dozens of corporate trust products since late July. Retail investors are left with frustration and panic as they fear they may have lost their life savings. Regulators are concerned they may have to further tame an already faltering economy. It may be time to question the free reign with which shadow banks have enjoyed for decades.

This post was originally published on the Cardozo International & Comparative Law Review on November 14, 2023. The original post can be accessed via the Archived Link …

Writer V. Big Pharma: How John Green, Author And Youtuber, Fought The Evergreening Of A Drug Patent, Rachel Bier

CICLR Online

Tuberculosis (TB), an illness caused by the bacterium Mycobacterium tuberculosis, is the deadliest disease in human history. In the 1950s and 1960s, scientists developed several drugs that could treat TB. These developments meant that TB became a curable disease. However, TB remains a terrible epidemic in poor communities around the world. About 4,000 people die from TB every day, with over eighty percent of those deaths occurring in low- and middle-income countries.

This post was originally published on the Cardozo International & Comparative Law Review on November 9, 2023. The original post can be accessed via the Archived Link button …

The Relationship Between Constitutional Equality And Substantive Review, Wei Yao, Kenny Chng

Research Collection Yong Pung How School Of Law

General equality rights in written constitutions – rights stating the ideal of equality without specifying categories of impermissible differentiation – have often been effected through the idea of equality as rationality. Equality as rationality demands that differentiations between like entities have to be rationally justifiable. Such equality rights are applicable to legislation and executive action. This presents a prima facie overlap with substantive review in common law administrative law, since substantive review is also concerned about the rational justifiability of executive action. This raises three questions: (1) Are both sets of legal principles indeed similar? (2) Have courts managed to …

Higher Wages In A High Inflation World: What The United States Can Learn From Icelandic Unionization, Jack Berroug

CICLR Online

Since March 2020 when the COVID-19 pandemic shut down the entire world, inflation has slowly been on the rise. OECD countries across the globe immediately felt the effects of inflation and despite the increase in wages amongst workers globally, inflation outpaced nominal wage growth for many countries. Over the past couple years, many of the capitalist OECD countries have dealt with inflation in various ways with varying degrees of success. One capitalist country in particular has kept up with real wage growth despite inflation: Iceland. Iceland is the most unionized country in the world with 90 percent of its workplace …

From Maritime Pushbacks To Naval Blockade: How Europe Is Drowning In Legal Pitfalls, Martine Bjørnstad

CICLR Online

As if haunted by the past, the headlines are once again filled with cautionary tales of Europe’s unsecure borders and looming migration crisis. The arrival of 11,000 migrants on the Italian island of Lampedusa in early September, amidst deadlocked negotiations over the European Union’s New Pact on Migration and Asylum, has again sparked debate in Europe about how to tackle illegal immigration from North Africa. The proposed solution that has perhaps drawn the most attention is that of a naval blockade.

This post was originally published on the Cardozo International & Comparative Law Review on October 25, 2023. The original …

Island States Turn To The Law To Fight Climate Change, Adam Auerbach

CICLR Online

The sea is rising. 2023 has seen the highest annual average sea level in recorded history, with sea level measuring four inches above 1993 levels. To many, this may seem inconsequential. However, for those in developing countries, particularly small island nations, rising sea levels present a very real, very pressing threat. For these island countries, the danger of losing their statehood and sovereignty is all too real “as their land surface may be totally covered by the sea or become fully inhabitable” in the near future.

This post was originally published on the Cardozo International & Comparative Law Review on …

Collaboration, Exclusion, And Refuge: Ftx’S Cross-Border Insolvency Strategies, Ethan Ashley

CICLR Online

The recent collapse of FTX and ensuing insolvency proceedings in the United States has stoked conversation regarding the administration of cross-border cryptocurrency insolvencies. In the case of FTX, insolvency proceedings in the United States, Australia, Turkey, and the Bahamas have demonstrated an unprecedented global footprint for a cryptocurrency exchange. As a result, these proceedings will have long-lasting impacts and may serve as a road map for how regulators and administrators can cooperate and navigate competing regulatory pressures and proceedings in the future.

This post was originally published on the Cardozo International & Comparative Law Review on October 2, 2023. The …

Twenty Years After Krieger V Law Society Of Alberta: Law Society Discipline Of Crown Prosecutors And Government Lawyers, Andrew Flavelle Martin

Articles, Book Chapters, & Popular Press

Krieger v. Law Society of Alberta held that provincial and territorial law societies have disciplinary jurisdiction over Crown prosecutors for conduct outside of prosecutorial discretion. The reasoning in Krieger would also apply to government lawyers. The apparent consensus is that law societies rarely exercise that jurisdiction. But in those rare instances, what conduct do Canadian law societies discipline Crown prosecutors and government lawyers for? In this article, I canvass reported disciplinary decisions to demonstrate that, while law societies sometimes discipline Crown prosecutors for violations unique to those lawyers, they often do so for violations applicable to all lawyers — particularly …