Law Commons^™

Lower-Income Countries’ Ongoing Quest For International Tax Justice: A Case Study Of The Oecd’S Tax Allocation Proposal, Okanga Ogbu Okanga, Kim Brooks

Articles, Book Chapters, & Popular Press

The viability of our international tax system hinges on two things: (1) safeguarding the effective flow of international activities and (2) ensuring that countries can adequately collect tax on the income derived from those activities. Each of these fundamentals relies on a defensible/fair allocation of taxing rights between countries with competing tax jurisdiction (inter-nation equity).

The recent Organisation for Economic Co-operation and Development (OECD)-led multilateral effort to transform international tax rules to ensure that countries can adequately tax multinational enterprises (MNEs) operating in the global digital economy (OECD proposal) has reignited inter-nation equity conversations. Although important to all countries, inter-nation …

South Korean Court’S Landmark Decision Against North Korea, Hyesoo Hahn

CICLR Online

During the Korean War, about 50,000 to 70,000 South Korean soldiers were taken prisoner of war (POW) by North Korea and its allies. While North Korea claimed that most South Korean POWs expressed to remain in North Korea and repatriated only 8,343 POWs, 80 South Korean POWs who escaped from North Korea told a different story. Most testified that they were never asked whether they want to return to South Korea, and some testified that they were forced to say they want to remain in North Korea. Held captive against their will, 50,000 South Korean POWs were sent to North …

The Legality Of Russian Gray-Market Imports, Ruben Attia

CICLR Online

In its efforts to cope with Western sanctions implemented in response of its invasion of Ukraine, Russia launched the parallel imports scheme, allowing the importation of many goods without the consent of their intellectual property right-holder. Such goods are called grey market goods because they have been formulated or packaged for a particular jurisdiction and are imported into a different jurisdiction in contradiction to the brand owner’s intention. The value of parallel imports in Russia may well attain $16 billion by the end of 2022, as reported by Russian Minister of Industry and Trade Manturov. The Russian scheme also protects …

Segmented Innovation In The Legalization Of Mitochondrial Transfer: Lessons From Australia And The United Kingdom, Myrisha S. Lewis

Faculty Publications

The U.S. is often characterized as a leader in innovation—a home of Nobel Prize‐winning scientists, innovators, and abundant research funding. Yet, in the area of assisted reproduction combined with genetic modification or substitution, what I call “reproductive genetic innovation,” that characterization begins to wane. This Article focuses on the regulation of mitochondrial transfer, a subset of reproductive genetic innovation. While human clinical trials related to mitochondrial transfer go forward in the U.K., the clinical use of the technique remains illegal in the U.S. due to a system of subterranean regulation by the U.S. Food and Drug Administration and a now-recurring …

Anonymous Hacktivism: Flying The Flag Of Feminist Ethics For The Ukraine It Army, Ellen Cornelius

Homeland Security Publications

No abstract provided.

Legal Perspectives On The Streaming Industry: The United States, Irene Calboli

Faculty Scholarship

In the past decade, streaming has become one of the most popular formats of “consuming” entertainment and other content—from music to videos, and concerts, sports, conferences, and other events. In the United States, the majority of consumers subscribe to one or more streaming services today. Popular streaming services include famous platforms such as Spotify, Netflix, Apple Music, or Apple TV, Pandora, YouTube, and more. Beside subscription-based services, several of these platforms offer “freemium,” or ad-paid version of their services, which allow users to access content with advertisements for free. As elaborated in several industry reports and other publications, the rise …

Confronting State Violence: Lessons From India's Farmer Protests, Smita Narula

Elisabeth Haub School of Law Faculty Publications

In December 2021, following a year of sustained mass protests, farmers in India forced the repeal of three controversial Farm Laws that attempted to deregulate India’s agricultural sector in service of corporate interests. Farmers feared that the laws would dismantle price supports for key crops, jeopardize their livelihoods, and facilitate a corporate takeover of India’s agrarian economy. This Article situates India’s historic farmer protests in the context of the country’s longstanding agrarian crisis and the corporate capture of agriculture worldwide. I argue that the protests arose in response not only to the Farm Laws, but also to decades of state-sponsored …

The Corporate Forum, Sergio Alberto Gramitto Ricci, Christina M. Sautter

Faculty Works

In this response to Professor Jill Fisch’s article "GameStop and the Reemergence of the Retail Investor," we focus on one of the risks associated with the growth of retail investing that Fisch surveys, uncontrolled information sourcing. Drawing on our work on retail investors, we revisit an instrument dear to the U.S. Securities and Exchange Commission, whose potential has not been unleashed so far, the corporate forum. Our response succinctly discusses the main mechanics of the corporate forum, the benefits the corporate forum could provide, and the feasibility hurdles that might undermine the success of corporate forums.

Regulation Weakness And Lack Of Public Awareness Has Impeded The Implementation Of Environmental Policies In Saudi Arabia, Nada Gurmalla Algamdy

Dissertations & Theses

This research aimed to substantially illustrate that the weakness of environmental regulations and lack of public participation in urban planning alongside poor public awareness in Saudi Arabia has inhibited the implementation of environmental policies across this region. To study these issues, this research compared the Kingdom of Saudi Arabia (“KSA”) to the United States (“US”) building on numerous studies to illustrate how the identified weaknesses correlate with weak or ineffective environmental policies. It is well known that it would be better to use a European country “because it's known that the EU has tough environmental measures" as a model for …

Deregulation And The Lawyers' Cartel, Nuno Garoupa, Milan Markovic

Faculty Scholarship

At one time, the legal profession largely regulated itself. However, based on the economic notion that increased competition would benefit consumers, jurisdictions have deregulated their legal markets by easing rules relating to attorney advertising, fees, and, most recently, nonlawyer ownership of law firms. Yet, despite reformers’ high expectations, legal markets today resemble those of previous decades, and most legal services continue to be delivered by traditional law firms. How to account for this seeming inertia?

We argue that the competition paradigm is theoretically flawed because it fails to fully account for market failures relating to asymmetric information, imperfect information, and …

The Relevance Of Purpose In Constitutional Equal Protection Challenges To Executive Action, Wei Yao, Kenny Chng

Research Collection Yong Pung How School Of Law

Written constitutions often include generalized guarantees of equal protection which imply a proscription on unconstitutional differential treatment. This paper will examine what the analytical focus ought to be when evaluating challenges to executive action based on such rights, a particularly relevant issue given recent developments in Hong Kong’s and Singapore’s equal protection jurisprudence. These developments suggest that there are three possible analytical focal points, each of which takes a different perspective on the relevance of the executive’s purpose in utilizing differential treatment: (1) the connection between the chosen differentiation and the specific purpose of the challenged executive action; (2) the …

A Hague Parallel Proceedings Convention: Architecture And Features, Paul Herrup, Ronald A. Brand

Articles

In Paul Herrup and Ronald A. Brand, A Hague Convention on Parallel Proceedings, 63 Harvard International Law Journal Online 1(2022), available at https://harvardilj.org/2022/02/a-hague-convention-on-parallel-proceedings/ and https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3894502, we argued that the Hague Conference on Private International Law should not undertake a project to require or prohibit exercise of original jurisdiction in national courts. Rather, the goal of current efforts should be to improve the concentration of parallel litigation in a “better forum,” in order to achieve efficient and complete resolution of disputes in transnational litigation. The Hague Conference is now taking this path. As the Experts Group and Working Group …

Designing Constitutions For A Lasting Democracy, Donald L. Horowitz, Elisabeth Perham

Judicature International

No abstract provided.

A Global Comparison Of Judicial Discipline Mechanisms, Zhuozhen Duan

Judicature International

No abstract provided.

Technology In The Security Sector: Mexico, Vanessa J. Gutierrez, Melina Ponte, Angiee Rosario, Arleen Castillo, Henry Saldarriaga, Hector Tejeda, Stephanie Reich, Rosemary Barberet

Publications and Research

The use of technology in policing seeks to improve the efficiency and effectiveness of the daily duties police officers may encounter. However, there is mixed empirical data on the use of technology and if it is really contributing to the institutional goals of the security sector, or, if it is contributing to other factors. This report provides an exploratory approach to understanding what information technology is being used in Mexico at the state level, in order to compare where broader application of information technology could make impactful contributions to the security situation in the country.

With a focus on six …

Comparative Lessons In Sectional Title Laws: Mitigating Urban Inequality In South Africa, Edward S. W. Ti

Research Collection Yong Pung How School Of Law

Urban inequality in South Africa is a formidable problem that is linked to the injustices of its historical apartheid past. This paper identifies sectional titles, a form of property ownership where proprietors wholly own their apartment unit while co-owning the land and common property, as critical to providing more affordable housing. Sectional title schemes mitigate urban inequality by giving a greater proportion of the country the opportunity to own legally secure, well-located dwellings while serving as a platform where communal living could take place. Two suggestions how sectional title legislation can further alleviate aspects of urban inequality are made (1) …

The Role Of Non-Governmental Organizations (Ngos) In Improving Human Rights In Iraq, Naser A. Yahya

Department of Political Science: Dissertations, Theses, and Student Research

Iraq has had a long history of human rights violations since its inception as a modern state in 1921. This is true especially under the personalistic dictatorship of Saddam Hussein. Under his regime, the Iraqi people suffered a consistent pattern of gross violations of internationally recognized human rights, including political imprisonment, torture, and summary and arbitrary executions. This regime used a variety of mechanisms to squelch political dissent, including house-to-house searches; arbitrary arrests, often in large numbers; surveillance; harassment and questioning of family members; detention of targeted individuals, such as those returning to Iraq pursuant to amnesties, at unknown locations; …

Transplanting Anti-Suit Injunctions, Peter K. Yu, Jorge L. Contreras, Yu Yang

Faculty Scholarship

When adjudicating high-value cases involving the licensing of patents covering industry standards such as Wi-Fi and 5G (standards-essential patents or SEPs), courts around the world have increasingly issued injunctions preventing one party from pursuing parallel litigation in another jurisdiction (anti-suit injunctions or ASIs). In response, courts in other jurisdictions have begun to issue anti-anti-suit injunctions, or even anti-anti-anti suit injunctions, to prevent parties from hindering the proceedings in those courts. Most of these activities have been limited to the United States and Europe, but in 2020 China emerged as a powerful new source of ASIs in global SEP litigation. The …

U.S. Recognition Practice: Realism, Legitimacy, Or Pragmatism?, Milena Sterio

Law Faculty Articles and Essays

This Article analyzes recent United States' recognition practice and attempts to decipher the United States' apparent shift in its recognition practice toward a realist approach and/or toward focusing on recognizing new borders. As outlined below, this Article concludes that United States' recognition practice, toward both new regimes as well as borders, seems to be driven by pragmatic concerns rooted in American foreign policy as well as American political and strategic interests in a given country or region. Thus, it may be inaccurate to discuss such recognition practices as realist or legitimacy-based in any normative sense; instead, it may be more …

A Comparative Perspective On Safe Third And First Country Of Asylum Policies In The United Kingdom And North America: Legal Norms, Principles And Lessons Learned, Susan M. Akram, Elizabeth Ruddick

Faculty Scholarship

Wealthy refugee-receiving countries across the global north have recently been experimenting with systems that they believe will allow them lawfully to remove or turn back asylum-seekers reaching their borders, without considering their claims for international protection. These include the Trump administration's Asylum Cooperation Agreements (ACAs), the United Kingdom's Nationality and Borders Act, and the recent amendments to Denmark's Aliens Act that will allow asylum-seekers to be transferred to third countries for processing. Although these systems have many important differences, they rest on a shared premise that neither the Refugee Convention nor international, regional or domestic human rights laws prohibit such …

The Long And Winding Road To Effective Copyright Protection In China, Peter K. Yu

Faculty Scholarship

In November 2020, China adopted the Third Amendment to the Copyright Law, providing a major overhaul of its copyright regime. This Amendment entered into effect on June 1, 2021. The last time the regime was completely revamped was in October 2001, when the Copyright Law was amended two months before China joined the World Trade Organization. While U.S. policymakers and industry groups have had mixed reactions to the recent Amendment, the new law presents an opportunity to take stock of the progress China has made in the copyright reform process. This Article begins by mapping the long and winding road …

A New Framework For Digital Taxation, Reuven S. Avi-Yonah, Young Ran (Christine) Kim, Karen Sam

Law & Economics Working Papers

The international tax regime has wide implications for business, trade, and the international political economy. Under current law, multinational enterprises do not pay their fair share of taxes to market countries where profits are generated because market countries are only allowed to tax companies with a physical presence there. Digital companies, like Google and Amazon, can operate entirely online, thereby avoiding market country taxes. Multinationals can also exploit existing tax rules by shifting their profits to low-tax jurisdictions, thereby avoiding taxes in the residence country where their headquarters are located.

Recently, a global tax deal was reached to tackle these …

Semi-Presidential Executive Branch Institutionalization And Personalization Under Cuba's 1940 Constitution, Daniel Pedreira

FIU Electronic Theses and Dissertations

The ratification of Cuba’s Constitution of 1940 ushered hopes for democratic stability, most notably through the implementation of a semi-presidential system. Innovative for its time, semi-presidentialism sought to reduce the “perils of presidentialism” that plagued the early decades of the Cuban Republic. Yet, over the next two decades, the Cuban Republic declined and fell as it devolved into authoritarianism and totalitarianism.

This study analyzes the extent to which Cuba’s executive branch was institutionalized or personalized under the 1940 Constitution. Taking a close look at the presidential administrations of Fulgencio Batista Zaldívar (1940-1944, 1952-1954, and 1954-1959), Ramón Grau San Martín (1944-1948), …

Analysing The Constitutionality Of Executive Action Under Articles 14 And 15 In Singapore – Theoretical And Doctrinal Perspectives, Wei Yao, Kenny Chng

Research Collection Yong Pung How School Of Law

Articles 14 and 15 of the Singapore Constitution enshrine the rights to free speech, religious freedom, and other related rights in Singapore. These provisions also set out the circumstances under which these rights may be restricted. Notably, however, these provisions are directed at legislativerestrictions. The question is how they are applicable to executive action. This paper suggests that there are two possible means by which one can assess the constitutionality of executive action under Articles 14 and 15 in Singapore – the jurisdictional and substantive approaches – and demonstrates that evidence of both approaches can be found in Singapore law. …

A Reader’S Guide To Legal Orientalism, Teemu Ruskola

All Faculty Scholarship

My book Legal Orientalism: China, the United States, and Modern Law (Harvard University Press 2013) was published in translation in China in 2016. This essay analyzes the Chinese reception of this book. Originally addressed to a North American readership, Legal Orientalism examines critically the asymmetric relationship in which Euro-American law and Chinese law stand to one another, the former regarding itself as an embodiment of universal values while viewing the latter’s as culturally particular ones. The essay explores what happens when a “Western” work of self-criticism is transmitted to an “Eastern” audience. In this context, it analyzes the politics of …

Japan’S Transnational War Reparations Litigation: An Empirical Analysis, Timothy Webster

Faculty Scholarship

Negotiating war reparations is traditionally the province of the political branches, yet in recent decades, domestic courts have presided over hundreds of compensation lawsuits stemming from World War II. In the West, governments responded to these lawsuits with elaborate compensation mechanisms. In East Asia, by contrast, civil litigation continues apace. This Article analyzes eighty-three lawsuits filed in Japan, the epicenter of Asia’s World War II reparations movement. While many scholars criticize the passivity of Japanese courts on war-related issues, this Article detects a meaningful role for Japanese courts in the reparations process: awarding compensation, verifying facts, and allocating legal liability. …

Retooling Sanctions: China’S Challenge To The Liberal International Order, Timothy Webster

Faculty Scholarship

Professor Tom Ginsburg has produced yet another classic of transnational law, political science, and international relations. Democracies and International Law yields important insights into the democratic nature of international law but cautions that authoritarian states can apply these very legal technologies for repressive or anti-democratic purposes. Building on Ginsburg’s theories of mimicry and repurposing, this contribution highlights the role of both techniques in the creation of China’s economic sanctions program. On the one hand, China has developed a basic set of tools to impose economic sanctions—a key instrument in the liberal international toolkit—on foreign entities and persons. In so doing, …

Guide On Multisectional Responses For The Protection Of Migrants, Refugees, And Internally Displaced Persons During And After The Covid-19 Pandemic, Diego Rodriguez-Pinzon, Claudia Martin

Reports

The Guide on Multisectoral Responses for the Protection of Migrants, Refugees, and Internally Displaced Persons during and after the COVID19 pandemic is an initiative of the Department of Social Inclusion of the Secretariat for Access to Rights and Equity of the Organization of American States (OAS) that offers a situational analysis and promotes a dialogue on proposals to address the particular needs of migrants, refugees, and internally displaced persons in the face of the emergency generated by COVID-19. It also seeks to define proposals with a post-pandemic perspective that provide multisectoral responses to address the needs of vulnerable populations.

This …

The Transnational Effects Of Anti-Corruption Prosecutions By The Us And How They Influence Societies, Based On The Examples Of The Fcpa Enforcement In Ukraine And Russia, Anastasiia Imedidze

Dissertations and Honors Papers

After the Enron case and PATRIOT Act of 2001, enforcement of the FCPA by the Department of Justice and Securities and Exchange Commission around the world was increased. The role of compliance function in the US companies was seriously reconsidered which has led to non-obligatory but very desired development of robust compliance systems inside organizations.

In this paper, I will briefly discuss the FCPA basics, the necessity of compliance programs inside organizations and will look through statistics that companies are willing to adopt these programs, the US legislation regarding compliance programs in the organizations. Then, I will deepen into two …

Emotional Distress Recovery For Mishandling Of Human Remains: A Fifty State Survey, Christopher Ogolla

Faculty Scholarship

No abstract provided.