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Metaphors Of International Law, Harlan G. Cohen Dec 2021

Metaphors Of International Law, Harlan G. Cohen

Scholarly Works

This chapter explores international law in search of its hidden and not-so-hidden metaphors. In so doing, it discovers a world inhabited by states, where rules are mined or picked when ripe, where trade keeps boats forever afloat on rising tides. But is also unveils a world in which voices are silenced, inequality is ignored, and hands are washed of responsibility.

International law is built on metaphors. Metaphors provide a language to describe and convey the law’s operation, help international lawyers identify legal subjects and categorize situations in doctrinal categories, and provide normative justifications for the law. Exploring their operation at …


The Implications For Australian Businesses Of Recent Developments In Us State Taxation Of Online Cross-Border Sales, Walter Hellerstein Mar 2021

The Implications For Australian Businesses Of Recent Developments In Us State Taxation Of Online Cross-Border Sales, Walter Hellerstein

Popular Media

Although there is no broad-based national consumption tax in the United States, 45 of the 50 states and the District of Columbia, as well as thousands of local jurisdictions, impose general retail sales taxes. For the twelve-month period ending in September 2020, sales taxes yielded USD 333 billion or 31.1 per cent of state tax revenues.

The US Supreme Court’s 2018 decision in South Dakota v. Wayfair, Inc. dramatically expanded the US states’ power to require remote suppliers to collect taxes on in-bound sales to local consumers. The decision repudiated the pre-existing, judicially created constitutional rule limiting the states’ …


Interpretive Entrepreneurs, Melissa J. Durkee Jan 2021

Interpretive Entrepreneurs, Melissa J. Durkee

Scholarly Works

Private actors interpret legal norms, a phenomenon I call "interpretive entrepreneurship." The phenomenon is particularly significant in the international context, where many disputes are not subject to judicial resolution and there is no official system of precedent. Interpretation can affect the meaning of laws over time. For this reason, it can be a form of "post hoc" international lawmaking, worth studying alongside other forms of international lobbying and norm entrepreneurship by private actors. The Article identifies and describes the phenomenon through a series of case studies that show how, why, and by whom it unfolds. The examples focus on entrepreneurial …