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Full-Text Articles in Law

Religious Courts In Secular Jurisdictions: How Jewish And Islamic Courts Adapt To Societal And Legal Norms, Rabea Benhalim Jan 2019

Religious Courts In Secular Jurisdictions: How Jewish And Islamic Courts Adapt To Societal And Legal Norms, Rabea Benhalim

Articles

At first glance, religious courts, especially Sharia courts, seem incompatible with secular, democratic societies. Nevertheless, Jewish and Islamic courts operate in countries like the United States, England, and Israel. Scholarship on these religious courts has primarily focused on whether such religious legal pluralism promotes the value of religious freedom, and if so, whether these secular legal systems should accommodate the continued existence of these courts. This article shifts the inquiry to determine whether religious courts in these environments accommodate litigants’ popular opinions and the secular, procedural, and substantive justice norms of the country in which they are located. This article ...


Profit-Split Method: Time For Countries To Apply A Standardized Approach, Jeffery M. Kadet, Tommaso Faccio, Sol Picciotto Jan 2018

Profit-Split Method: Time For Countries To Apply A Standardized Approach, Jeffery M. Kadet, Tommaso Faccio, Sol Picciotto

Articles

Now that the OECD has issued its final guidance on the action 10 profit-split method, individual countries must determine how they might consider and apply the profit-split method.

It’s true that some countries have large and well-staffed transfer pricing audit groups that include economists and other tax professionals knowledgeable in the application of transfer pricing principles and rules. However, those resources are never enough to match the legions of specialists that can be deployed by large multinational groups.

The situation is even worse elsewhere. Most countries not only have significant resource and personnel constraints, but they also simply do ...


The Gatekeepers Of Crowdfunding, Andrew A. Schwartz Jan 2018

The Gatekeepers Of Crowdfunding, Andrew A. Schwartz

Articles

Securities crowdfunding is premised on two core policy goals: inclusivity and efficiency. First, crowdfunding is conceived as an inclusive system where all entrepreneurs are given a chance to pitch their idea to the "crowd." Second, crowdfunding is supposed to be an efficient way to channel funds from public investors to promising startup companies. There is a fundamental tension between these two policy goals, however. A totally inclusive system would ensure that platforms list any and every company that wants to participate. But platforms need to curate and select the companies they list in order to establish a reputation as a ...


China And Beps, Reuven S. Avi-Yonah, Haiyan Xu Jan 2018

China And Beps, Reuven S. Avi-Yonah, Haiyan Xu

Articles

This article provides an overview of China’s reaction to the G20/OECD Base Erosion and Profit Shifting (BEPS) project. From 2013 to 2015, the OECD developed a series of actions designed to address BEPS activities by multinational enterprises, culminating in a final report of 15 action steps. The article reviews and explains China’s reaction to the BEPS project and its actions in detail, with a particular focus on transfer pricing issues. It shows that China has actively participated in both developing and implementing the BEPS project. The article further suggests that in the post-BEPS era, China is expected ...


How Does The Law Put A Historical Analogy To Work?: Defining The Imposition Of "A Condition Analogous To That Of A Slave" In Modern Brazil, Rebecca J. Scott, Leonardo Augusto De Andrade Barbosa, Carlos Henrique Borlido Haddad Dec 2017

How Does The Law Put A Historical Analogy To Work?: Defining The Imposition Of "A Condition Analogous To That Of A Slave" In Modern Brazil, Rebecca J. Scott, Leonardo Augusto De Andrade Barbosa, Carlos Henrique Borlido Haddad

Articles

Over the last decades, the Brazilian state has engaged in concerted legal efforts to identify and prosecute cases of what officials refer to as “slave labor” (trabalho escravo). At a conceptual level, the campaign has paired the constitutional protection of human dignity and the “social value of labor” with an expansive interpretation of the offense described in Article 149 of the Criminal Code as “the reduction of a person to a condition analogous to that of a slave.” At the operational level, mobile teams of inspectors and prosecutors have intervened in thousands of work sites, and labor prosecutors have obtained ...


Fundamental Rights, Federal States, And Sovereignty: Some Random Remarks, Donald H. Regan Dec 2017

Fundamental Rights, Federal States, And Sovereignty: Some Random Remarks, Donald H. Regan

Articles

I am not an EU lawyer. The days are long gone when I could know a substantial fraction of EU law just by knowing about the free movement of goods. I get a fleeting glimpse of where the EU is going every year at the Jean Monnet Seminar in Dubrovnik, but no more than a glimpse. Still, when the editors invited me to write this Editorial Note, I could not refuse. Looking for inspiration, I read or reread all the previous twelve Notes. This was an enjoyable and informative exercise in itself, but only a few of the essays suggested ...


China's 'Corporatization Without Privatization' And The Late 19th Century Roots Of A Stubborn Path Dependency, Nicholas Howson Oct 2017

China's 'Corporatization Without Privatization' And The Late 19th Century Roots Of A Stubborn Path Dependency, Nicholas Howson

Articles

This Article analyzes the contemporary program of “corporatization without privatization” in the People's Republic of China (PRC) directed at China's traditional state-owned enterprises (SOEs) through a consideration of long ago precursor enterprise establishments--starting from the last Chinese imperial dynasty's creation of “government-promoted/-supervised, merchant-financed/-operated” (guandu shangban) firms in the latter part of the nineteenth century. While analysts are tempted to see the PRC corporations with listings on international exchanges that dominate the global economy and capital markets as expressions of “convergence,” this Article argues that such firms in fact show deeply embedded aspects of path dependency ...


In Re Akhbar Beirut & Al Amin, Monica Hakimi Jul 2017

In Re Akhbar Beirut & Al Amin, Monica Hakimi

Articles

On August 29, 2016, the Special Tribunal for Lebanon (Tribunal) sentenced a corporate media enterprise and one of its employees for contemptuously interfering with the Tribunal's proceedings in Ayyash, a prosecution concerning the February 2005 terrorist attack that killed former Lebanese Prime Minister Rafiq Hariri. The contempt decision is significant for two reasons: (1) it adopts an expansive definition of the crime of contempt to restrict a journalist's freedom of expression; and (2) it is the first international judicial decision to hold a corporate entity criminally responsible.


Speaking Law: Towards A Nuanced Analysis Of 'Cases', Susanne Baer Mar 2017

Speaking Law: Towards A Nuanced Analysis Of 'Cases', Susanne Baer

Articles

“The headscarf case” is more than just a case. Talking law is often talking cases, but we need to understand law more specifically as a powerful practice of regulation. Law is also not only another discourse, or just text, or politics, with fundamental rights as “an issue,” or a promise, or just an idea. Instead, to protect fundamental rights, it is necessary to understand how in reacting to a conflict, we in fact speak rights today—Rechtsprechung—as a form of practice. The German Federal Constitutional Court’s decision in the conflict about female teachers wearing headscarves in German public ...


Chile, The Biobio, And The Future Of The Columbia River Basin, Jerrold A. Long Jan 2017

Chile, The Biobio, And The Future Of The Columbia River Basin, Jerrold A. Long

Articles

No abstract provided.


Circumcision: Immigration, Religion, History, And Constitutional Identity In Germany And The U.S., David Abraham Jan 2017

Circumcision: Immigration, Religion, History, And Constitutional Identity In Germany And The U.S., David Abraham

Articles

A four-year-old Muslim boy was brought to a local Cologne emergency room by his mother, who was concerned about minor bleeding around the site of a circumcision. A District Court there found that circumcision, notwithstanding parental consent or religious motivation, constituted a criminal bodily injury and child abuse. Ultimately, on July 19, 2012 the Bundestag resolved that "Jewish and Muslim religious life be viable in Germany," and in December a bill was passed that legislatively overrode the ruling of the District Court and recognized circumcision as a non-punishable undertaking when undertaken for religious reasons by someone professionally trained. Two years ...


Book Review, Ahmed White Jan 2017

Book Review, Ahmed White

Articles

No abstract provided.


Multinational Firms And Tax Havens, James R. Hines Jr., Anna Gumpert, Monika Schnitzer Oct 2016

Multinational Firms And Tax Havens, James R. Hines Jr., Anna Gumpert, Monika Schnitzer

Articles

Multinational firms with operations in high-tax countries can benefit the most from reallocating taxable income to tax havens, though this is sufficiently difficult and costly that only 20.4% of German multinational firms have any tax haven affiliates. Among German manufacturing firms, a 1 percentage point higher foreign tax rate is associated with a 2.3% greater likelihood of owning a tax haven affiliate. This is consistent with tax avoidance incentives and contrasts with earlier evidence for U.S. firms. The relationship is less strong for firms in service industries, possibly reflecting the difficulty of reallocating taxable service income.


An Introduction To Foreign And International Legal Research Tools, Nick Harrell Jan 2016

An Introduction To Foreign And International Legal Research Tools, Nick Harrell

Articles

No abstract provided.


Model Law On Lighting For Developing Countries, Lakshman Guruswamy, Audrey M. Huang, Mahir Haque, Ugyen Tshering Jan 2016

Model Law On Lighting For Developing Countries, Lakshman Guruswamy, Audrey M. Huang, Mahir Haque, Ugyen Tshering

Articles

No abstract provided.


Comparative Reflections On Duncan V. Louisiana And Baldwin V. New York, William Pizzi Jan 2016

Comparative Reflections On Duncan V. Louisiana And Baldwin V. New York, William Pizzi

Articles

No abstract provided.


Water Law Reform In The Face Of Climate Change: Learning From Drought In Australia And The Western United States, Barbara Cosens Jan 2016

Water Law Reform In The Face Of Climate Change: Learning From Drought In Australia And The Western United States, Barbara Cosens

Articles

Western societies have developed three approaches to governance of common pool resources such as water: 1) The division of the resource into private property; (2) government regulation; and 3) local self-organization. This article asserts that all three are needed in varying combinations to rise to the challenge presented by the impact of climate change on water supply and demand. Drought presents a preview of potential future climate scenarios and Australia and the western United States are both responding to its harshness through innovation in water governance. These experiments present an opportunity to compare the approaches of Australia and the western ...


Balancing Judicial Independence And Accountability In A Transitional State: The Case Of Thailand, David Pimentel Jan 2016

Balancing Judicial Independence And Accountability In A Transitional State: The Case Of Thailand, David Pimentel

Articles

Balancing judicial independence against judicial accountability is a classic problem, but the debate has often taken place without reference to specific legal cultures and traditions, and there is compelling reason to believe that the “right” balance may be different in different societies. Thailand is in transition, so the models of established Western democracies may be ill-suited to the problems and issues of the Thai judiciary. Moreover, independence and accountability are not ends in themselves, but means to the same end: that of fair, impartial, and effective justice. Independence can help, primarily by bolstering the “judicial courage” exercised by judges called ...


Marketing Conserved Water, Mark Squillace, Anthony Mcleod Jan 2016

Marketing Conserved Water, Mark Squillace, Anthony Mcleod

Articles

Water law scholars have long supported water markets for addressing critical water needs, especially in arid regions like the western United States, and that support seems to be growing among policymakers as well. But translating academic theories about water markets to the field has proved challenging. To be sure, water can be transferred from one use to another use in all western states, but water markets in those states are not presently capable of providing prospective buyers with a reliable source of water when and where they need it. The reasons are myriad, but are primarily related to the high ...


Introduction To Model Laws On Lighting, Lakshman Guruswamy Jan 2016

Introduction To Model Laws On Lighting, Lakshman Guruswamy

Articles

No abstract provided.


Model Law On Lighting For Developed Countries, Lakshman Guruswamy, Jason Aamodt, Anne Aguirre, Yazan Fattaleh, Gianna Fitzsimmons, Teresa Milligan, Giedre Stasiunaite Jan 2016

Model Law On Lighting For Developed Countries, Lakshman Guruswamy, Jason Aamodt, Anne Aguirre, Yazan Fattaleh, Gianna Fitzsimmons, Teresa Milligan, Giedre Stasiunaite

Articles



Financial Stability, Financial Services, And The Single Market, Caroline Bradley Jan 2016

Financial Stability, Financial Services, And The Single Market, Caroline Bradley

Articles

No abstract provided.


Rule Of Law Reform In Transitional States: Bringing Method To The Madness - A Review Of Advancing The Rule Of Law Abroad: Next Generation Reform By Rachel Kleinfeld, David Pimentel Jan 2015

Rule Of Law Reform In Transitional States: Bringing Method To The Madness - A Review Of Advancing The Rule Of Law Abroad: Next Generation Reform By Rachel Kleinfeld, David Pimentel

Articles

No abstract provided.


Taming The "Feral Beast": Cautionary Lessons From British Press Reform, Lili Levi Jan 2015

Taming The "Feral Beast": Cautionary Lessons From British Press Reform, Lili Levi

Articles

No abstract provided.


Reverse Cross-Listings - The Coming Race To List In Emerging Markets And An Enhanced Understanding Of Classical Bonding, Nicholas C. Howson, Vikramaditya Khanna Oct 2014

Reverse Cross-Listings - The Coming Race To List In Emerging Markets And An Enhanced Understanding Of Classical Bonding, Nicholas C. Howson, Vikramaditya Khanna

Articles

Studies have found that when a U.S. issuer lists abroad on a foreign exchange, its shares exhibit negative abnormal returns. This negative movement may be because the market expects that the foreign listing will facilitate undetectable insider trading on the foreign exchange or other conduct impermissible in the United States.


The President And Congress: Separation Of Powers In The United States Of America, Harold H. Bruff Jan 2014

The President And Congress: Separation Of Powers In The United States Of America, Harold H. Bruff

Articles

Although the framers of the Australian Constitution adopted many features of the United States Constitution, they rejected the separation of legislative and executive power in favour of responsible government in a parliamentary system like that of the United Kingdom. In doing so, Australians depended on existing conventions about the nature of responsible government instead of specification of its attributes in constitutional text. The United States Constitution contains detailed provisions about separation of powers, but unwritten conventions have produced some central features of American government. This article reviews conventions developed by Congress that constrain Presidents in the domestic sphere with regard ...


What Can Comparative Legal Studies Learn From Feminist Legal Theories In The Era Of Globalization, Dana Raigrodski Jan 2014

What Can Comparative Legal Studies Learn From Feminist Legal Theories In The Era Of Globalization, Dana Raigrodski

Articles

This article re-examines the field of comparative law and comparative legal studies through the lens of feminist legal theories/studies (FLT). It suggests that lessons learned from the development of FLT and insights from shared epistemology and methodology within FLT can inform the ongoing controversies within comparative legal studies and provide comparative legal scholars and practitioners with the tools to maximize the benefits of comparative legal studies in the era of increasing global interdependence.

Part II begins by briefly reviewing key controversies and critiques within comparative legal studies. It highlights the debate on whether comparative law encompasses a substantive area ...


Concentrated Ownership And Corporate Control: Wallenberg Sphere And Samsung Group, Hwa-Jin Kim Jan 2014

Concentrated Ownership And Corporate Control: Wallenberg Sphere And Samsung Group, Hwa-Jin Kim

Articles

Samsung Group’s success cannot be attributed to its corporate governance structure, at least thus far. The corporate governance of Samsung has been rather controversial. As the group faces the succession issue the corporate governance has become as crucial as their new products and services. Samsung has discovered a role model on the other side of the planet, Wallenberg Sphere in Sweden. Much effort has been made to learn about Wallenberg’s arrangements and key to its success. However, a fundamental difference between the institutions in Sweden and Korea has made the corporate structures of the two groups radically different ...


Journalism Standards And "The Dark Arts": The U.K.'S Leveson Inquiry And The U.S. Media In The Age Of Surveillance, Lili Levi Jan 2014

Journalism Standards And "The Dark Arts": The U.K.'S Leveson Inquiry And The U.S. Media In The Age Of Surveillance, Lili Levi

Articles

No abstract provided.


'Quack Corporate Governance' As Traditional Chinese Medicine – The Securities Regulation Cannibalization Of China's Corporate Law And A State Regulator's Battle Against Party State Political Economic Power, Nicholas C. Howson Jan 2014

'Quack Corporate Governance' As Traditional Chinese Medicine – The Securities Regulation Cannibalization Of China's Corporate Law And A State Regulator's Battle Against Party State Political Economic Power, Nicholas C. Howson

Articles

From the start of the People’s Republic of China’s (PRC) “corporatization ” project in the late 1980s, a Chinese corporate governance regime subject to increasingly enabling legal norms has been determined by mandatory regulations imposed by the PRC securities regulator, the China Securities Regulatory Commission (CSRC). Indeed, the Chinese corporate law system has been cannibalized by all - encompassing securities regulation directed at corporate governance, at least for companies with listed stock. This Article traces the path of that sustained intervention and makes a case — wholly contrary to the “quack corporate governance” critique much aired in the United States — that ...