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Full-Text Articles in Law

Letter From Jeffery M. Kadet And David L. Koontz To Internal Revenue Service (Jan. 16, 2020) On Proposed Regulations Reg-100956-19, Jeffery M. Kadet, David L. Koontz Jan 2020

Letter From Jeffery M. Kadet And David L. Koontz To Internal Revenue Service (Jan. 16, 2020) On Proposed Regulations Reg-100956-19, Jeffery M. Kadet, David L. Koontz

Articles

No abstract provided.


Letter From Jeffery M. Kadet To Technical Director, Financial Accounting Standards Board (Feb. 7, 2020) On Income Taxes (Topic 740) Proposed Accounting Standards Update (Revised), Jeffery M. Kadet Jan 2020

Letter From Jeffery M. Kadet To Technical Director, Financial Accounting Standards Board (Feb. 7, 2020) On Income Taxes (Topic 740) Proposed Accounting Standards Update (Revised), Jeffery M. Kadet

Articles

There is a critical need to expand required disclosures for multinational groups (MNCs) under generally accepted accounting principles. In particular, to have any hope of assessing the potential for tax risk and management’s relative aggressiveness in managing its tax obligations to governments around the world, all stakeholders urgently need the information that country-bycountry reporting (CbCR) and the other suggestions made in this letter would provide. As is set out below, many MNCs carry material tax risks from their adoption over the past several decades of increasingly aggressive and sometimes questionable profit-shifting structures that seriously divorce legal form and reality ...


Deadly Drones? Why Faa Regulations Miss The Mark On Drone Safety, Steve Calandrillo, Jason Oh, Ari Webb Jan 2020

Deadly Drones? Why Faa Regulations Miss The Mark On Drone Safety, Steve Calandrillo, Jason Oh, Ari Webb

Articles

A rapidly growing commercial drone industry has prompted the introduction of numerous regulations governing American airspace. Congress has tasked the Federal Aviation Administration (FAA) with “developing plans for the use of the navigable airspace to ensure the safety of aircraft and the efficient use” of American skies. While well-intended, the FAA has departed from Congressional will by imposing an excessive regulatory regime that threatens to stifle drone technology and innovation. In fact, many FAA regulations fail to address the very problem they seek to fix, namely the safety of our airspace. The unfortunate result is that myriad scientific and pragmatic ...


A Case Study: Effectively Connected Income, Jeffery M. Kadet, David L. Koontz Jan 2020

A Case Study: Effectively Connected Income, Jeffery M. Kadet, David L. Koontz

Articles

In this report, Kadet and Koontz continue their series of articles on various aspects of applying effectively connected income taxation to multinationals by creating an ECI case study using the facts provided in a Hong Kong decision concerning an unidentified multinational that is clearly based in the United States.


Innovating Inclusion: The Impact Of Women On Private Company Boards, Jennifer S. Fan Jan 2019

Innovating Inclusion: The Impact Of Women On Private Company Boards, Jennifer S. Fan

Articles

Eight percent—that is the percentage of women who serve on the boards of directors of private high technology companies. Private companies, particularly high technology companies, have transformed citizens’ daily lives, while the unprecedented availability of private capital has allowed those companies to remain private longer. This rise, however, has also obscured some of the weaknesses of private companies, which are not subject to public disclosure and regulatory oversight: rampant sexual harassment, the lack of women leaders in technology companies, the relative absence of female venture capitalists, and the dearth of female board members, to name a few. Yet thus ...


Privacy Law's Indeterminacy, Ryan Calo Jan 2019

Privacy Law's Indeterminacy, Ryan Calo

Articles

American legal realism numbers among the most important theoretical contributions of legal academia to date. Given the movement’s influence, as well as the common centrality of certain key figures, it is surprising that privacy scholarship in the United States has paid next to no attention to the movement. This inattention is unfortunate for several reasons, including that privacy law furnishes rich examples of the indeterminacy thesis—a key concept of American legal realism—and because the interdisciplinary efforts of privacy scholars to explore extra-legal influences on privacy law arguably further the plot of legal realism itself


Peace And Subjectivity, Louis E. Wolcher Jan 2019

Peace And Subjectivity, Louis E. Wolcher

Articles

So long as there is law there can be no universal human right to peace. This is because legalized violence, whether in threat or in deed, constitutes the very antithesis of peaceful relations from the point of view of those whom law represses. Law cannot define peace as the absence of all violence—and still less as the absence of all legalized suffering—without gainsaying justice, for as Pascal says, “Justice without might is helpless; might without justice is tyrannical.” Although legal outcomes, like falling boulders and pouncing lions, can always be imputed to historical causes, experience teaches that legal ...


The Surprising Reach Of Fda Regulation Of Cannabis Even After Rescheduling, Sean M. O'Connor, Erika Lietzan Jan 2019

The Surprising Reach Of Fda Regulation Of Cannabis Even After Rescheduling, Sean M. O'Connor, Erika Lietzan

Articles

As more states legalize cannabis, the push to “deschedule” it from the Controlled Substances Act is gaining momentum. At the same time, the Food and Drug Administration (FDA) recently approved the first conventional drug containing a cannabinoid derived from cannabis—cannabidiol (CBD) for two rare seizure disorders. This would all seem to bode well for proponents of full federal legalization of medical cannabis. But some traditional providers are wary of drug companies pulling medical cannabis into the regular small molecule drug development system. The FDA’s focus on precise analytical characterization and on individual active and inactive ingredients may be ...


Craft Beer And The Rising Tide Effect: An Empirical Study Of Sharing And Collaboration Among Seattle’S Craft Breweries, Zahr K. Said Jan 2019

Craft Beer And The Rising Tide Effect: An Empirical Study Of Sharing And Collaboration Among Seattle’S Craft Breweries, Zahr K. Said

Articles

This qualitative empirical research project studies Seattle’s craft brewing industry as a thriving entrepreneurial ecosystem that displays widespread collaboration and innovation. Drawing on data collected in 22 face-to-face formal interviews conducted with industry participants, the Article explores the community’s attitudes, practices, and norms with respect to collaboration and intellectual property (IP). It joins a growing body of qualitative empirical IP scholarship that maps misalignments between law and practice “on the ground,” seeking to offer a more accurate and pluralistic account of an innovative industry. The craft brewing community in Seattle cooperates extensively while continuing to compete actively for ...


Transitioning From Gilti To Fdii? Foreign Branch Income Issues, Jeffery M. Kadet, David L. Koontz Jan 2019

Transitioning From Gilti To Fdii? Foreign Branch Income Issues, Jeffery M. Kadet, David L. Koontz

Articles

In this article, Kadet and Koontz explain the risks and benefits multinationals must consider in deciding whether to transition some operations conducted within a controlled foreign corporation (along with the associated income) into a domestic group member to achieve a structure that qualifies for foreign-derived intangible income.


Letter From Jeffery M. Kadet And David L. Koontz To Internal Revenue Serv. (Aug. 20, 2019) On Notice Of Proposed Rulemaking: Classification Of Cloud Transactions And Transactions Involving Digital Content, Jeffery M. Kadet, David L. Koontz Jan 2019

Letter From Jeffery M. Kadet And David L. Koontz To Internal Revenue Serv. (Aug. 20, 2019) On Notice Of Proposed Rulemaking: Classification Of Cloud Transactions And Transactions Involving Digital Content, Jeffery M. Kadet, David L. Koontz

Articles

No abstract provided.


Janus As A Client: Ethical Obligations When Your Client Plays Two Roles In One Fiduciary Estate, Karen E. Boxx, Philip N. Jones Jan 2019

Janus As A Client: Ethical Obligations When Your Client Plays Two Roles In One Fiduciary Estate, Karen E. Boxx, Philip N. Jones

Articles

Is it possible for an attorney to have a conflict of interest when the attorney represents a trustee who is also a beneficiary of the trust? Is that situation similar to having two clients? What if the trustee is not only a beneficiary, but also a claimant against the trust? Since the trustee has three roles to play, is that situation similar to an attorney having three clients? The issue presented by these potential conflicts was one of the most vexing for the drafters of the Fifth Edition of the ACTEC Commentaries. The range of possible approaches goes from a ...


Letter From Jeffery M. Kadet To Internal Revenue Serv. (Oct. 6, 2019) On Notice 2019-30, 2019-2020 Priority Guidance Plan - Sourcing Of Cloud Services Income, Jeffery M. Kadet Jan 2019

Letter From Jeffery M. Kadet To Internal Revenue Serv. (Oct. 6, 2019) On Notice 2019-30, 2019-2020 Priority Guidance Plan - Sourcing Of Cloud Services Income, Jeffery M. Kadet

Articles

No abstract provided.


Us Supreme Court Bars Punitive Damages In Unseaworthiness Claims, Craig H. Allen Jan 2019

Us Supreme Court Bars Punitive Damages In Unseaworthiness Claims, Craig H. Allen

Articles

To appreciate the reach of the Court's decision on punitive damages for unseaworthiness claims, it is important to understand the federal courts' steady expansion of the class of workers who now qualify as "seamen," the class of floating vessels and structures that now qualify as "vessels," and the strict liability standard for determining whether a vessel is seaworthy.


Professionally Responsible Artificial Intelligence, Michael Hatfield Jan 2019

Professionally Responsible Artificial Intelligence, Michael Hatfield

Articles

As artificial intelligence (AI) developers produce more applications for professional use, how will we determine when the use is professionally responsible? One way to answer the question is to determine whether the AI augments the professional’s intelligence or whether it is used as a substitute for it. To augment the professional’s intelligence would be to make it greater, that is, to increase and improve the professional’s expertise. But a professional who substitutes artificial intelligence for his or her own puts both the professional role and the client at risk. The problem is developing guidance that encourages professionals ...


From Governess To Governance: Advancing Gender Equity In Corporate Leadership, Kellye Y. Testy Jan 2019

From Governess To Governance: Advancing Gender Equity In Corporate Leadership, Kellye Y. Testy

Articles

Even as corporate influence on every aspect of life continues to grow, women (overall, and especially women of color) remain woefully underrepresented in corporate governance roles, particularly on boards of directors. This lack of gender diversity in the corporate boardroom is prevalent not only in more established companies but also persists—often at even higher levels— in new ventures as well. This Essay details the persistent lack of progress over more than a half century in diversifying leadership in corporate governance. This progress is especially concerning given that the benefits of diversity for sound decisionmaking and overall corporate welfare have ...


Woke Capital: The Role Of Corporations In Social Movements, Jennifer S. Fan Jan 2019

Woke Capital: The Role Of Corporations In Social Movements, Jennifer S. Fan

Articles

Iconic companies such as Apple, BlackRock, Delta, Google (now Alphabet), Lyft, Salesforce, and Starbucks, have recently taken very public stances on various social issues. In the past, corporations were largely silent in the face of them. Now the opposite is true—corporations play an increasingly visible role in social movements and there are times when corporations have led the discussion, particularly in areas where they have a self-interest or public opinion supports it. The enormous influence corporations wield on both the economic and social fabric of our society due to the legal framework and norms under which they operate make ...


Nobody Knew How Complicated: Constraining The President's Power To Re(Shape) Health Reform, Sallie Thieme Sanford Jan 2019

Nobody Knew How Complicated: Constraining The President's Power To Re(Shape) Health Reform, Sallie Thieme Sanford

Articles

Beginning on inauguration day, President Trump has attempted an executive repeal of the Affordable Care Act. In doing so, he has tested the limits of presidential power. He has challenged the force of institutional and non-institutional constraints. And, ironically, he has helped boost public support for the ACA’s central features. The first two sections of this article respectively consider the use of the President’s tools to advance and to subvert health reform.

The final two sections consider the forces constraining the administration’s attempted executive repeal. I argue that the most important institutional constraint, thus far, is found ...


Commuting To Mars: A Response To Professors Abraham And Rabin, Ryan Calo Jan 2019

Commuting To Mars: A Response To Professors Abraham And Rabin, Ryan Calo

Articles

The remarks that follow are less about the particular wisdom of manufacturer enterprise responsibility (MER) for driverless cars, and more about the limits of legal scholarship in grappling with unfolding technologic change. The contingency of technology and its social impacts caution against sweeping interventions. And the role of law and technology scholarship—as opposed to legal scholarship that touches upon technology—is arguably to recognize the unique challenges that arise at this intersection.


Bringing The Court Into The Classroom: Suggestions For How To Craft Exercises For Upper-Level Courses Using Real Practitioners' Briefs, Benjamin Halasz Jan 2019

Bringing The Court Into The Classroom: Suggestions For How To Craft Exercises For Upper-Level Courses Using Real Practitioners' Briefs, Benjamin Halasz

Articles

When I came to teach after practicing for over a decade, I wanted my students to learn to write by using materials from real clients and cases. I quickly found that’s easier said than done. But through experimentation and discussions with experienced colleagues, I found several successful ways to put students into the role of writing parts of a “real” brief—one that uses a real case and real facts—for short, in-class exercises in upper-level courses.

Several articles tout the benefits of using briefs as examples, an enthusiasm I join. But this article focuses on using cases, and ...


“And Yet It Moves”—The First Amendment And Certainty, Ronald K.L. Collins Jan 2018

“And Yet It Moves”—The First Amendment And Certainty, Ronald K.L. Collins

Articles

Surprisingly few, if any, works on the First Amendment have explored the relation between free speech and certainty. The same holds true for decisional law. While this relationship is inherent in much free speech theory and doctrine, its treatment has nonetheless been rather opaque. In what follows, the author teases out— philosophically, textually, and operationally—the significance of that relationship and what it means for our First Amendment jurisprudence. In the process, he examines how the First Amendment operates to counter claims of certainty and likewise how it is employed to demand a degree of certainty from those who wish ...


The Flipside Of Michigan V. Epa: Are Cumulative Impacts Centrally Relevant?, Sanne H. Knudsen Jan 2018

The Flipside Of Michigan V. Epa: Are Cumulative Impacts Centrally Relevant?, Sanne H. Knudsen

Articles

This Article explores the flipside of Michigan--where the Court's logic can just as well support agencies in their public health and environmental protection efforts. In particular, taking Michigan as a blueprint, this Article argues that cumulative impacts are centrally relevant to environmental regulation and--like cost--deserve a systemic and meaningful role in agency decisionmaking, including in the threshold decision of when to regulate.

In doing so, this Article serves as a counterbalance to the weight of cost benefit rhetoric that would reduce environmental law off to a line item in a strained budget. In support of that thesis, this ...


Is The License Still The Product?, Robert W. Gomulkiewicz Jan 2018

Is The License Still The Product?, Robert W. Gomulkiewicz

Articles

The Supreme Court rejected the use of patent law to enforce conditional sales contracts in Impression Products v. Lexmark. The case appears to be just another step in the Supreme Court’s ongoing campaign to reset the Federal Circuit’s patent law jurisprudence. However, the decision casts a shadow on cases from all federal circuits that have enforced software licenses for more than 20 years and potentially imperils the business models on which software developers rely to create innovative products and to bring those products to market in a variety of useful ways.

For over two decades, we could say ...


Investors' Paradox, Anita K. Krug Jan 2018

Investors' Paradox, Anita K. Krug

Articles

For the first time in an era, new investment products for smaller ("retail ") investors are emerging. These products are mutual funds that engage in the types of trading and investment activities that have long been the province of sophisticated investors. Accordingly, the new funds (called "alternative funds") promise to reduce the gulf between retail investors and their sophisticated counterparts, in terms of portfolio diversification and investment results.

This Article describes the complex mix of factors that spawned alternative funds and critically evaluates the funds' potential, the first scholarly work to do so. It additionally unearths the paradox that impedes the ...


Protecting Offshore Areas From Oil And Gas Leasing: Presidential Authority Under The Outer Continental Shelf Lands Act And The Antiquities Act, Robert T. Anderson Jan 2018

Protecting Offshore Areas From Oil And Gas Leasing: Presidential Authority Under The Outer Continental Shelf Lands Act And The Antiquities Act, Robert T. Anderson

Articles

For over one hundred years, presidents of both parties have used executive power to protect America’s lands and waters. Until the second half of the twentieth century, however, little attention was given to protecting the marine ecosystem. Federal authority reaches out to two hundred miles or more in the oceans off the United States, covering an area known as the Outer Continental Shelf. Federal interest in the area historically focused on developing oil and gas reserves and ensuring that the area was open to trade and commerce. The area is also very important for indigenous subsistence uses and commercial ...


International Lobbying Law, Melissa J. Durkee Jan 2018

International Lobbying Law, Melissa J. Durkee

Articles

An idiosyncratic array of international rules allows “consultants” to gain special access to international officials and lawmakers. Historically, many of these consultants were public-interest associations like Amnesty International. For this reason, the access rules have been celebrated as a way to democratize international organizations, enhancing their legitimacy and that of the rules they produce. But a focus on the classic public-law virtues of democracy and legitimacy produces a theory at odds with the facts: Many of these international consultants are now industry and trade associations like the World Coal Association, whose principal purpose is to lobby for their corporate clients ...


A Long-Standing Debate: Reflections On Risk And Anxiety: A Theory Of Data Breach Harms By Daniel Solove And Danielle Keats Citron, Ryan Calo Jan 2018

A Long-Standing Debate: Reflections On Risk And Anxiety: A Theory Of Data Breach Harms By Daniel Solove And Danielle Keats Citron, Ryan Calo

Articles

This jointly-authored Article contributes mightily to our understanding of a critical aspect of privacy: harm. As Professors Solove and Citron carefully evidence, courts are reticent to countenance the harms that flow from a violation of privacy, even as they compensate similar harms in other contexts. Thus while exposing a plaintiff to an environmental or health risk may be compensable, few decisions vindicate victims of a data breach unless or until they experience actual identity theft. Courts have recognized subjective harms such as fear since the night W de S threw his fateful axe at M de S. But courts seldom ...


Visual Rulemaking, Elizabeth G. Porter, Kathryn A. Watts Jan 2018

Visual Rulemaking, Elizabeth G. Porter, Kathryn A. Watts

Articles

Visual politics are seeping into the technocracy. Rulemaking stakeholders—including agencies, the President, and members of the public—are deploying politically tinged visuals to push their agendas at every stage of high-stakes, often virulently controversial, rulemakings. These images, GIFs, and videos usually do not make it into the official rulemaking record, so this new “visual rulemaking” world has not been discussed much by scholars or others.

In this article, we explore the new visual rulemaking culture that emerged in Obama’s presidency, providing examples and discussing relevant policy implications. Although we recognize some risks, we argue that, on balance, visual ...


Letter From Jeffery M. Kadet And David L. Koontz To The Internal Revenue Serv. (June 5, 2018) On Notice 2018-43, 2018-2019 Priority Guidance Plan Regulatory And Ruling Guidance Concerning Various International Tax Issues, Jeffery M. Kadet, David L. Koontz Jan 2018

Letter From Jeffery M. Kadet And David L. Koontz To The Internal Revenue Serv. (June 5, 2018) On Notice 2018-43, 2018-2019 Priority Guidance Plan Regulatory And Ruling Guidance Concerning Various International Tax Issues, Jeffery M. Kadet, David L. Koontz

Articles

A principal focus of our suggestions is the modernization and updating of regulations as well as providing guidance that will affect the many multinational corporations (MNCs) whose operations take place partially or wholly within the U.S. Many of these MNCs have embarked on complicated and legalistic schemes whose primary purpose is to shift profits without any real operational changes and to record those profits within zero- and low-taxed foreign members. Importantly, this includes not only U.S.-based MNCs, but also the many inverted MNCs that structured their inversions to remain untouched by the §7874 anti-inversion rules.


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 ...