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Tax Competition, Tax Arbitrage And The International Tax Regime, Reuven S. Avi-Yonah Jan 2007

Tax Competition, Tax Arbitrage And The International Tax Regime, Reuven S. Avi-Yonah

Articles

In the past ten years, I have argued repeatedly that a coherent international tax regime exists, embodied both in the tax treaty network and in domestic laws, and that it forms a significant part of international law (both treaty-based and customary). The practical implication is that countries are not free to adopt any international tax rules they please, but rather operate in the context of the regime, which changes in the same ways international law changes over time. Thus, unilateral action is possible, but is also restricted, and countries are generally reluctant to take unilateral actions that violate the basic ...


The False Panacea Of Offshore Deterrence, James C. Hathaway Jan 2006

The False Panacea Of Offshore Deterrence, James C. Hathaway

Articles

Governments take often shockingly blunt action to deter refugees and other migrants found on the high seas, in their island territories and in overseas enclaves. There is a pervasive belief that when deterrence is conducted at arms-length from the homeland it is either legitimate or, at the very least, immune from legal accountability.


Energy, Environment & Sustainable Development, Lakshman D. Guruswamy Jan 2005

Energy, Environment & Sustainable Development, Lakshman D. Guruswamy

Articles

No abstract provided.


The Right Of States To Repatriate Former Refugees, James C. Hathaway Jan 2005

The Right Of States To Repatriate Former Refugees, James C. Hathaway

Articles

Armed conflict often results in the large-scale exodus of refugees into politically and economically fragile neighboring states. The burdens on asylum countries can be extreme, and may only be partly offset by the arrival of international aid and protection resources. Moreover, difficulties inherent in the provision of asylum have been exacerbated in recent years by the increasing disinclination of the wealthier countries that fund the United Nations High Commissioner for Refugees (UNHCR) and most other assistance agencies to meet the real costs of protection. In such circumstances, it is unsurprising that as conflicts wind down, host countries ordinarily seek to ...


Is There A Subjective Element In The Refugee Convention's Requirement Of 'Well-Founded Fear'?, James C. Hathaway, William S. Hicks Jan 2005

Is There A Subjective Element In The Refugee Convention's Requirement Of 'Well-Founded Fear'?, James C. Hathaway, William S. Hicks

Articles

Linguistic ambiguity in the refugee definition's requirement of "well-founded fear" of being persecuted has given rise to a wide range of interpretations. There is general agreement that a fear is "well-founded" only if the refugee claimant faces an actual, forward-looking risk of being persecuted in her country of origin (the "objective element"). But it is less clear whether the well-founded "fear" standard also requires a showing that the applicant is not only genuinely at risk, but also stands in trepidation of being persecuted. Beyond vague references to the subjective quality of "fear," few courts or commentators have undertaken the ...


International Tax Law As International Law, Reuven S. Avi-Yonah Jan 2004

International Tax Law As International Law, Reuven S. Avi-Yonah

Articles

Is international tax law part of international law? To an international lawyer, the question posed probably seems ridiculous. Of course international tax law is part of international law, just like tax treaties are treaties. But to an international tax lawyer, the question probably seems less obvious, because most international tax lawyers do not think of themselves primarily as international lawyers (public or private), but rather as tax lawyers who happen to deal with crossborder transactions. And indeed, once one delves into the details, it becomes clear that in some ways international tax law is different from "regular" international law. For ...


Hard Law, Soft Law, And Non-Law In Multilateral Arms Control: Some Compliance Hypotheses, Richard L. Williamson Jr. Jan 2003

Hard Law, Soft Law, And Non-Law In Multilateral Arms Control: Some Compliance Hypotheses, Richard L. Williamson Jr.

Articles

No abstract provided.


All My Rights, Carl E. Schneider Jul 2002

All My Rights, Carl E. Schneider

Articles

Diane Pretty was an Englishwoman in her early 40s who had been married nearly a quarter of a century. In November 1999, she learned she had amyotrophic lateral sclerosis-in Britain, motor neurone disease. Her condition deteriorated rapidly, and soon she was "essentially paralysed from the neck downwards." She had "virtually no decipherable speech" and was fed by a tube. She was expected to live only a few months or even weeks. AB a court later explained, however, "her intellect and capacity to make decisions are unimpaired. The final stages of the disease are exceedingly distressing and undignified. AB she is ...


Who Should Watch Over Refugee Law?, James C. Hathaway Jan 2002

Who Should Watch Over Refugee Law?, James C. Hathaway

Articles

We simply cannot afford to sell out the future of refugee protection in a hasty bid to establish something that looks, more or less, like an oversight mechanism for the Refugee Convention.


Who Should Watch Over Refugee Law?, James C. Hathaway Jan 2002

Who Should Watch Over Refugee Law?, James C. Hathaway

Articles

We simply cannot afford to sell out the future of refugee protection in a hasty bid to establish something that looks, more or less, like an oversight mechanism for the Refugee Convention.


Complementary Agreements And Compulsory Jurisdiction, Bernard H. Oxman Jan 2001

Complementary Agreements And Compulsory Jurisdiction, Bernard H. Oxman

Articles

No abstract provided.


Framing Refugee Protection In The New World Disorder, James C. Hathaway, Colin J. Harvey Jan 2001

Framing Refugee Protection In The New World Disorder, James C. Hathaway, Colin J. Harvey

Articles

A number of jurisdictions have fastened onto a "solution" that appears to reconcile respect for refugee law with the determination of states to rid themselves quickly of potentially violent asylum seekers. Courts in these states have been persuaded that a person who has committed or facilitated acts of violence may lawfully be denied a refugee status hearing under a clause of the Refugee Convention that authorizes the automatic exclusion of persons whom the government reasonably believes are international or extraditable criminals. Refugee law so interpreted is reconcilable with even fairly blunt measures for the exclusion of violent asylum seekers. In ...


Curtailing Tax Treaty Overrides: A Call To Action, Anthony C. Infanti Jan 2001

Curtailing Tax Treaty Overrides: A Call To Action, Anthony C. Infanti

Articles

During the past 25 years, Congress has with increasing frequency enacted legislation that is intended to override inconsistent provisions in U.S. tax treaties. These legislative overrides are harmful, and have been decried by our treaty partners, members of the executive branch, and commentators.

Until now, commentators have generally devoted themselves to describing and deploring legislative overrides of tax treaties, and have done no more than repeatedly call on Congress to cease enacting such legislation. Congress has ignored these pleas, and has continued to enact legislative overrides with impunity.

Given this background, the essay calls on commentators to cease pleading ...


Tax, Trade And Harmful Tax Competition: Reflections On The Fsc Controversy, Reuven S. Avi-Yonah Dec 2000

Tax, Trade And Harmful Tax Competition: Reflections On The Fsc Controversy, Reuven S. Avi-Yonah

Articles

This article contrasts three approaches to dealing with the BEPS problem: adopting a unitary taxation regime, ending deferral, and adopting anti-base-erosion measures. It concludes that while the first approach is the best long-term option, the other two are more promising as immediate candidates for adoption in the context of U.S. tax reform and the OECD BEPS project.


Refugee Rights Are Not Negotiable, James C. Hathaway, Anne K. Cusick Jan 2000

Refugee Rights Are Not Negotiable, James C. Hathaway, Anne K. Cusick

Articles

America's troubled relationship with international law, in particular human rights law, is well documented. In many cases, the United States simply will not agree to be bound by international human rights treaties. For example, the United States has yet to ratify even such fundamental agreements as the International Covenant on Economic, Social and Cultural Rights, the Convention on the Elimination of all Forms of Discrimination Against Women, and the Convention on the Rights of the Child. When the United States does agree to become a party to an international human rights treaty, it has often sought to condition its ...


America, Defender Of Democratic Legitimacy?, James C. Hathaway Jan 2000

America, Defender Of Democratic Legitimacy?, James C. Hathaway

Articles

American exceptionalism - a belief that the United States has a unique mission to lead the world, but ought logically to be exempt from the rules it promotes - is at the root of much of the American academy's effort to rationalize the US government's increasing rejection of multilateralism as the cornerstone of modern public international law. Even American scholars who disagree fundamentally on the problems with multilateralism (Kenneth Anderson arguing that it favours anti-democratic intervention by unelected NGOs, Michael Reisman asserting that it privileges elitist state-based lawmaking in the face of more democratic non-state 'lawmaking' processes) can agree on ...


Nineteenth-Century Orthodoxy, Richard B. Collins Jan 1999

Nineteenth-Century Orthodoxy, Richard B. Collins

Articles

No abstract provided.


America's Apostasy, James C. Hathaway Jan 1999

America's Apostasy, James C. Hathaway

Articles

It has often struck me that the prominence of the Restatement of the Foreign Relations Law of the United States epitomizes the plight of international law in this country. The title of this standard reference on international law does not even refer to international law, but instead to foreign relations law. That is, it is meant to set out the standards by which we may legitimately judge the conduct of others. The clear, if unintended, message is that the Restatement is not really a codification of laws that bind us. And indeed, it is explicitly not just a codification, but ...


Can International Refugee Law Be Made Relevant Again?, James C. Hathaway Jan 1998

Can International Refugee Law Be Made Relevant Again?, James C. Hathaway

Articles

Ironic though it may seem, I believe that the present breakdown in the authority of international refugee law is attributable to its failure explicitly to accommodate the reasonable preoccupations of governments in the countries to which refugees flee. International refugee law is part of a system of state self-regulation. It will therefore be respected only to the extent that receiving states believe that it fairly reconciles humanitarian objectives to their national interests. In contrast, refugee law arbitrarily assigns full legal responsibility for protection to whatever state asylum-seekers are able to reach. It is a peremptory regime. Apart from the right ...


Making International Refugee Law Relevant Again: A Proposal For Collectivized And Solution-Oriented Protection, James C. Hathaway, R. Alexander Neve Jan 1997

Making International Refugee Law Relevant Again: A Proposal For Collectivized And Solution-Oriented Protection, James C. Hathaway, R. Alexander Neve

Articles

International refugee law is in crisis. Even as armed conflict and human rights abuse continue to force individuals and groups to flee their home countries, many governments are withdrawing from the legal duty to provide refugees with the protection they require. While governments proclaim a willingness to assist refugees as a matter of political discretion or humanitarian goodwill, they appear committed to a pattern of defensive strategies designed to avoid international legal responsibility toward involuntary migrants. Some see this shift away from a legal paradigm of refugee protection as a source for enhanced operational flexibility in the face of changed ...


A True Comprehensive Approach, Lakshman Guruswamy Jan 1992

A True Comprehensive Approach, Lakshman Guruswamy

Articles

No abstract provided.


Global Warming: A Comprehensive Approach, Lakshman Guruswamy Jan 1992

Global Warming: A Comprehensive Approach, Lakshman Guruswamy

Articles

No abstract provided.


Enforcement Of Foreign Money-Judgments In The United States: In Search Of Uniformity And International Acceptance, Ronald A. Brand Jan 1991

Enforcement Of Foreign Money-Judgments In The United States: In Search Of Uniformity And International Acceptance, Ronald A. Brand

Articles

When international trade and investment increase, so does the need for satisfactory means of dispute resolution. Dispute resolution in national courts requires that litigants consider not only the likelihood of a favorable judgment but also the ability to collect on that judgment. In cases where the defendant’s assets lie in another jurisdiction, collection is possible only if the second jurisdiction will recognize the first jurisdiction’s judgment.

In the international arena, enforcement of United State judgments overseas is often possible only if the United States court rendering the judgment would enforce a similar decision of the foreign enforcing court ...


Indian Consent To American Government, Richard B. Collins Jan 1989

Indian Consent To American Government, Richard B. Collins

Articles

No abstract provided.


The Execution Of Peace With Germany: An Experiment In International Organization, Edwin D. Dickinson Apr 1920

The Execution Of Peace With Germany: An Experiment In International Organization, Edwin D. Dickinson

Articles

IN one respect, at least, the Peace of Versailles is unlike any of the great European settlements of earlier date. The provisions included to ensure the execution of its terms are vastly more ambitious in scope and more elaborate in detail than anything of the kind contained in earlier treaties. There is an extraordinary emphasis upon organization for the enforcement of peace.


The Power Of The Senate To Amend A Treaty, Bradley M. Thompson Jan 1905

The Power Of The Senate To Amend A Treaty, Bradley M. Thompson

Articles

The recent refusal of the Senate to ratify eight general arbitration treaties which the President had concluded with Austria-Hungary, Switzerland, Great Britain, France, Portugal, Germany, Mexico,' and Norway and Sweden, until, against the protest of the President, it had modified them materially by amendment, has called public attention to the treaty-making power, and has raised the question as to whether or not any of that power is vested in the Senate.


The Power Of The Senate To Amend A Treaty, Bradley M. Thompson Jan 1905

The Power Of The Senate To Amend A Treaty, Bradley M. Thompson

Articles

The recent refusal of the Senate to ratify eight general arbitration treaties which the President had concluded with Austria-Hungary, Switzerland, Great Britain, France, Portugal, Germany, Mexico, and Norway and Sweden, until, against the protest of the President, it had modified them materially by amendment, has called public attention to the treaty-making power, and has raised the question as to whether or not any of that power is vested in the Senate.


International Extradition, Henry W. Rogers Jan 1888

International Extradition, Henry W. Rogers

Articles

It is a well-established principle of law that criminal prosecutions are local and not transitory. A wrong-doer whose wrong consists in a civil injury, or arises out of a breach of contract, can ordinarily be required to answer for the wrong done wherever he may be found. But a different principle is applied to the case of one who has committed a crime. As one nation does not enforce the penal laws of another, and as the process of the courts of a state can confer no authority beyond its own territorial limits, punishment can be avoided by escaping from ...


Extradition, Thomas M. Cooley Dec 1875

Extradition, Thomas M. Cooley

Articles

The policy of returning for trial and punishment the criminal of one country who has escaped to another, is not less manifest than its justice. It would seem, therefore, that there ought to be no great difficulty in agreeing upon the proper international regulations for the purpose. This, ho:wever, has until recently been practically an impossibility. While the leading nations of Christendom were engaged for a very large proportion of the time in inflicting upon each other all the mischief possible, it was not to be expected that they would be solicitous to assist in the enforcement of their ...