Law Commons^™

The Global Corporate Minimum Tax And Mne Home Countries, Reuven S. Avi-Yonah

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This Perspective explores the implications for the home countries of large MNEs of the agreement reached by over 140 countries in 2021 to enact a corporate minimum tax of 15%. It argues that the corporate minimum tax complements the trend to reduce the negative impact of unfettered globalization on labor, and it protects the ability of home countries to finance a robust social safety net. Home countries should adopt the corporate minimum tax, and that includes the US, which last year failed to adapt its Global Intangible Low-Taxed Income approach to the corporate minimum tax.

The Discipline Of Breaks: Making Time For Rest (And Revisions) In Legal Writing, Patrick Barry

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Editing your work involves the tricky business of finding the right mental distance between two versions of yourself: the version that did the drafting and the version that now needs to do the revising. Mastering that kind of cognitive division is not always an easy task.

License Revoked For Fatal Injury, Ross Sandler

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No abstract provided.

Flawless First Draft In Legal Writing: A Fantasy Of The Uninitiated, Patrick Barry

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I recently received an email from a former student (now a public interest lawyer) who had just finished a major writing project. She wanted to thank me for introducing her to the psychologically liberating concept of “shitty first drafts.” Without it, she said, she probably would have never hit her deadline.

States Have Long Tried To Ban Ideas From The Classroom: The Current Road Brings A Fresh Evil, Leonard Niehoff

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Efforts by state and local officials to ban ideas and books from public school classrooms are nothing new. Recent attempts to do so, however, have a uniquely pernicious characteristic. The current wave of bans doesn’t just seek to censor thoughts or words; it seeks to censor identity.

The First Us Tax Treaty And Its Influence, Reuven S. Avi-Yonah

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In 1945, the US negotiated a tax treaty with the UK.1 This treaty was based on the London model, which was the last contribution of the League of Nations to international tax. Since it was a treaty between the two most important economies in the world, it precipitated the post-war rise in tax treaty negotiations. It also was similar to the first OECD model of 1963. In general, with a few exceptions (citizenship-based taxation, residence of corporations, limitation on benefits) the US models of 1981, 1996, 2006 and 2016 closely resemble the OECD model. This is not surprising given the …

Who Really Benefits From The First Amendment?, Nadine Strossen

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No abstract provided.

The Rise And Fall Of Jews At Law Schools, Rebecca Roiphe

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No abstract provided.

Volume Introduction, I. Glenn Cohen, Timo Minssen, W. Nicholson Price Ii, Christopher Robertson, Carmel Shachar

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Medical devices have historically been less regulated than their drug and biologic counterparts. A benefit of this less demanding regulatory regime is facilitating innovation by making new devices available to consumers in a timely fashion. Nevertheless, there is increasing concern that this approach raises serious public health and safety concerns. The Institute of Medicine in 2011 published a critique of the American pathway allowing moderate-risk devices to be brought to the market through the less-rigorous 501(k) pathway,1 flagging a need for increased postmarket review and surveillance. High-profile recalls of medical devices, such as vaginal mesh products, along with reports globally …

It’S Imperative That South Africa Moves Fast On State Capture Prosecutions. Here’S Why, Penelope Andrews

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No abstract provided.

European Court Won’T Review Case Against Baker In Northern Ireland, Arthur S. Leonard

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No abstract provided.

White Paper: Effective Communication With Deaf, Hard Of Hearing, Blind, And Low Vision Incarcerated People, Tessa Bialek, Margo Schlanger

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Tens of thousands of people incarcerated in jails and prisons throughout the United States have one or more communication disabilities, a term that describes persons who are deaf, hard of hearing, blind, low vision, deaf-blind, speech disabled, or otherwise disabled in ways that affect communication. Incarceration is not easy for anyone, but the isolation and inflexibility of incarceration can be especially challenging, dangerous, and further disabling, for persons with disabilities. Correctional entities must confront these challenges; persons with communication disabilities are overrepresented in jails and prisons and the population continues to grow. Federal antidiscrimination law obligates jails and prisons to …

Part I - Ai And Data As Medical Devices, W. Nicholson Price Ii

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It may seem counterintuitive to open a book on medical devices with chapters on software and data, but these are the frontiers of new medical device regulation and law. Physical devices are still crucial to medicine, but they – and medical practice as a whole – are embedded in and permeated by networks of software and caches of data. Those software systems are often mindbogglingly complex and largely inscrutable, involving artificial intelligence and machine learning. Ensuring that such software works effectively and safely remains a substantial challenge for regulators and policymakers. Each of the three chapters in this part examines …

Mich. Ruling Widens Sentencing Protections For Young Adults, Kimberly A. Thomas

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On July 28, the Michigan Supreme Court held that the mandatory imposition of a life-without-parole sentence on an 18-year-old violated the state constitution.

This decision expands the protections provided for young defendants by the U.S. Supreme Court in Miller v. Alabama and builds on a nascent trend that provides additional constitutional and statutory protections for young people over 17 years old who are charged with serious offenses.

Difficult And Novel Issues Explored By The Students Who Represented The University Of Bucharest In The 2021-2022 Edition Of The Willem C. Vis International Commercial Arbitration Moot, Raluca Papadima

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This article provides an overview of the Willem C. Vis International Commercial Arbitration Moot in general and of the novel and difficult legal issues raised by the 2021-2022 moot problem. The procedural issue revolved around determining the law applicable to an arbitration agreement where, as it is generally the case, the parties did not specifically select it, and with the additional twist of the existence/validity of the entire contract (including the arbitration agreement) being challenged by one of the parties. The relevant considerations are addressed in an article titled "Midnight problems: finding the law applicable to the arbitration agreement", co-authored …

Testimony Before The Commission On Native Children, Matthew L.M. Fletcher

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This letter and powerpoint were prepared at the request of the Alyce Spotted Bear and Walter Soboleff Commission on Native Children in advance of a hearing on jurisdictional issues related to the Indian Child Welfare Act. I make several recommendations:

The Commission should recommend that Congress amend ICWA to provide for effective enforcement mechanisms. Those amendments could include (1) the establishment of express rights to bring interlocutory appellate court actions at more key points in state court child welfare matters, (2) the availability of attorney fees awards for Indian parents and Indian tribes in the event that a state or …

To Participate And Elect: Section 2 Of The Voting Rights Act At 40, Ellen D. Katz, Brian Remlinger, Andrew Dziedzic, Brooke Simone, Jordan Schuler

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This paper provides an overview of cases decided under Section 2 of the Voting Rights Act between September 1, 1982 and December 31, 2021. It updates our 2006 study documenting Section 2 litigation through 2005. Of note is the substantial decline in the number of Section 2 cases decided and diminished success for the plaintiffs who bring them. While recent litigation (including Brnovich and Merrill v. Milligan) suggests that Section 2 is likely to occupy, at best, a diminished role in future electoral disputes, this paper shows that Section 2’s reach had already declined significantly prior to recent disputes. …

Preface, Margaret C. Hannon, Ruth Anne Robbins

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The overarching theme of Volume 19 of Legal Communication & Rhetoric: JALWD is how legal communication shapes the law, and how doers of legal writing can use their resources to make it better. The volume begins with a fascinating article from Aaron Kirschenfeld and Alexa Chew, “Citation Stickiness, Computer-Assisted Legal Research, and the Universe of Thinkable Thoughts.” In their article, Professors Kirschenfeld and Chew shed light on whether the switch from print research to digital research has changed the way that law students and lawyers conduct research. To do so, the article uses the “citation stickiness” metric, which analyzes whether …

Willard Hurst's Unpublished Manuscript On Law, Technology, And Regulation, Bj Ard, William J. Novak

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It is with a great deal of excitement ( and with thanks to so many contributing colleagues and collaborators over the years ) that we are able to present to the public for the first time a newly published work by one of the great originators of modem legal history and law and society scholarship-James Willard Hurst. Hurst published his last two books, Law and Markets in United States History and Dealing with Statutes, in 1982. And, fittingly, he published his last substantive article--.-a very short comment on "The Use of Case Histories"-in the Wisconsin Law Review in 1992. In …

Anchorage Homeless Shelter Denied Injunction In Challenge To Revised Anti-Discrimination Ordinance, Arthur S. Leonard

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No abstract provided.

Federal District Court Refuses To Dismiss Challenge To West Virginia Law Banning Trans Girls From Scholastic Athletic Competition, Arthur S. Leonard

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No abstract provided.

The Law On Christmas, Daniel A. Crane

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As every jurist knows, there is a vast body of law about Christmas. For instance, every municipal bureaucrat knows that it’s quite alright to display the Holy Child en crèche so long as He’s adequately trivialized by “Santa’s sleigh; a live 40–foot Christmas tree strung with lights; statues of carolers in old-fashioned dress; candy-striped poles; a ‘talking’ wishing well; a large banner proclaiming ‘SEASONS GREETINGS’; a miniature ‘village’ with several houses and a church; and various ‘cut-out’ figures, including those of a clown, a dancing elephant, a robot, and a teddy bear.” There are cases about dangerous Christmas ornaments, whether …

Federal Court Orders Reinstatement Of Discharged Trans Professor, Arthur S. Leonard

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No abstract provided.

Disinfo V. Democracy, Nadine Strossen

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Using accusations of ‘disinformation’ to suppress scientific criticism, steer media coverage, and silence political opponents is not part of the operating system of a free society

New York’S 2020 Census Victory - How It Happened & What’S Next, Jeffrey M. Wice

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No abstract provided.

Virginia Court Reinstates Teacher Suspended For Opposing Trans Inclusion Policy, Arthur S. Leonard

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No abstract provided.

America's Ambivalent Commitment To International Justice, Robert Howse, Ruti G. Teitel

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No abstract provided.

Challenges And Opportunities For Hotel-To-Housing Conversions In Nyc, Noah Kazis, Elisabeth Appel, Matt Murphy

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As the country continues to grapple with the COVID-19 crisis and its aftermath, policymakers in New York City and Albany have debated how to support the conversion of hotels into housing—and especially affordable housing—as part of a solution to the city’s ongoing housing crisis. The basic intuition is compelling. COVID has forced the shuttering of many commercial establishments, especially in hard-hit New York City. In certain sectors, the effect has been particularly large: these include hotels devastated by shutdowns in tourism, international travel, and business travel. At the same time as these spaces are sitting empty, though, Americans have faced …

Foreword, James C. Hathaway

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The prognosis for the global refugee protection regime is not good. Wealthy countries are more determined than ever to avoid the arrival of refugees, investing massively in a variety of non-entree policies to deflect refugees away from their borders. Yet despite the fact that only about 15 percent of the world's refugees reach such states, rich countries spend four times as much money to manage and process the refugee claims of the small number of refugees who reach them than to fund the protection of the 85 percent of refugees who remain in the less developed world. Roughly a third …

Indiana Federal Court Rejects Public School Teacher’S Religious Discrimination Claim Over Misgendering Discharge, Arthur S. Leonard

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No abstract provided.