Law Commons^™

Evolution Of The Arm's Length Standard In The Us Transfer Pricing Legislation And Russian Arm's Length Perspective, Andrei A. Shutov

LLM Theses and Essays

This thesis analyzes the evolution of the arm's length standard (ALS) as the key element of the transfer pricing control system in the US. This thesis also addresses some issues on creation of transfer pricing legislation in the Russian Federation and focuses on three sets of problems. First, it provides the general outline of the legislative history of the ALS as well as the history of the ALS' application in the US, including an overview of landmark cases, which revealed some conceptual problems with respect to the ALS. Secondly, the thesis addresses core problems associated with the ALS, such as …

Regulation S - Rules Governing Offers And Sales Made Outside The United States Without Registration Under The Securities Act Of 1933, Caroline Mary Rutherford Lee

LLM Theses and Essays

Underpinning a regulatory regime is a dichotomy between achieving certainty of outcome and achieving perceived fairness. While such a discussion may seem out of place in the context of a regulatory regime dealing with offshore offerings, it nonetheless serves to emphasize some of the considerations encountered in the following examination of Regulation S. Part Two of this thesis outlines the development of the disclosure regime that is evidenced in the United States Federal Securities Regulations and then goes on to examine how this regime, first established in the 1930s, dealt with the advent of globalization. Part Three then looks at …

Legalize It? -Osp And Peer-To-Peer Network Liability For Online Music Copyright Infringements In The United States And Germany, Christian Nils Jochen Engelhardt

LLM Theses and Essays

It may be useful to explain why a comparative approach was chosen. It is easy and comfortable to get caught up in one's own legal system and not look abroad. It is often difficult enough to understand and apply one’s own laws accurately and the study of a foreign legal system may seem an effort too great. Yet, this reluctance to look beyond the familiar is fatal to legal development and improvement since entirely new ideas are rare in the field of law and the main source of change and new approaches is borrowing from another legal system. If one …

A Trade/Human Rights Linkage By The United States: Is Enforcing Human Rights By Use Of Trade Sanctions Effective?, Blaise Omondi Odhiambo

LLM Theses and Essays

Universally held basic human rights must remain separate from political rights. Such basic human rights are those that are so universal that all societies, systems, nations, and ideology could, and do espouse them. Conversely, political rights are those that are dependent upon compatibility with the system of government in place and arc therefore far less likely to gamer universal support. An effective multilateral enforcement mechanism can only succeed if there are universal agreement and acceptance of the protected rights. Accordingly, at the outset of such a mechanism, only basic human rights may be enforced through trade sanctions. Once such a …

Liberalization And Politics Of Environmental Management In Tanzania, Alicia Bosensera Magabe

LLM Theses and Essays

This thesis examines the factors that have prevented the development of an environmental protection legal and institutional regime in Tanzania. It argues that the central focus of economic reforms has been to kick-start the economy by increasing growth through the maximization of resource exploitation. As a result, concerns for environmental sustainability have been relegated to the periphery of the development agenda. Secondly, as a result of domestic resource scarcity brought on by the economic crisis, environmental policymaking has been held hostage to the influence of foreign donors whose agendas have often been at cross-purpose to environmental protection. Thirdly, the nature …

Fair Use And The Digital Distribution Of Music - Recording Industry Association Of America V. Napster, Inc. (A Comparative Analysis Of A Restraint On Copyright In The United States Of America And Trinidad And Tobago), Michelle Lisa Alexander

LLM Theses and Essays

The purpose of this thesis is to undertake a critical analysis of the Napster judgment and its treatment of the doctrine of fair use, to determine whether the doctrine can retain its integrity in the internet age. It is proposed that as technology advances, U.S. policymakers are moving away from the constitutional objectives of U.S. copyright law and are equating copyright interests with property rights, to the detriment of noncommercial users of copyrighted works. Further, it is suggested that the decision in the Napster litigation is important for the evolving landscape of U.S. copyright law, as it signals the difficulty …

Foreword: Joint Conference On Legal/Ethical Issues In The Progression Of Dementia, Edward D. Spurgeon

Scholarly Works

The Joint Conference on Legal/Ethical Issues in the Progression of Dementia grew out of the pressing need to address the very real legal and ethical dilemmas that arise in situations like the one of Marie McDonough Larson and her family. Five groups joined forces to sponsor the Conference: the Borchard Foundation Center on Law and Aging; the Alzheimer's Association; the American Bar Association's Commission on Legal Problems of the Elderly; the National Academy of Elder Law Attorneys; and the University of Georgia School of Law. Held at the Center for Continuing Education at the University of Georgia, the Conference spanned …

Tax Expenditures, Social Justice, And Civil Rights: Expanding The Scope Of Civil Rights Laws To Apply To Tax-Exempt Charities, David A. Brennen

Scholarly Works

In recent years, courts have decided a number of cases in which private organizations discriminated against people based solely on their race, gender, sexual orientation, or other immutable traits. For example, in 2000, the Boy Scouts of America revoked a New Jersey man's membership in the Boy Scouts because he was gay. New Jersey's supreme court held that the Boy Scouts' action violated New Jersey's anti-discrimination law. Notwithstanding the state court's holding, the United States Supreme Court concluded that the First Amendment prevented any court from forcing the Boy Scouts to keep a gay man as a member of its …

Jurisdiction, Jurisprudence And Legal Change: Sociological Jurisprudence And The Road To International Shoe, Logan E. Sawyer Iii

Scholarly Works

While scholars espousing ideological explanations have noted the correlation between the intellectual trends of the New Deal and International Shoe, they have not demonstrated the strength of this connection. Some merely assert that ideology caused International Shoe,12 while others point to only very general similarities between International Shoe and the ideology of the age.' 3 This Article attempts to strengthen the ideological explanation by examining closely the intellectual context of International Shoe. That examination reveals that the decision did not result simply from the expansion of interstate business or the inherent weakness of the Pennoyer system. Instead, International Shoe was …

Institutional Arrangements And Individual Rights: A Comment On Professor Tribe's Critique Of The Modern Court's Treatment Of Constitutional Liberty, Dan T. Coenen

Scholarly Works

Professor Coenen analyzes Professor Tribe's contention that the present day Supreme Court's constitutional work is marked by an unjustified two-track approach. Professor Tribe has built this claim on an elaborate assessment of Saenz v. Roe, in which the Court -- to the surprise of many prognosticators -- invalidated a state statute that imposed temporary limitations on welfare benefits for new residents. He contends that the Court employed the open-stanced constitutional methodology of “structural inference” in deciding Saenz only because that case involved institutional arrangements. According to Professor Tribe, the modern Court has carefully (and unjustifiably) confined its use of structural …

Ending Illegitimate Advocacy: Reinvigorating Rule 11 Through Enhancement Of The Ethical Duty To Report, Lonnie T. Brown, Jr.

Scholarly Works

This article seeks to draw attention to certain ethical misconduct of litigators that is routinely accepted, tolerated, or ignored by the legal profession. Though there are other examples, the author focuses on conduct prohibited by Federal Rule of Civil Procedure 11. In particular, the author concentrates on that rule's so-called “safe harbor” provision, which he argues serves to insulate, and possibly encourage, illegitimate advocacy in the form of the assertion and maintenance of frivolous claims, defenses, or other contentions ironically, the very conduct that the rule was ostensibly intended to deter. Regardless of the frequency of this sort of misbehavior, …

Allchin’S Folly: Exploring Some Myths About Open Source Software, Joe Miller

Scholarly Works

The twists and turns in the government’s antitrust case against Microsoft – from the D.C. Circuit’s stormy questioning at the two day oral argument in late February 2001 to its affirmance of the lion’s share of the government’s case in June 2001, and then from the settlement between the United States and Microsoft to the continuing battle by nine states for tougher sanctions – have garnered their share of press attention. But the high-profile antitrust case has not been the only Microsoft-centered controversy during the past year. Another involves the open source software movement about which Microsoft has professed grave …

Legal Education Reform: Modest Suggestions, Alan Watson

Scholarly Works

No approach to legal education will be perfect, given that (in my opinion) a law school should serve various purposes. But I should like to offer a few modest and practical suggestions. They are modest in that they do not require additional time for law studies. They are practical in that they will increase the exposure of students both to law as practice and to law as an intellectual discipline. In addition they involve no greater burden on law schools.

First, and this should not be controversial -- but I fear will be the most controversial -- would be the …

Calling Children To Account: The Proposal For A Juvenile Chamber In The Special Court For Sierra Leone, Diane Marie Amann

Scholarly Works

In a unique proposal to the United Nations Security Council, U.N. Secretary-General Kofi Annan recommended that a Juvenile Chamber of the Special Court have authority to try defendants as young as fifteen. The plan sparked immediate controversy. Sierra Leoneans wanted the worst perpetrators punished regardless of age, while human rights organizations argued that juvenile prosecutions would weaken rehabilitative efforts. The Security Council subsequently diluted the proposal; nevertheless, it merits examination, given the increasing use, in Africa and around the world, of children in combat.

Harmonizing Civil And Criminial Enforcement Of Federal Regulatory Statutes: The Case Of The Securities Exchange Act Of 1934, Margaret V. Sachs

Scholarly Works

Many federal regulatory statutes (including those governing antitrust, securities, and the environment) are hybrid statutes: their prohibitions are enforceable in criminal actions as well as in private or governmental civil actions (or both). Courts have long divided over whether prohibitions in hybrid statutes can be construed differently in different enforcement contexts. Resolution of this uncertainty has become urgent now that criminal enforcement of federal regulatory statutes is relatively frequent.

In this article, Professor Sachs argues that prohibitions in hybrid statutes should be limited to a single interpretation. How to apply this principle (referred to in this article as “the core …

Should An Effective International Criminal Court Have Primacy Or Be Complementary To National Courts? An Analysis Of Concurrent Jurisdiction In The Ad Hoc Tribunals And The Rome Statute, Godwin Yenika Fonye

LLM Theses and Essays

Concurrent criminal jurisdiction depicts a scenario where two or more judicial systems have the legal capacity to investigate, prosecute and punish an accused person for the same criminal acts under their respective, separate jurisdiction. This usually occurs between sovereign states. In the realm of crimes under international law, the distinguishing characteristic is the universal jurisdiction that is conferred on all States to prosecute and punish the perpetrators of such crimes. The "cumulative effect of these different principles of jurisdiction sometimes is to vest multiple states with concurrent jurisdiction to prosecute a given crime. This paper would attempt to analyze the …