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Full-Text Articles in Law
Introductory Note To International Court Of Justice: Decision On The Request For Interpretation Of The Avena Judgment, Chiara Giorgetti
Introductory Note To International Court Of Justice: Decision On The Request For Interpretation Of The Avena Judgment, Chiara Giorgetti
Law Faculty Publications
On 19 January 2009, the International Court of Justice ("ICJ" or "the Court") issued its Judgment On the Request for the Interpretation of the Avena Judgment ("Judgment") denying Mexico's request for interpretation, and holding that the matters claimed by Mexico "are not matters which ha[d] been decided by the Court in its Judgment," and thus could not give rise to an interpretation as requested by 2Mexico.' This is probably the last step in a complex and lengthy litigation between Mexico and United States,2 which began on January 9, 2003, when Mexico instituted proceedings at the ICJ against the U.S. for …
The Limits Of Administrative Guidance In The Interpretation Of Tax Treaties, Michael Kirsch
The Limits Of Administrative Guidance In The Interpretation Of Tax Treaties, Michael Kirsch
Journal Articles
This Article addresses the increasingly important role of administrative guidance in interpreting the United States' international treaty obligations. The relationship between administrative guidance and treaties raises important issues at the intersection of international law, constitutional law, and administrative law. These issues are explored in the context of the United States' extensive tax treaty network. Tax treaties play an important role in a global economy, attempting to reconcile the complex and ever-changing internal tax laws of different countries. The Treasury Department is considering the increased use of administrative guidance to interpret the meaning and application of tax treaties, particularly in response …