Law Commons^™

Transfer Pricing: A Comparative Study Of The French And U.S. Legal Systems, Valerie Ciancia

LLM Theses and Essays

For several decades, the number of multinational corporations has significantly increased and this phenomenon has created a new problem: the issue of transfer pricing. Indeed, national states have observed that multinationals could simply manipulate cross- border transfer pricing policies in order to shift profits from one jurisdiction to another. France, along with the United States, was one of the very first countries to introduce transfer-pricing legislations. Although the aims of the French and U.S. transfer pricing systems are similar, the means used to apply such rules are different and often raise difficulties to get rid of double taxations. Nevertheless, many …

Corporate Distributions To Shareholders In Delaware And In Israel, Anat Urman

LLM Theses and Essays

This thesis considers the corporate legal systems of Israel and Delaware as they address the subject of corporate distributions to shareholders. The thesis reviews the significance of cash dividends and the acquisition by corporations of their own stock, in the management and survival of corporations, the effect they have on the disposition of creditors, and the extent to which they are restricted by operation of law. The thesis demonstrates how dividends and share repurchases may translate into a transfer of value from creditors to shareholders. It considers the effectiveness of the legal capital in securing creditors’ interest, and concludes that …

A Comparative Look At Immigration And Human Capital Assessment, Stephen W. Yale-Loehr, Christoph Hoashi-Erhardt

Cornell Law Faculty Publications

This article examines the formation of an immigration policy designed to build up the skill and human capital of a country. We discuss how the process of selecting economic-stream migrants could be designed to yield economic benefits to the host country. Part I examines the theoretical considerations involved in framing a policy that governs economic-stream immigration. In this section, we outline the goals that a host country seeks to achieve in selecting these migrants and propose important elements of a selection scheme. Part II takes a comparative look at existing points-based schemes for selecting economic migrants, focusing on Canada and …

Public Corruption: A Comparative Analysis Of International Corruption Conventions And United States Law, Peter J. Henning

Law Faculty Research Publications

No abstract provided.

Citizen Participation In Judicial Decision Making: Juries, Lay Judges And Japan, Richard O. Lempert

Articles

In the late 1920s and 1930s Japan had a jury system. It was suspended in 1943 as a wartime measure, but it had fallen into desuetude long before that. Arguably it was like the Spanish jury, which has several times risen during periods of relative political liberalism or populism and been suppressed during periods of militarism and autocracy. That is, it may be more than a coincidence that use of the Japanese jury fell precipitously during the 1930s as militarism took hold of the Japanese nation. Now the reinstatement of the Japanese jury is again being seriously considered. Similarly it …

The Proposed Domestic Reverse Hybrid Entity Regulations: Can The Treasury Department Override Treaties?, Anthony C. Infanti

Articles

This article first describes the proposed regulations issued under section 894 addressing the ability of domestic reverse hybrid entities to claim treaty benefits with respect to payments made to their interest holders (the proposed DRH regulations). After describing the proposed DRH regulations, the article next explores the potential that these regulations have to override existing U.S. treaty obligations. After concluding that the proposed DRH regulations are inconsistent with at least one existing treaty, the article concludes by questioning the power of the Treasury Department to promulgate regulations (such as the proposed DRH regulations) that override treaties.

Note: This is a …

The Inter-Temporal Character Of International And Comparative Law Regarding The Rights Of The Indigenous Populations Of The World, Sompong Sucharitkul

Publications

This report explores ways and means in a selection of comparative legal systems to ensure adequate protection of the rights of indigenous peoples within the territorial confines of national jurisdictions. In most contemporary legal systems, attention has been drawn to the problems of how best to protect and safeguard the various fundamental rights of indigenous peoples of different tribes and denominations, co-existing in a single or multiple legal system. To ensure their survival and continued co-existence, not only their rights, but also their cultures, traditions, ways of life and civilizations, must be preserved intact as distinct but unique social, cultural, …

A "Jewish State ... To Be Known As The State Of Israel": Notes On Israeli Legal Historiography, Pnina Lahav

Faculty Scholarship

Israeli legal history is a discipline much younger than the history of its fifty-three-year-old state. It began developing in the 1980s and gained momentum in the late 1990s. ³ In the entire state with its four major law schools and several law colleges⁴ only five scholars consider legal history to be their main field of expertise. ⁵ And yet, Israeli legal history has proven to be an extremely exciting intellectual discipline, attracting many more scholars than these five. Asher Maoz and Leora Bilsky are only two of a growing number who find legal history an intellectually stimulating enterprise. The …

Reframing Impunity: Applying Liberal International Law Theory To An Analysis Of Amnesty Legislation, William W. Burke-White

All Faculty Scholarship

No abstract provided.

Do Judges Deploy Policy?, Mitchel De S.-O.-L'E. Lasser

Cornell Law Faculty Publications

Piracy, Prejudice, And Perspectives: An Attempt To Use Shakespeare To Reconfigure The U.S.-China Intellectual Property Debate, Peter K. Yu

Faculty Scholarship

Since the mid-1980s, the U.S.-China intellectual property conflict has entered into the public debate. It was frequently debated in Congress and was widely covered by the mass media. Despite the importance of this issue, the debate thus far has been one-sided, focusing primarily on the unfair competition aspect. While there are undeniably some greedy Chinese who are eager to free ride on the creative efforts of Western authors and inventors, greed alone cannot explain the century-old U.S.-China intellectual property conflict. To understand the roots of this conflict, one must focus on the significant political, social, economic and cultural differences between …

The Land Crisis In Zimbabwe: Getting Beyond The Myopic Focus Upon Black & White, Thomas W. Mitchell

Faculty Scholarship

This article deconstructs the role that race played in the land crisis in Zimbabwe that occurred in Zimbabwe in the late 1990s and earls 2000s. The article makes it clear that the government of Zimbabwe did not extend robust property rights to its black majority population for the most part even as it took land from large white landowners. This is revealing given that the government's primary justification for taking land from large white landowners was that the black majority unjustly owned little property in Zimbabwe as a result of colonialist and neocolonialist, discriminatory polices.

The Art And Science Of Critical Scholarship: Postmodernism And International Style In The Legal Architecture Of Europe, Anna Di Robilant, Ugo Mattei

Faculty Scholarship

This Article is a critique of several contemporary modes of thought in European legal scholarship. It intends to shed light on some interesting phenomena within legal ideology. Removing a legal ideology from its original context and applying it to a new situation can transform its meaning. For example, a progressive movement born in the United States becomes conservative when transplanted into the European institutional context The study of the Americanization of European law has offered many examples of such fascinating ideological twists.

The Best Of Times And The Worst Of Times: Lessons From Recent Reforms Of The French Retirement System, Kathryn L. Moore

Law Faculty Scholarly Articles

Principally because of increasing life expectancy and the fact that the baby boom generation is reaching retirement age and is followed by a much smaller generation, the American social security system is facing a long-term funding deficit. The Board of Trustees of the Federal Old-Age and Survivors and Disability Trust Funds predicts that unless corrective action is taken, social security benefits will exceed dedicated tax revenues by the year 2016, and the social security system will become insolvent, that is, unable to pay benefits in full, by the year 2038.

The United States is not alone in facing these circumstances. …

Supreme Law Or Basic Law? The Decline Of The Concept Of Constitutional Supremacy, Rett R. Ludwikowski

Scholarly Articles

No abstract provided.

From Gender Apartheid To Non-Sexism: The Pursuit Of Women's Rights In South Africa, Penelope Andrews

Articles & Chapters

This article discusses the quest for women's rights in South Africa and how the transition from apartheid to democracy led to a commitment to gender equality as incorporated in South Africa's transitional and final Constitutions. This paper refers to the organizational attempts by women prior to and during the constitutional drafting process to ensure that the new Constitution embodied the aspirations and reflected the struggles for women's rights by women activists in South Africa. This article is divided into six sections. Section Two describes the legacy of apartheid for all women in South Africa. This section shows how the laws …

Irish Legal History: An Overview And Guide To The Sources, Janet Sinder

Faculty Scholarship

No abstract provided.

Reforming China's Partnership Law: Achievements, Problems And Prospects, Hongbing Fan

LLM Theses and Essays

This thesis proposes some measures to reform China's partnership law after providing an overview of China's partnership development in a historical perspective. After a brief introduction in Part I, Part II reviews the historical development of partnerships since the founding of the People's Republic of China. Much emphasis is put on significant changes since 1978. Part III examines the basic structure and content of the present laws and regulations on partnership in China. Part V highlights the problems and limits facing China's partnership law. Measures are proposed in Part IV with detailed reference to the United States partnership law. As …

The Impact Of Modernization And Development On Muslim Women In Egypt: A Legal Perspective, Mazahir Muhammed Ata El-Sid

LLM Theses and Essays

This study examines the effectiveness of the modernization theory in Egypt, a developing Muslim society. As in the case of other developing societies, Egypt's modernization is uneven. Therefore, I will examine modernization as it relates to Muslim women in Egypt in as far as they vary in their exposure to the modernizing influences of advanced technology. Egypt has experienced a variety of social, judicial, economic, demographic, and political modifications. These changes have greatly affected Muslim women in Egypt and their family life. Not all of the issues underlying modernization will be addressed in this research. Type of family structure and …

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 …

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 …

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 …

Book Review, G.B. Doern & S. Wilks Eds., Comparative Competition Policy: National Institutions In A Global Market (1996), David J. Gerber

All Faculty Scholarship

No abstract provided.

Globalization And Legal Knowledge: Implications For Comparative Law, David J. Gerber

All Faculty Scholarship

No abstract provided.

Modernizing European Competition Law: A Developmental Perspective, David J. Gerber

All Faculty Scholarship

No abstract provided.

Sculpting The Agenda Of Comparative Law: Ernst Rabel And The Façade Of Language, David J. Gerber

All Faculty Scholarship

No abstract provided.

El Impacto Del Arbitraje En Los Patrones Huelgarios De Puerto Rico, 1956-1995, César F. Rosado Marzán

All Faculty Scholarship

No abstract provided.

Clearly Canadian? Hill V. Colorado And Free Speech Balancing In The United States And Canada, 28 Hastings Const. L.Q. 187 (2001), Donald L. Beschle

UIC Law Open Access Faculty Scholarship

No abstract provided.

Trouble Down Under: Some Thoughts On The Australian-American Corporate Bankruptcy Divide, 2001 Utah L. Rev. 189 (2001), Paul B. Lewis

UIC Law Open Access Faculty Scholarship

No abstract provided.