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Articles 31 - 60 of 311
Full-Text Articles in Law
Cameroon Pastoralists Fight For Their Way Of Life, Kaitlin Y. Cordes
Cameroon Pastoralists Fight For Their Way Of Life, Kaitlin Y. Cordes
Columbia Center on Sustainable Investment Staff Publications
After years of struggles against governments and private parties, the Mbororo-Fulani are gaining international attention. But is this too little too late?
Mobil V. Canada – Ratcheting Down The Scope Of Treaty Reservations, Lise Johnson
Mobil V. Canada – Ratcheting Down The Scope Of Treaty Reservations, Lise Johnson
Columbia Center on Sustainable Investment Staff Publications
As part of States’ efforts to strike a balance in their international investment agreements (IIAs) between the obligations they assume and the rights and policy space they wish to retain, some adjoin annexes to their treaties to protect their ability to take “Non-Conforming Measures” (NCMs). States have generally: used such annexes to make exceptions to non-discrimination obligations, market access restrictions and performance requirements; have included the ability to grandfather in NCMs existing at the time an IIA enters into force; and have provided for the ability to maintain, amend, and enact new NCMs in specifically identified sectors, sub-sectors, activities, or …
Why The Extractive Industry Should Support Mandatory Transparency: A Shared Value Approach, Julien Topal, Perrine Toledano
Why The Extractive Industry Should Support Mandatory Transparency: A Shared Value Approach, Julien Topal, Perrine Toledano
Columbia Center on Sustainable Investment Staff Publications
The Transparency Amendment, included in the Dodd‐Frank Wall Street Reform and Consumer Protection Act, can be an important tool in curtailing the resource curse that so heavily burdens resource‐rich developing countries by shedding light on opaque payments between the extractive sector and host countries. From the get‐go, however, extractive industry companies have fiercely opposed the new mandatory disclosure requirements as set out in this regulation. The corporate opposition is for the largest part motivated by the fear of a competitive disadvantage that derives from the fact that the amendment is housed with the Securities and Exchange Commission (SEC) and thus …
Memo To The Obama Administration On The Burma Responsible Investment Reporting Requirements, Kaitlin Y. Cordes, Lisa E. Sachs
Memo To The Obama Administration On The Burma Responsible Investment Reporting Requirements, Kaitlin Y. Cordes, Lisa E. Sachs
Columbia Center on Sustainable Investment Staff Publications
In September 2013, CCSI sent a memo to President Obama and his Administration in response to the first public reports submitted by U.S. companies in compliance with the Burma Responsible Investment Reporting Requirements. The memo applauded the U.S. Government’s efforts to encourage responsible investment in Burma, noting that robust due diligence is essential to ensuring that international investments contribute to sustainable development. Yet the memo also urged the Obama Administration to take steps to strengthen future reporting. In particular, CCSI urged the Administration to issue clarifying guidance that any U.S. investor submitting a report should (1) provide information on due …
Groundwater Challenges In Spain: Lessons From The Western Mancha Aquifer, Pedro Martinez-Santos
Groundwater Challenges In Spain: Lessons From The Western Mancha Aquifer, Pedro Martinez-Santos
Publications
No abstract provided.
Resisting The Grand Coalition In Favor Of The Status Quo By Giving Full Scope To The Libertas Ecclesiae, Patrick Mckinley Brennan
Resisting The Grand Coalition In Favor Of The Status Quo By Giving Full Scope To The Libertas Ecclesiae, Patrick Mckinley Brennan
Working Paper Series
This paper argues that questions about "religious freedom" must be subordinated to the fundamental principle of the liberty of the Church, libertas Ecclesiae. The First Amendment's agnosticism with respect to the liberty of the Church is not ultimately normative. Catholics and others who merely seek religious "accommodation," as with the HHS mandate, for example, are agents of a status quo that illegitimately has comfortable self-preservation as its highest value. It is Catholic doctrine that "creation was for the sake of the Church," not for the sake of, say, religious freedom. The paper argues that the contingent constitution of …
Assessing The Control-Theory, Jens David Ohlin, Elies Van Sliedregt, Thomas Weigend
Assessing The Control-Theory, Jens David Ohlin, Elies Van Sliedregt, Thomas Weigend
Cornell Law Faculty Publications
As the first cases before the ICC proceed to the Appeals Chamber, the judges ought to critically evaluate the merits and demerits of the control-theory of perpetratorship and its related doctrines. The request for a possible re-characterization of the form of responsibility in the case of Katanga and the recent acquittal of Ngudjolo can be taken as indications that the control-theory, is problematic as a theory of liability. The authors, in a spirit of constructive criticism, invite the ICC Appeals Chamber to take this unique opportunity to reconsider or improve the control-theory as developed by the Pre-Trial Chambers in the …
Patterns Of Anti-Muslim Violence In Burma: A Call For Accountability And Prevention, Andrea Gittleman, Marissa Brodney, Holly G. Atkinson
Patterns Of Anti-Muslim Violence In Burma: A Call For Accountability And Prevention, Andrea Gittleman, Marissa Brodney, Holly G. Atkinson
Publications and Research
In this report, the authors documents how persecution of and violence against the Rohingya in Burma has spread to other Muslim communities throughout the country. Physicians for Human Rights conducted eight separate investigations in Burma and the surrounding region between 2004 and 2013. PHR’s most recent field research in early 2013 indicates a need for renewed attention to violence against minorities and impunity for such crimes. The findings presented in this report are based on investigations conducted in Burma over two separate visits for a combined 21-day period between March and May 2013.
Tackling Vat Fraud: Thirteen Ways Forward, Richard Thompson Ainsworth
Tackling Vat Fraud: Thirteen Ways Forward, Richard Thompson Ainsworth
Faculty Scholarship
In a May 31, 2006 Communication to the Council, the European Parliament, and the European Economic and Social Committee, the European Commission indicated a need to develop a coordinated strategy to improve the fight against fiscal fraud [COM (2006) 254 final]. Although the Communication considers fiscal fraud broadly (VAT, excise duties and direct taxes) the most pressing need seems to be for a VAT strategy that will effectively deal with carousel fraud.
This paper considers thirteen proposals that deal with missing trader intra-community fraud (MTIC):
(1) Common VAT (origin system) (2) Vanistendael’s foreign tax offices proposal (3) CVAT (Compensating VAT) …
American Vat – The Carousel Fraud Threat: Will The Eu Show The Us The 'Way Forward', Richard Thompson Ainsworth
American Vat – The Carousel Fraud Threat: Will The Eu Show The Us The 'Way Forward', Richard Thompson Ainsworth
Faculty Scholarship
On Thursday, March 29, 2007 the European Commission, Directorate-General for Taxation and Customs Union, will host a one-day Conference on Fiscal Fraud – Tackling VAT Fraud: Possible Ways Forward. The conference is based on the Communication of May 31, 2006 explaining the need to develop a coordinated strategy to improve the fight against fiscal fraud. This paper indicates that the EU examination of carousel fraud points the way forward for advocates of a US VAT as well.
About 40% of EU VAT fraud appears to be 'missing trader intra-community' (MTIC) or carousel fraud. The best estimates of EU losses to …
On Solid Ground: Toward Effective Resource-Based Development, Lisa E. Sachs
On Solid Ground: Toward Effective Resource-Based Development, Lisa E. Sachs
Columbia Center on Sustainable Investment Staff Publications
The small island-state of Timor-Leste exemplifies the challenge of resource-based development for a poor country well-endowed with a valuable natural resource. Timor-Leste, which gained its independence in 2002, has accumulated $13 billion in its petroleum fund in less than a decade. Some of the largest multinational oil companies are operating in the country, and the revenues continue to flow. And yet, while Timor-Leste has seen very notable improvements in its development indicators in the past few years, it continues to face a massive challenge of converting financial wealth into economic development. There are also heated debates about how to spend …
New Uncitral Arbitration Rules On Transparency: Application, Content And Next Steps, Lise Johnson
New Uncitral Arbitration Rules On Transparency: Application, Content And Next Steps, Lise Johnson
Columbia Center on Sustainable Investment Staff Publications
This paper discusses the UNCITRAL Rules on Transparency in Treaty-Based Investor-State Arbitration, which were adopted in August of 2013 and went into effect on April 1, 2014. It draws on negotiating history to elaborate on the content of and purpose of each of the Rules’ provisions, and identifies options for and barriers to applying these Rules in future arbitrations.
Global Insider: Despite Challenges, Bangladesh War Crimes Trials Bring Justice, An Interview With Zakia Afrin, Global Insider
Global Insider: Despite Challenges, Bangladesh War Crimes Trials Bring Justice, An Interview With Zakia Afrin, Global Insider
Interviews
Last month, a war crimes tribunal in Bangladesh handed down a guilty verdict against Islamist party leader Ghulam Azam, its fifth conviction of a prominent political figure for involvement in atrocities committed during the country’s 1971 war for independence. In an email interview, Zakia Afrin, an adjunct professor in international law at Golden Gate University who focuses on intra-state conflict and peacebuilding, discussed the state of Bangladesh’s war crimes trials and the lessons they yield for other contexts.
Hollow Spaces, Charles H. Brower Ii
Hollow Spaces, Charles H. Brower Ii
Law Faculty Research Publications
No abstract provided.
Final Word On The Bahlul Brief, Peter Margulies
Final Word On The Bahlul Brief, Peter Margulies
Law Faculty Scholarship
No abstract provided.
Sur-Reply To Heller On Al Bahlul, Peter Margulies
Sur-Reply To Heller On Al Bahlul, Peter Margulies
Law Faculty Scholarship
No abstract provided.
A Response To Steve Vladeck And Kevin Jon Heller, Peter Margulies
A Response To Steve Vladeck And Kevin Jon Heller, Peter Margulies
Law Faculty Scholarship
No abstract provided.
Contextualizing Legitimacy, Kish Vinayagamoorthy
Contextualizing Legitimacy, Kish Vinayagamoorthy
Scholarly Articles
The article discusses the effects of jurisprudential values on the responsibility to prevent and the relationship between the State sovereignty and the responsibility of the State to prevent its citizens from crime. It evaluates how international law can facilitate the implementation of the responsibility to prevent. It emphasizes that international lawyers and academics should consider the qualities that define law and distinguish legal norms and social norm from principles of society.
Book Review: Reimagining Child Soldiers In International Law And Policy By Mark A. Drumbl., Diane Marie Amann
Book Review: Reimagining Child Soldiers In International Law And Policy By Mark A. Drumbl., Diane Marie Amann
Scholarly Works
Book review of Reimagining Child Soldiers in International Law and Policy by Mark A. Drumbl(New York: Oxford Univ. Press, 2012).
Mind The Gap: Explaining Problems With International Law Where Cybersecurity And Critical Infrastructure Protection Meet, David P. Fidler
Mind The Gap: Explaining Problems With International Law Where Cybersecurity And Critical Infrastructure Protection Meet, David P. Fidler
Articles by Maurer Faculty
No abstract provided.
Treaty Interpretation And Constitutional Transformation: Informal Change In International Organizations, Julian Arato
Treaty Interpretation And Constitutional Transformation: Informal Change In International Organizations, Julian Arato
Faculty Scholarship
No abstract provided.
The Hague Convention And Domestic Violence: Proposals For Balancing The Policies Of Discouraging Child Abduction And Protecting Children From Domestic Violence, Shani M. King
UF Law Faculty Publications
The Hague Convention on the Civil Aspects of International Child Abduction (the Convention) was enacted in response to a pattern of parental abduction across international borders to thwart or preempt custody arrangements in one country and seek a more advantageous setting for litigating custody issues in another. Consequently, the Convention was designed to discourage the abduction of children across international borders and to encourage respect for custody and access arrangements in countries from which children were abducted. To implement the Convention, the United States enacted the International Child Abduction Remedies Act (ICARA) on April 29, 1988. Much has been written …
Amending The Foreign Corrupt Practices Act: Should The Bribery Act 2010 Be A Guideline?, Michael Peterson
Amending The Foreign Corrupt Practices Act: Should The Bribery Act 2010 Be A Guideline?, Michael Peterson
Law Student Publications
This paper is divided into four sections. The first section discusses the individual legal aspects of the FCPA and the Bribery Act of 2010; the second section discusses the differing features of the two acts; the third section discusses the criticisms of each of the acts; and the fourth section lays out a proposal of effective amendments which the author feels should be made to the FCPA.
"Ice" Capades: Restitution Orders And The Fcpa, Shane Frick
"Ice" Capades: Restitution Orders And The Fcpa, Shane Frick
Law Student Publications
This comment discusses federal restitution orders and why they are not a viable source of compensation for FCPA victims. Section I provides background information on the FCPA and outlines how it is enforced. Section II discusses victims' rights under a series of pieces of federal legislation. Section III looks at the primary precedent in the arena and explains why it shows that the restitution statutes do not provide sufficient FCPA victim restitution. Section IV discusses the pending Wal-Mart case and the issues facing Wal-Mart victims. Section V outlines other avenues of recovery for FCPA victims and proposes new measures for …
Vogtländische Straβen-,Tief- Und Rohrleitungsbau Gmbh Rodewisch (Vstr) V. Finanzamt Plauen – Vat Triangulation V. Drop Shipments, Richard Thompson Ainsworth
Vogtländische Straβen-,Tief- Und Rohrleitungsbau Gmbh Rodewisch (Vstr) V. Finanzamt Plauen – Vat Triangulation V. Drop Shipments, Richard Thompson Ainsworth
Faculty Scholarship
In ECJ Case 587/10 (Vogtländische Straβen-,Tief- und Rohrleitungsbau GmbH Rodewisch (VSTR) v. Finanzamt Plauen) an American firm, Atlantic International Trading Company (AIT) is a middleman in an otherwise all-European VAT triangulation. AIT appears to have approached its compliance obligations as if it was a middleman in an American drop shipment.
However, drop shipments are treated very differently from VAT triangulations.
Commercially these transactions are very similar. They are composed of two back-to-back sales, A/B followed by B/C, with a single delivery from A directly to C. This article compares the tax treatment of drop shipments under the RST with triangulation …
Erie's International Effect: A Reply, Donald Earl Childress Iii
Erie's International Effect: A Reply, Donald Earl Childress Iii
NULR Online
No abstract provided.
Community Development Funds And Agreements In Guinea Under The New Mining Code, Columbia Center On Sustainable Investment
Community Development Funds And Agreements In Guinea Under The New Mining Code, Columbia Center On Sustainable Investment
Columbia Center on Sustainable Investment Staff Publications
Guinea’s 2011 Mining Code introduced a large number of reforms directed to increasing transparency and the contribution of the mining sector to development, including requirements for the establishment of a local development fund and for community development agreements between mining companies and local communities. As part of the legal and fiscal analysis of the gold mining investments in Guinea, CCSI examined how these provisions could be implemented effectively. CCSI produced a report that makes recommendations as to how the Government, mining companies, civil society and communities can work together to maximize the benefits of local development funding in the Guinean …
The Law Of Armed Conflict, The Use Of Military Force, And The 2001 Authorization For Use Of Military Force : Hearing Before The S. Committee On Armed Services, 113th Cong., May 16, 2013 (Statement By Professor Rosa Brooks, Geo. U. L. Center), Rosa Brooks
Testimony Before Congress
Mr. Chairman, almost twelve years have gone by since the passage of the AUMF on September 14, 2001. The war in Afghanistan–-the longest war in U.S. history--has begun to wind down. But at the same time, a far more shadowy war has quietly accelerated.
Stopping Mtic -- With A 3rd Invoicing Directive, Richard Thompson Ainsworth
Stopping Mtic -- With A 3rd Invoicing Directive, Richard Thompson Ainsworth
Faculty Scholarship
A Third Invoicing Directive for the EU VAT seems to be a foregone conclusion. Corrections are needed in the Second Invoicing Directive. The hallmark of the next Directive will be its application of digital invoice technology. The Commission’s proposals will include adoption of tax-technology advances in invoice-control that are currently in use outside the EU. The next Invoicing Directive will require comprehensive e-invoicing, invoices that are digitally signed, and invoices that are fed into a system of relational databases that match transaction data across the Single Market. There will be real-time EU sales/purchases lists, and remote/real-time audit functionality.
This will …
Humanitarian Financial Intervention, Evan J. Criddle
Humanitarian Financial Intervention, Evan J. Criddle
Faculty Publications
Over the past several decades, states have used international asset freezes with increasing frequency as a mechanism for promoting human rights abroad. Yet the international law governing this mechanism, which I refer to as ‘humanitarian financial intervention’, remains fragmented. This article offers the first systematic legal analysis of humanitarian financial intervention. It identifies six humanitarian purposes that states may pursue through asset freezes: preserving foreign assets from misappropriation, incapacitating foreign states or foreign nationals, coercing foreign states or foreign nationals to forsake abusive practices, compensating victims, ameliorating humanitarian crises through humanitarian aid or postconflict reconstruction, and punishing human rights violators. …