Law Commons^™

An Evaluation Of The Us High Production Volume (Hpv) Chemical-Testing Programme: A Study In (Ir)Relevance, Redundancy And Retro Thinking, Andrew Nicholson, Jessica Sandler, Troy Seidle

Troy Seidle, PhD

Under the US Environmental Protection Agency (EPA) High Production Volume (HPV) Challenge Programme, chemical companies have volunteered to conduct screening-level toxicity tests on approximately 2800 widely-used industrial chemicals. Participating companies are committed to providing available toxicity information to the EPA and presenting testing proposals for review by the EPA and posting on the EPA Web site as public information. People for the Ethical Treatment of Animals (PETA) and a coalition of animal protection organisations have reviewed all the test plans submitted by the participating chemical companies for compliance with the original HPV framework, as well as with animal welfare guidelines …

A Modular One-Generation Reproduction Study As A Flexible Testing System For Regulatory Safety Assessment, Richard Vogel, Troy Seidle, Horst Spielmann

Troy Seidle, PhD

The European Union’s Registration, Evaluation and Authorisation of Chemicals (REACH) legislation mandates testing and evaluation of approximately 30,000 existing substances within a short period of time, beginning with the most widely used “high production volume” (HPV) chemicals. REACH testing requirements for the roughly 3000 HPV chemicals specify three separate tests for reproductive toxicity: two developmental toxicity studies on different animal species (OECD Test Guideline 414) and a two-generation reproduction toxicity study (OECD TG 416). These studies are highly costly in both economic and animal welfare terms. OECD TG 416 is a fertility study intended to evaluate reproductive performance of animals …

Omnibus Trade And Competitiveness Act Of 1988: Putting The Brakes On Foreign Investment, Christopher J. Foreman

Georgia Journal of International & Comparative Law

No abstract provided.

Monopolists Without Borders: The Institutional Challenge Of International Antitrust In A Global Gilded Age, D. Daniel Sokol

D. Daniel Sokol

Antitrust has entered a gilded age of increased international domestic legislatures, courts, and agencies, and the market as an institution. Existing institutions each have limitations in their ability to address any of the issues in international antitrust exclusively. This Article argues that the ICN is the institution best suited to address these issues. This approach may assist to identify other regulatory areas in which an ICN modeled "soft law" transnational institutional choice may prove to be the most effective way to address international issues.

European Economic Communities - Environmental Policy - Legal Basis And International Implications Of Council Regulation On The Supervision And Control Of Shipments Of Hazardous Waste, Kurt M. Rozelsky

Georgia Journal of International & Comparative Law

No abstract provided.

The Basel Convention And The Need For United States Implementation, Rebecca A. Kirby

Georgia Journal of International & Comparative Law

No abstract provided.

The Oecd’S Flawed And Dated Approach To Computer Servers Creating Permanent Establishments, Monica Gianni

UF Law Faculty Publications

As the digital economy changes the way that we do business, tax laws have been challenged to adapt appropriately to this nontraditional business method. International tax rules were developed in a different technological era. To accommodate electronic commerce, existing tax rules either have to be applied to electronic-commerce transactions, or new rules have to be developed. The Organisation for Economic Co-operation and Development (OECD) has taken the lead in studying and recommending appropriate international taxation rules for electronic commerce.

This Article focuses on the original central tax issue that the OECD considered—jurisdiction to tax income from electronic commerce based on …

Greasing The Wheels: British Deficiencies In Relation To American Clarity In International Anti-Corruption Law, Todd Swanson

Georgia Journal of International & Comparative Law

No abstract provided.

Conflating Politics And Development? Examining Investment Treaty Arbitration Outcomes, Susan Franck

Articles in Law Reviews & Other Academic Journals

International dispute settlement is an area of ongoing evaluation and tension within the international political economy. As states continue their negotiations for the Trans-Pacific Partnership (TPP) and the Transatlantic Trade and Investment Partnership (TTIP), the efficacy of international arbitration as a method of dispute settlement remains controversial. Whereas some sing its praises as a method of protecting private property interests against improper government interference, others decry investment treaty arbitration (ITA) as biased against states. The literature has thus far not disentangled how politics and development contribute to investment dispute outcomes. In an effort to control for the effect of internal …

Transfer Pricing: Un Practical Manual – China, Richard Thompson Ainsworth, Andrew Shact

Faculty Scholarship

Any contemporary Chinese transfer pricing assessment needs to consider the United Nation (UN) Practical Manual on Transfer Pricing for Developing Countries released in May 2013. In particular, Chapter 10 discusses Country Practices and presents China’s most up to date transfer pricing policy statement.

China is not an Organization for Economic Cooperation and Development (OECD) member nor has it formally adopted the OECD’s Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. Chapter 10 makes it very clear that China is charting a different transfer pricing course in at least nine important areas. China believes that: 1. significant comparability adjustments are …

A New Affirmative Defense To The Fcpa For Countries Exiting Major Internal Strife, Chris Rohde

Richmond Journal of Global Law & Business

No abstract provided.

The Penumbra Of The United States’
 Foreign Corrupt Practices Act: Brazil’S Clean Companies Act And 
Implications For The Pharmaceutical
 Industry, Beverley Earle, Anita Cava

Richmond Journal of Global Law & Business

No abstract provided.

Assessing Effectiveness Of International Private Regulations In The Csr Arena, Martijn W. Scheltema

Richmond Journal of Global Law & Business

No abstract provided.

Universal Anti-Bribery Legislation 
Can Save International Business: A Comparison Of The Fcpa And The Ukba In An Attempt To Create 
Universal Legislation To Combat
 Bribery Around The Globe, Lindsey Hills

Richmond Journal of Global Law & Business

No abstract provided.

Managing Conflicts Of Interest In China's Public Sector: Fighting Corruption At The Early Stage, Hao (Victor) Wu, Xiaoqi (Claudia) Sun

Richmond Journal of Global Law & Business

No abstract provided.

The Oecd's Flawed And Dated Approach To Computer Servers Creating Permanent Establishments, Monica Gianni

Vanderbilt Journal of Entertainment & Technology Law

As the digital economy changes the way that we do business, tax laws have been challenged to adapt appropriately to this nontraditional business method. International tax rules were developed in a different technological era. To accommodate electronic commerce, existing tax rules either have to be applied to electronic-commerce transactions, or new rules have to be developed. The Organisation for Economic Co-operation and Development (OECD) has taken the lead in studying and recommending appropriate international taxation rules for electronic commerce. This Article focuses on the original central tax issue that the OECD considered--jurisdiction to tax income from electronic commerce based on …

I Got 99 Problems And They’Re All Fatca, Nirav (Jonathan) Dhanawade

Northwestern Journal of International Law & Business

Offshore personal income tax evasion accounts for approximately $50 billion in annual lost revenue for the United States. These large sums of money are squirrelled away in tax havens—jurisdictions, such as Aruba, the Cayman Islands, and Dubai, whose laws allow some U.S. citizens to evade paying their U.S. income taxes. Before the Foreign Account Tax Compliance Act (FATCA) was enacted, U.S. citizens could avoid taxes on passive income by not reporting this income to the Internal Revenue Service (IRS). To detect tax evasion, the IRS pursued U.S. citizens with undeclared assets in foreign banks. But the IRS’s quest was largely …

What The Beps, Yariv Brauner

UF Law Faculty Publications

Unprecedented attention to aggressive international tax planning has shaken the earth under the most powerful players in the world of international tax policy design. The media exposure of what Bloomberg's calls “The Great Corporate Tax Dodge,” combined with the ever-growing discontent of civil society with the magnitude of contribution of the largest multinational enterprises to the society within which they operate, has recently forced the politicians to take action. Leaders of the strongest world economies demanded a revision of the rules of the international tax regime that would generate more revenues for their challenged coffers and would restore public trust …