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Articles 1 - 10 of 10
Full-Text Articles in Law
Foreign Direct Investments Into Fintech And Blockchain Technology Startups In Latin America, Y. Tatiana Clavijo, Hernán Pantaleón
Foreign Direct Investments Into Fintech And Blockchain Technology Startups In Latin America, Y. Tatiana Clavijo, Hernán Pantaleón
University of Miami Inter-American Law Review
Technology is changing our everyday lives at a faster rate every minute from artificial intelligence and medical advances in robotics to the upcoming self-driving cars. Every sector of our lives is being impacted, disrupted, and constantly altered by innovations, including our finances. In the developed markets, fintech, or financial technology, is the new and exciting area of product innovation for financial services. The innovations rely on the internet, blockchain technology, and the new and highly controversial digital currencies. Consequently, new digital platforms and mobile applications create new possibilities while being accessible to more people at a lower cost across borders. …
Variations On A Theme: Corporate Law In Latin America, Continental Europe, And The United States, Ángel R. Oquendo
Variations On A Theme: Corporate Law In Latin America, Continental Europe, And The United States, Ángel R. Oquendo
University of Miami Inter-American Law Review
The regulation of incorporated companies in Latin America and Continental Europe appears to distance itself from that in the United States. It differs in how it structures itself and handles incorporation, incorporators, piercing, governance, discipline, and shareholders. In their regulatory exertions, both regimes rely, certainly, on legislation and adjudication yet do so differently, qualitatively in addition to quantitatively.
Apparently, civil and common law continue to specialize respectively though not exclusively in statutes and binding precedents. Still, they ever more frequently intrude into each other’s apparent specialty, while leaving their own imprint on it. The tendency to converge coexists with that …
Investment In Latin America Will Limit Migration North, Ryan J. O'Riordan, Stanley P. Kowalski
Investment In Latin America Will Limit Migration North, Ryan J. O'Riordan, Stanley P. Kowalski
Law Faculty Scholarship
The refugee crisis at the US Southern Border is due to multiple compounding factors: Latin America’s over-reliance on commodities, failure to economically diversify to innovation, and a lack of coherent US strategic engagement with the region. The situation is hemispheric; imploding states and a serious humanitarian calamity loom ever larger on the southern horizon. Since this represents a long-term problem requiring strategic and sustainable development initiatives, a new Alliance for Progress for the 21st Century is proposed which will build partnerships to advance innovation-driven development across the region.
If Not Now, When? U.S. Tax Treaties With Latin America After Tcja, Reuven S. Avi-Yonah
If Not Now, When? U.S. Tax Treaties With Latin America After Tcja, Reuven S. Avi-Yonah
Articles
Since the 1990s, the US tax treaty network has expanded to include most large developing countries. However, there remains a glaring exception: The US only has two tax treaties in Latin America (Mexico and Venezuela), and one pending tax treaty (Chile). The traditional explanation for why the US has no treaty with, for example, Argentina or Brazil is the US refusal since 1957 to grant tax sparing credits to developing countries. Before the Tax Cuts and Jobs Act of 2017 (TCJA), this explanation was wrong, because the combination of deferral and cross-crediting meant that tax holidays in a source country …
Developing Space: Political And Socio-Economic Rationales Of Emerging Space Programs, Sandra Cabrera-Alvarado, Sara Langston, Tanay Sharma
Developing Space: Political And Socio-Economic Rationales Of Emerging Space Programs, Sandra Cabrera-Alvarado, Sara Langston, Tanay Sharma
Sara Langston
A presentation on developing space programs in Latin America and the need to work together cooperatively to maximize budgets to support scientific and technological research.
If Not Now, When? Us Tax Treaties With Latin America After Tcja, Reuven S. Avi-Yonah
If Not Now, When? Us Tax Treaties With Latin America After Tcja, Reuven S. Avi-Yonah
Law & Economics Working Papers
Since the 1990s, the US tax treaty network has expanded to include most large developing countries. However, there remains a glaring exception: The US only has two tax treaties in Latin America (Mexico and Venezuela), and one pending tax treaty (Chile). The traditional explanation for why the US has no treaty with, for example, Argentina or Brazil is the US refusal since 1957 to grant tax sparing credits to developing countries. Before the Tax Cuts and Jobs Act of 2017 (TCJA), this explanation was wrong, because the combination of deferral and cross-crediting meant that tax holidays in a source country …
Banking On Blockchains: A Transformative Technology Reshaping Latin American And Caribbean Economies, Robert W. Rust Ii
Banking On Blockchains: A Transformative Technology Reshaping Latin American And Caribbean Economies, Robert W. Rust Ii
University of Miami Inter-American Law Review
No abstract provided.
Simple Legal Writing Can Improve Business Outcomes In Latin America, Leon C. Skornicki
Simple Legal Writing Can Improve Business Outcomes In Latin America, Leon C. Skornicki
University of Miami Inter-American Law Review
No abstract provided.
Corporate Criminal Liability: Toward A Compliance-Orientated Approach, Gustavo A. Jimenez
Corporate Criminal Liability: Toward A Compliance-Orientated Approach, Gustavo A. Jimenez
Indiana Journal of Global Legal Studies
Under U.S. federal law, a corporation can be held criminally liable for the crimes of its employees and agents. The Department of Justice's U.S. Attorneys' Manual lays out a list of factors prosecutors can evaluate when deciding whether or not to prosecute a corporate entity. The Department of Justice (DOJ) prosecutors have various tools at their disposal, including deferred prosecution agreements (DPAs) and non-prosecution agreements (NPAs) as alternatives to going to trial. Prosecutors have used DPAs and NPAs in recent cases, allowing the government to ensure that corporate entities comply with investigations, enact compliance programs, and continue to follow laws …
"You Have The Data"...The Writ Of Habeas Data And Other Data Protection Rights: Is The United States Falling Behind?, Sarah L. Lode
"You Have The Data"...The Writ Of Habeas Data And Other Data Protection Rights: Is The United States Falling Behind?, Sarah L. Lode
Indiana Law Journal
In Part I of this Note, I will discuss the writ of habeas data that has been developed primarily, but not exclusively, in Latin American countries. I will discuss the intricacies of the writ, how it evolved, and how it is applied today. Using Argentina as an example, I will discuss how the writ would be used by an Argentine citizen to protect her personal data. Part II summarizes the previously employed data protection scheme in the European Union, the Data Protection Directive (“the Directive”), and will also discuss the new EU data protection regulation, the General Data Protection Regulation …