Comparative and Foreign Law Commons^™

A Tale Of Two Subject-To-Tax Rules, Sol Picciotto, Jeffery M. Kadet, Bob Michel

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In this article, we analyze and compare two proposals for a new subject-to-tax rule (STTR) provision to be included in tax treaties, one from the U.N. Tax Committee and the other from the G20/OECD inclusive framework on base erosion and profit shifting. The U.N. proposal is broad, and would clarify that restrictions in tax treaties on taxation of income at the source where it is derived are conditional on that income being taxed at an agreed-upon minimum rate in the country where it is received. The inclusive framework version is much more limited, being confined to payments between connected entities …

Vietnam's "Entire People Ownership" Of Land: Theory And Practice, Phan Trung Hien, Hugh D. Spitzer

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The Constitution of Vietnam declares that “[t]he Socialist Republic of Vietnam State is a socialist rule of law State of the People, by the People, and for the People.” It also states that land is “under ownership by the entire people represented and uniformly managed by the State.” This means the entire people of Vietnam are collective landowners and the Vietnam State is their “representative.” Given that, how might the public execute its real ownership—rather than treating “people’s ownership” as just a slogan? This article analyzes the gaps in theory and practice in Vietnam, a country with a robust market …

Tech Supremacy: The New Arms Race Between China And The United States, Xuan-Thao Nguyen

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In the brewing tech war between the United States and China, the quest for tech supremacy is in full force. Through enacting a series of laws and policies, China aims to reach its goal of tech supremacy. If China succeeds, U.S. corporations will face a daunting task in competing against Chinese products and services in core industries and in sectors where artificial intelligence and technological breakthroughs reign. This Article is the first to identify and analyze China’s 2022 Law on Science and Technology Progress, Personal Information Protection Law, Made in China 2025, National Intellectual Property Strategies, and digital currency e-CNY; …

The Right To Access Information On Land Recovery, Compensation, Assistance, And Resettlement: Case Study, City Of Can Tho, Vietnam, Hien Trung Phan, Hugh D. Spitzer

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Land recovery in Vietnam is the process of compulsory transfer of land use rights from the hands of land users to the hands of the State by way of local government agencies. Land recovery frequently raises issues of compensation, assistance, and resettlement. It is vital for affected land users and the general public to have access to reports on land recovery, compensation, and resettlement. The article describes a limited survey of Vietnamese people whose land was subject to government recovery and evaluates their access to and understanding of information at each stage of the land recovery process. The study revealed …

Privacy And National Politics: Fingerprint And Dna Litigation In Japan And The United States Compared, Dongsheng Zang

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Drawing cases from two related areas of law-fingerprint and DNA (deoxyribonucleic acid) data-this Article proposes a modified framework, built on the Balkin-Levinson emphasis on national politics: First, national politics understood as partisan rivalry cannot account for what I call doctrinal lock-in in this Article, where I will demonstrate that in different stages of American politics-the Lochner era, the New Deal era, and Civil Rights era-courts across the nation ruled predominantly in favor of public data collectors-state and federal law enforcement in fingerprint cases. From the 1990s, when DNA data became hot targets of law enforcement, the United States Supreme Court …

Manufacturing Innovation, Xuan-Thao Nguyen

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Using intellectual property assets as the proxy for innovation measures, this paper provides a comprehensive analysis of the legal and policy strategies that form the foundation for China's new role as the global manufacturer of innovation. Manufacturing innovation is evident through China's multi-prong approach regarding intellectual property production and maximization. Significantly, among many other policies that target innovation, China encourages the production of innovation by accepting patents and trademarks as collateral assets for financing. Entrepreneurs can quickly obtain loans against their portfolios of patents and trademarks. China also requires enterprises seeking to undergo an initial public offering (IPO) on the …

Trademarks And Censorship In The Time Of Covid-19, Xuan-Thao Nguyen

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During the devastating year of 2020, China quickly conquered the novel coronavirus and roared back economically while the United States faced staggering deaths and economic losses. But underneath the divergent experience of the two countries is an untold story of trademark and censorship in the time of COVID-19. This Article observes that while the United States Supreme Court has lifted the ban on trademark registrations for unconstitutional viewpoint discrimination, opening the door for offensive COVID-19 trademark applications, China has transformed trademark law into the law for censorship as Chinese authorities press forward to achieve twin victories over the coronavirus and …

Revolt Against The U.S. Hegemony: Judicial Divergence In Cyberspace, Dongsheng Zang

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This Article contributes to our understanding of the current state of cyber law. The global perspective demonstrates an almost uniform response to the U.S. law in cyberspace from all of America's major trading partners. In the past, comparative studies tended to focus on a single jurisdiction-typically, the European Union-and compared it with the United States. This approach, informative as it was, significantly understated the gravity of the differences between that jurisdiction and the United States. Fundamentally, it was based on an American-centric outlook with primary interests in building convergence models. In cyberspace, however, this is simply not helpful. In recent …

"Benevolent Paternalism" Revisited, Daniel H. Foote

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Nearly thirty years ago, in an article entitled “The Benevolent Paternalism of Japanese Criminal Justice” (Benevolent Paternalism), I sought to set out a model for the Japanese criminal justice system, the “benevolent paternalism” model. As the label reflects, I viewed the Japanese criminal justice system as consisting of two sides, a “paternalistic” side and a “benevolent” side. This essay begins with a short summary of the model; it then turns to an examination of major developments in the intervening three decades and considers whether the model remains relevant today.

Justice System Reform And Internationalization, Daniel H. Foote

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As discussant. normally my role would be to offer trenchant and perceptive critiques of each of the three main reports. those by Professors Takamizawa. Matsuo. and SuamL Those reports are broad in scope, both geographical and historical; each report is outstanding: and each provides much food for thought. Yet even if time and space permitted, I myself lack sufficient knowledge regarding China. Southeast Asia and Europe to provide a thorough critique. Instead. in this essay I will shift the focus back to Japan and examine various respects in which the justice system reforms have sought to promote internationalization.

Sovereign Patent Funds, Xuan-Thao Nguyen

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No abstract provided.

Profit-Split Method: Time For Countries To Apply A Standardized Approach, Jeffery M. Kadet, Tommaso Faccio, Sol Picciotto

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Now that the OECD has issued its final guidance on the action 10 profit-split method, individual countries must determine how they might consider and apply the profit-split method.

It’s true that some countries have large and well-staffed transfer pricing audit groups that include economists and other tax professionals knowledgeable in the application of transfer pricing principles and rules. However, those resources are never enough to match the legions of specialists that can be deployed by large multinational groups.

The situation is even worse elsewhere. Most countries not only have significant resource and personnel constraints, but they also simply do not …

Japan’S Adr System For Resolving Nuclear Power-Related Damage Disputes, Daniel H. Foote

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This paper has dual aims. First, it introduces the Nuclear Power-Related Damage Claim Resolution Center, established in 2011 to handle disputes arising out of the March 2011 meltdown at the Fukushima Daiichi nuclear power plant. After first examining the genesis of that Center, this paper describes its structure and roles and discusses its performance, including the challenges it has faced and the accomplishments it has achieved. Second, this paper seeks to place that Center into the broader context of the overall development of alternative dispute resolution (ADR) in Japan and to assess its impact. Two major themes recur throughout this …

Citizen Participation: Appraising The Saiban’In System, Daniel H. Foote

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Of the many reforms affecting the Japanese judiciary that were undertaken in connection with the recommendations of the Justice System Reform Council, one reform above all attracted widespread public attention: the introduction of the so-called saiban'in system. In this system, mixed panels of professional judges and lay jurors judge guilt and assess penalties in serious criminal cases. Following a five-year preparation period, the new system went into effect for the specified categories of crimes for which indictments were issued on or after May 21, 2009, with the first trials under the new system commencing in August 2009. Pursuant to the …

What Can Comparative Legal Studies Learn From Feminist Legal Theories In The Era Of Globalization, Dana Raigrodski

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This article re-examines the field of comparative law and comparative legal studies through the lens of feminist legal theories/studies (FLT). It suggests that lessons learned from the development of FLT and insights from shared epistemology and methodology within FLT can inform the ongoing controversies within comparative legal studies and provide comparative legal scholars and practitioners with the tools to maximize the benefits of comparative legal studies in the era of increasing global interdependence.

Part II begins by briefly reviewing key controversies and critiques within comparative legal studies. It highlights the debate on whether comparative law encompasses a substantive area of …

Transplanting Secured Transactions Law: Trapped In The Civil Code For Emerging Economy Countries, Xuan-Thao Nguyen, Bich T. Nguyen

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It is time for Vietnam to amend its secured transactions law by creating a body of secured transactions law separate from the Civil Code. This new secured transactions law should embody the international community’s unitary approach. Separating secured transactions law from the Civil Code would allow Vietnam to revise its secured transactions law to respond and adapt to market reality, without waiting for the entire Civil Code to be revised all at once.

Constitutional Provisions Making Sharia “A” Or “The” Chief Source Of Legislation: Where Did They Come From? What Do They Mean? Do They Matter?, Clark B. Lombardi

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The constitutions of many Arab countries provide that Islamic law ("shari'a") is a "source" of national law. Indeed, some make shari'a norms "a chief source," of state law. Other stronger provisions even declare them to be "the chief source" or "the only source" of legislation. There has been surprisingly little historical scholarship about these clauses, either in Arabic or in Western languages. There has also been almost no systematic comparative scholarship looking at the way that these clauses have been interpreted in different countries. In both Western scholarship and in popular Arab discourse one finds considerable confusion about where these …

Designing Islamic Constitutions: Past Trends And Options For A Democratic Future, Clark B. Lombardi

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In recent years a growing number of countries have adopted constitutional provisions requiring that state law respect Islamic law (sharia). Muslims today are deeply divided, however, about what types of state action are consistent with sharia. Thus, the impact of a "Sharia Guarantee Clause" depends to a large degree on questions of constitutional design -- on who is given the power to interpret and apply the provision and on what procedures that they follow when making their decisions. This article explores the trends that gave rise to SGCs and provides a history of their incorporation into national constitutions. It then …

The Trials And Tribulations Of Japan’S Legal Education Reforms, Daniel H. Foote

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A sense of momentum accompanied the start of Japan's new legal education system in the spring of 2004. Less than three years had passed since the Justice System Reform Council (the Reform Council) issued its final report in June 2001, proposing a major restructuring of Japan's legal training system centered on a new tier of graduate level law schools. And less than a year and a half had elapsed since the details of the law school system were decided and enabling legislation passed. Despite the tight timetable, sixty-eight law schools were ready to commence operations in 2004, having arranged facilities, …

Trademark Apologetic Justice: China And The Three Laws, Xuan-Thao Nguyen

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The article will proceed as follows. Part I discusses the three bodies of law constituting China’s trademark jurisprudence by tracing the development of Trademark Law, Anti-Unfair Competition Law and Civil Law. All of these laws contain relevant provisions pertaining to trademark reputation and remedies, including injunction, damages and public apology to eliminate any bad effects. As China Supreme People’s Court has a significant role in shaping trademark jurisprudence and apologetic justice, Part I also analyzes judicial directives that provide guidance and instructions to the lower courts in addressing trademark reputation remedies.

An analysis of only statutes and judicial directives, however, …

Apologies As Intellectual Property Remedies: Lessons From China, Xuan-Thao Nguyen

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It is a frequent refrain that “the world is shrinking.” In this same vein, the global influence of China is clearly rising. Chinese businesses are becoming more prominent in the global market, and as such, the influence and effect of Chinese law is likewise gaining in import. Chinese intellectual property law is no different.

One notable aspect of Chinese intellectual property law is the availability of apology as a remedy. Despite a culture that places a high value on apology, and considerable legal scholarship and precedent regarding apology as remedy, many in the United States scoff at the notion of …

China’S ‘Attitude’ Toward Human Rights: Reading Hungdah Chiu In The Era Of The Iraq War, Dongsheng Zang

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China observers in the United States generally share two observations on China today: that China has made impressive progress in economic development in the past three decades, and that China has maintained a poor human rights record since the 1989 Tiananmen Massacre. On the economic front, China overtook Japan and became the second largest economy in 2010. In a joint study with China's Development Research Center of the State Council, the World Bank recently predicted that even if the Chinese economy grows a third as slowly in the future, it will outstrip the United States in terms of overall GDP …

The Supreme Court And The Push For Transparency In Lower Court Appointments In Japan, Daniel H. Foote

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The theme of this symposium issue is ―Decision Making on the Japanese Supreme Court.‖ From that title, readers understandably might assume the focus is squarely on decisions in judicial cases. Yet, as Lawrence Repeta observes in his Article for this issue, the Japanese Supreme Court bears responsibility for another major category of decision making: judicial administration.1 One vitally important aspect of judicial administration for which the Supreme Court bears primary responsibility is the selection of lower court judges, together with personnel management of judges (including decisions on promotions and transfers, which are a standard element of Japan’s career judiciary).2 The …

Legal Education For The Future: Global Perspectives, Daniel H. Foote

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This is a report on "FutureEd 2: Making Global Lawyers for the 21st Century," a conference on legal education held at Harvard Law School (HLS) on October 15-16, 2010, In which this author had the opportunity to participate. The conference was the second In a series of three conferences jointly organized by HLS and New York Law School (NYLS). The first conference was held at NYLS in April 2010; the third and final conference was held at NYLS, in April 2011．The goals of the conferences were to stimulate thinking and research about the future of legal education; to promote concrete …

Student-Edited Law Reviews And Their Role In U.S. Legal Education, Daniel H. Foote

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>p>For well over a centur y student-edited law reviews have been a major vehicle for publication of scholarship on law in the United States. At those law reviews, students bear responsibility for nearly all aspects of the publication process, including the vitally important task of selecting what works will be published. Criticisms have been raised over various aspects of this system, but they have not stemmed the rise of student-edited law reviews. Today, such law reviews are firmly entrenched as a central feature of the U.S. legal system; and, facilitat­ ed by advances in technology, the number of student-edited …

The History Of Intellectual Property Taxation: Promoting Innovations And Other Intellectual Property Goals, Xuan-Thao Nguyen, Jeffrey A. Maine

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No abstract provided.

Internationalization And Integration Of Doctrine, Skills And Ethics In Legal Education: The Contrasting Situations Of The United States And Japan, Daniel H. Foote

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This article addresses two trends in legal education: internationalization and integration of doctrine, skills and legal ethics. In the United States, international and comparative law, skills training, and legal ethics all have deep historical roots in legal education, and the past few decades have seen further major increases in each of those areas. A particularly noteworthy recent development is the rise in efforts to integrate skills training and attention to ethical issues with doctrinal analysis, rather than just teaching each of those elements separately, Notably, Harvard Law School, which continues to influence educational patterns at other law schools within the …

Can Islamizing A Legal System Ever Help Promote Liberal Democracy: A View From Pakistan, Clark B. Lombardi

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Over the past twenty-five years, academics in Europe and the United States have written a great deal about the relationship between Islam and democracy, and between Islam and human rights. This scholarship often fails to acknowledge or take into account similar debates that occurred earlier during a period of decolonization. This article discusses the work of a Christian judge who served on the Supreme Court of Pakistan. This judge, A.R. Cornelius, was a famous Cambridge-educated legal liberal who courageously tried in the 1950s and 60s to protect human rights as Pakistan came under martial rule. Cornelius came to argue shockingly …

Rise Of Political Populism And The Trouble With The Legal Profession In China, Dongsheng Zang

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This essay looks into recent efforts by the ruling party in China to tighten control of the judiciary, the lawyers and prosecutors under the slogan of "harmonious society" in the last couple of years. This reversed the direction of judicial reform under the leadership of Xiao Yang, during his tenure as President of the Supreme People's Court before 2008. The trouble with the legal profession in China, the essay asserts, is not only that it loses its professional autonomy thus its ability to act as a sociopolitical force that is independent from the ruling political party; but also, by virtue …

Policymaking By The Japanese Judiciary In The Criminal Justice Field, Daniel H. Foote

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When one speaks of policymaking by the judiciary, the image that often comes to tnind is the U.S. judiciary, especially the Supreme Court of the United States. That reaction is understandable. Examples abound of policymaking by courts in the United States; and a seemingly never-ending stream of books and articles discuss, analyze, and, depending on the authors'point of view, praise or decry "policymaking" or "judicial activism" by U.S. courts. The field of criminal justice frequently is offered as a prominent example of judicial policymaking in the United States. Expansion in due process protections and other rights for criminal suspects and …