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Articles 1 - 2 of 2
Full-Text Articles in International Law
Regulating Offshore Finance, William J. Moon
Regulating Offshore Finance, William J. Moon
Faculty Scholarship
From the Panama Papers to the Paradise Papers, massive document leaks in recent years have exposed trillions of dollars hidden in small offshore jurisdictions. Attracting foreign capital with low tax rates and environments of secrecy, a growing number of offshore jurisdictions have emerged as major financial havens hosting thousands of hedge funds, trusts, banks, and insurance companies.
While the prevailing account has examined offshore financial havens as “tax havens” that facilitate the evasion or avoidance of domestic tax, this Article uncovers how offshore jurisdictions enable corporations to evade domestic regulatory law. Specifically, recent U.S. Supreme Court cases restricting the geographic …
The Sources Of Immunity Law – Between International And Domestic Law, Lori Fisler Damrosch
The Sources Of Immunity Law – Between International And Domestic Law, Lori Fisler Damrosch
Faculty Scholarship
The immunities regimes covered by this volume presuppose the existence of juridically equal States whose interactions are governed by international law. States engage in international relations with each other through a variety of agents, who could be individuals or legal persons; and States likewise establish international organizations for carrying out shared purposes. Each State has a domestic legal system through which State actors generate various sorts of executive, judicial and legislative practice, all of which can in principle be evidence of the international law of immunities.
The several regimes relevant to the immunities of the State itself, and of international …