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Articles 1 - 3 of 3
Full-Text Articles in Other Law
Checks, Balances, And Nuclear Waste, Bruce R. Huber
Checks, Balances, And Nuclear Waste, Bruce R. Huber
Journal Articles
The Nuclear Waste Policy Act of 1982 established a process for siting and constructing repositories for nuclear waste. When Nevada’s Yucca Mountain emerged as a likely repository site, that state’s officials and allies exercised the numerous political and legal checks afforded by the Act and appear, at least for the time being, to have defeated the selection. But Nevada’s victory may well be the nation’s loss. In the absence of a national waste repository, nuclear power plant operators have no choice but to store spent nuclear fuel on site, where it presents a number of risks not contemplated by the …
Tax Treaties And The Taxation Of Services In The Absence Of Physical Presence, Michael Kirsch
Tax Treaties And The Taxation Of Services In The Absence Of Physical Presence, Michael Kirsch
Journal Articles
It is old news that modern technological developments have strained long‐standing international tax policies and principles. Tax treaties have attempted to keep pace by fitting these new developments within the existing framework. This brief article addresses one aspect of technological developments that can directly affect individual taxpayers—the increasing ability to deliver personal services electronically across borders, without the need for the service provider to have a physical presence in the “source” country. In particular, it focuses on recent developments with the U.N. Model, which may allow source‐based taxation of at least some types of services income even in the absence …
Congressional Originalism, Amy Coney Barrett, John Copeland` Nagle
Congressional Originalism, Amy Coney Barrett, John Copeland` Nagle
Journal Articles
Precedent poses a notoriously difficult problem for originalists. Some decisions – so-called super precedents – are so well baked into government that reversing them would wreak havoc. Originalists have been pressed to either acknowledge that their theory could generate major disruption or identify a principled exception to their insistence that judges are bound to enforce the Constitution’s original public meaning. While the stylized process of adjudication narrows the questions presented to the Court, in Congress the question of a measure’s constitutionality is always on the table. And because framing constraints do not narrow the relevant and permissible grounds of decision …