International Law Commons^™

The Granting Clause And Intellectual Property Rights Management In Open-Source Software Licensing, Vikrant N. Vasudeva

IP Theory

No abstract provided.

The Expansion Of Trademark Rights In Europe, Irina Pak

IP Theory

No abstract provided.

A Decade Of Registered And Unregistered Design Rights Decisions In The Uk: What Conclusions Can We Draw For The Future Of Both Types Of Rights?, Estelle Derclaye

IP Theory

No abstract provided.

Book Review: Daniel Bodansky, The Art And Craft Of International Environmental Law, Sandrine Maljean-Dubois, Vanessa Richard

Santa Clara Journal of International Law

No abstract provided.

Corporate And International Tax Reform: Proposals For The Second Obama Administration (And Beyond), Reuven S. Avi-Yonah

Pepperdine Law Review

The passage of the American Taxpayer Relief Act of 2012 (“ATRA”) offers an opportune moment to consider proposals for corporate and international tax reform. With the debate over individual tax rates for the income and estate tax settled for the present, the President and Congress are free to consider broader reforms. This paper will attempt to raise some proposals for US corporate and international tax reform, beginning with long-term options (a 10 year horizon), continuing with the medium term (2-5 years) and concluding with short-term options (1-2 years). The main proposals are for the US to adopt a VAT and ...

A Proposal For The Tax Treatment Of Interest In A Territorial System, Martin A. Sullivan

Pepperdine Law Review

To prevent negative effective tax rates in a territorial system, a multinational corporation’s deductions for interest expense attributable to foreign profits must be disallowed. To determine what portion of worldwide interest is foreign, it is commonly suggested that interest be allocated in proportion to assets. Because it would ease administrative problems and because it would reduce the incentives to shift profits through aggressive transfer pricing, allocation of interest in proportion to gross profits would be a superior approach. Also, contrary to the usual argument, the United States should not be reluctant to unilaterally adopt interest disallowance rules because it ...

The Globalization Of Corporate Tax Reform, Steven A. Bank

Pepperdine Law Review

With the growth of multinational corporations and its effect on corporate tax revenues, it is not surprising that international tax reform is a major part of President Obama’s Framework for Business Tax Reform as he begins his second term. Noticeably missing from this and other discussions of the major structural reform proposals, however, is any mention of the influence and importance of international corporate tax reform efforts. Although the concern over corporate tax evasion is especially pronounced in the U.S., the "decentering" of multinational corporations and corporate tax revenues is by no means an exclusively American problem. Around ...

Muslims In A Secular State: Islamic Law And Constitutions Islam In America

University of Maryland Law Journal of Race, Religion, Gender and Class

No abstract provided.

Putting The Cisg Where It Belongs: In The Uniform Commercial Code, Kina Grbic

Touro Law Review

No abstract provided.

Sharia Law, Islamophobia And The U.S. Constitution: New Tectonic Plates Of The Culture Wars, Saeed A. Khan

University of Maryland Law Journal of Race, Religion, Gender and Class

No abstract provided.

The Latest Chapter In The Saga Of A Spiritless Law: Detaining Haitian Asylum Seekers As A Violation Of The Spirit And The Letter Of International Law, Michael Rowan

University of Maryland Law Journal of Race, Religion, Gender and Class

No abstract provided.

Democracy, Courts And The Information Order, Gillian K. Hadfield, Dan Ryan

University of Southern California Law and Economics Working Paper Series

Conventional wisdom about civil litigation, both among scholars and political actors, holds that abuse of the legal process is common, that there is too much litigation, that it is “all about the money,” and that “a bad settlement is better than a good trial.” This constellation of attitudes that emphasize the economic function of law suggests that courts are an expensive conflict resolution mechanism of last resort and that their use would be minimized in a healthy market-based democracy. In this paper we apply a new sociological framework to understand the meaning and function of civil litigation in a democratic ...

To Believe In Black Stars Or Red Dragons?: Comparing The Foreign Direct Investment Climates Of Ghana And China, Theodore W. Briscoe Iii

William & Mary Business Law Review

When thinking of overseas business expansion, most think of China. This is for good reason: China commands a lion’s share of foreign direct investment money. It would shock readers to know that there are destinations that are far more suitable for overseas investment than China. It would shock readers even more to know that one of these destinations is in sub-Saharan Africa.

Ghana—the Black Star country—has quietly put together a legal regime that is extremely attractive for foreign direct investment. When comparing Ghana’s foreign investment policies to China’s, Ghana’s policies are indisputably more favorable ...

The Social Enterprise Revolution In Corporate Law: A Primer On Emerging Corporate Entities In Europe And The United States And The Case For The Benefit Corporation, Robert T. Esposito

William & Mary Business Law Review

Remarkably, in the face of a global recession, the social enterprise sector continued to experience extraordinary growth in both financial support and the number of newly authorized corporate entities aimed at social entrepreneurs who seek to use the power of business to simultaneously achieve profit and social or environmental benefits. This Article highlights recent developments in the social enterprise movement in Europe and the United States and focuses on the emergence of a surprisingly broad range of newly authorized corporate entities on both continents in response to the needs of social entrepreneurs. These include social cooperatives and the community interest ...

Provisional Release At The Icty: Rights Of The Accused And The Debate That Amended A Rule, Raphael Sznajder

Northwestern Journal of International Human Rights

No abstract provided.

Atrocity Crimes Litigation: Year-In-Review (2011) Conference Abridged Transcript, David Scheffer

Northwestern Journal of International Human Rights

No abstract provided.

Superior Responsibility, Inferior Sentencing: Sentencing Practice At The International Criminal Tribunals, Christine Bishai

Northwestern Journal of International Human Rights

No abstract provided.

Delegating Investigations: Lessons To Be Learned From The Lubanga Judgment, Dr. Caroline Buisman

Northwestern Journal of International Human Rights

No abstract provided.

A Janus Look At International Criminal Justice, Diane Marie Amann

Northwestern Journal of International Human Rights

No abstract provided.

Atrocity Crimes Litigation Year-In-Review Conference 2011 Introduction, Phil Sandick

Northwestern Journal of International Human Rights

No abstract provided.