Tax Compliance In A Decentralizing Economy, 2018 University of California Hastings College of Law
Tax Compliance In A Decentralizing Economy, Manoj Viswanathan
Georgia State University Law Review
Tax compliance in the United States has long relied on information from centralized intermediaries—the financial institutions,employers, and brokers that help ensure income is reported and taxes are paid. Yet while the IRS remains tied to these centralized entities,consumers and businesses are not. New technologies, such as sharing economy platforms (companies such as Airbnb, Uber, and Instacart)and the blockchain (the platform on which various cryptocurrencies are based) are providing new, decentralized options for exchanging goods and services.
Without legislative and agency intervention, these technologies pose a critical threat to the reporting system underlying domestic and international tax ...
Cracking Shells: The Panama Papers & Looking To The European Union's Anti-Money Laundering Directive As A Framework For Implementing A Multilateral Agreement To Combat The Harmful Effects Of Shell Companies, 2018 Texas A&M University School of Law
Cracking Shells: The Panama Papers & Looking To The European Union's Anti-Money Laundering Directive As A Framework For Implementing A Multilateral Agreement To Combat The Harmful Effects Of Shell Companies, Nicholas Vail
Texas A&M Law Review
In early 2016, the International Consortium of Investigative Journalists released a report detailing thousands of leaked documents demonstrating how a Panamanian law firm had, for years, helped wealthy clients conceal their financial activities through the use of offshore shell companies. The Panama Papers, as the leaked documents came to be known, directed renewed attention at the use of shell companies. Shell companies are used by the world’s wealthy and powerful to lower their taxes, but are also used by tax evaders, criminal organizations, and terrorists. While much of the renewed attention has been directed at offshore tax havens such ...
Fulfilling U.S. Commitment To Refugee Resettlement: Protecting Refugees, Preserving National Security, & Building The U.S. Economy Through Refugee Admissions, 2018 Texas A&M University School of Law
Fulfilling U.S. Commitment To Refugee Resettlement: Protecting Refugees, Preserving National Security, & Building The U.S. Economy Through Refugee Admissions, Harvard Immigration And Refugee Clinical Program
Texas A&M Law Review
At a time when the U.S. refugee admissions program is under serious threat and the world’s displaced population is at its highest, this Report sets forth extensive recommendations regarding the United States’ role in protecting vulnerable refugees and compliance with its commitments under domestic and international law that together safeguard people fleeing persecution and fearing return to torture. The Report also identifies key national security reasons for supporting and enhancing the refugee program in keeping with U.S. foreign policy priorities. Additionally, the Report provides an in-depth discussion of the robust, multistep security-assessment mechanisms already in place for ...
What Conflict Minerals Rules Tell Us About The Legal Transplantation Of Corporate Social Responsibility Standards Without The State: From The United Nations To The United States To Taiwan, 2017 National Tsinghua University
What Conflict Minerals Rules Tell Us About The Legal Transplantation Of Corporate Social Responsibility Standards Without The State: From The United Nations To The United States To Taiwan, Chang-Hsien (Robert) Tsai, Yen-Nung Wu
Chang-hsien (Robert) TSAI
Reassessing The Trade-Development Nexus In International Economic Law: The Paradigm Shift In Asia-Pacific Regionalism, 2017 Singapore Management University
Reassessing The Trade-Development Nexus In International Economic Law: The Paradigm Shift In Asia-Pacific Regionalism, Pasha L. Hsieh
Research Collection School Of Law
This article reassesses the trade-development nexus in international economic law and provides the first examination of the approach to realize the United Nations Sustainable Development Goals through regional integration. It argues that the emerging New Regional Economic Order in the multi-polar system will fortify the coalition of the developing countries in structuring the legalization of pro-development trade policy. For decades, the misconceived concept of special and differential treatment has ignored the reality of the North-South Grand Bargain and disconnected the World Trade Organization from its development objectives. The development crisis of the Doha Round requires a feasible “Plan B” for ...
Trade Strategies Of The Tpp-11 Countries: Asian Regionalism In Turbulent Times, 2017 Singapore Management University
Trade Strategies Of The Tpp-11 Countries: Asian Regionalism In Turbulent Times, Pasha L. Hsieh
Research Collection School Of Law
The US withdrawal from the Trans-Pacific Pacific Partnership (TPP) in January 2017 hasprompted the remaining countries to pursue alternative trade strategies. Australia andJapan have pushed for effectuating the TPP without US participation. The currentefforts focus on seeking consensus on the scope of suspensions over the originalagreement. The TPP-11 countries expect to reach an agreement in principle during theAsia-Pacific Economic Cooperation meeting in November 2017. Critical factors that willinfluence the TPP also include negotiations for the 16-country RegionalComprehensive Economic Partnership and China’s new trade initiatives. Hence, EUpolicy on trade and investment agreements with the Asia-Pacific ought to consider thechanging dynamics ...
The Justice Against Sponsors Of Terrorism Act: An Infringement On Executive Power, 2017 Boston College Law School
The Justice Against Sponsors Of Terrorism Act: An Infringement On Executive Power, Dan Cahill
Boston College Law Review
In the more than sixteen years since September 11, 2001, the United States has resolved, through policy at home and abroad, to vindicate the heroes and victims of that attack. From the creation of the Department of Homeland Security, to the raid that resulted in the death of Osama Bin Laden, the shockwaves of 9/11 have reverberated through America’s domestic and foreign policy ever since. In the only veto override of the Obama presidency, the 114th U.S. Congress brought the Justice Against Sponsors of Terrorism Act (“JASTA”) into force, intending to provide U.S. citizens with a ...
Retiring Forum Non Conveniens, 2017 Cornell Law School
Retiring Forum Non Conveniens, Maggie Gardner
When it comes to transnational litigation in the federal courts, it is time to retire the doctrine of forum non conveniens. The doctrine, which allows judges to decline jurisdiction in cases they believe would be better heard in foreign courts, is meant to promote international comity and protect defendant fairness. But it is not well-designed for the former purpose, and given recent developments at the Supreme Court, it is dangerously redundant when it comes to the latter. This Article seeks to demythologize forum non conveniens, to question its continuing relevance, and to encourage the courts and Congress to narrow its ...
The “Right To Remain Here” As An Evolving Component Of Global Refugee Protection: Current Initiatives And Critical Questions, 2017 Boston College Law School
The “Right To Remain Here” As An Evolving Component Of Global Refugee Protection: Current Initiatives And Critical Questions, Daniel Kanstroom
No abstract provided.
A Critical Discourse Analysis Of The Intellectual Property Chapter Of The Tpp: Confirming What The Critics Fear, Karyn Hollis
A host of organizations and citizens groups have convincingly pointed out that so called “Free Trade Agreements” have done more harm than good to the U.S. and other countries involved. Thanks to their protests, for the moment, the most ambitious multinational, neoliberal project of our young century, the Trans-Pacific Partnership (TPP), has been defeated. If the agreement had been adopted, the TPP would have shaped new rules of trade for over 8 million people, spanning 40% of the global economy. Using Critical Discourse Analysis (CDA), my study shows how the complex language of the actual treaty compared to its ...
Remembering An Abolitionist, Ambassador John R. Miller (May 23, 1938-October 4, 2017), 2017 Frontline Reports Editor, Dignity
Remembering An Abolitionist, Ambassador John R. Miller (May 23, 1938-October 4, 2017), Eleanor Kennelly Gaetan, Donna M. Hughes
Dignity: A Journal on Sexual Exploitation and Violence
A memorial for Ambassador-at-Large to Monitor and Combat Trafficking in Persons, John R. Miller (May 23, 1938-October 4, 2017). Ambassador Miller believed modern-day slavery, encompassing sex trafficking and forced labor, requires a principled global offensive that the United States is morally obligated to lead. In the four formative years he led the State Department’s Office to Monitor and Combat Trafficking in Persons, 2002 to 2006, John Miller set the office’s course as diplomatically aggressive and programmatically creative. He made the annual Trafficking in Persons report more than a bureaucratic submission, putting daring heroes at the center, and insisting ...
Saving Lives, 2017 University of Alabama School of Law
Saving Lives, Shalini Bhargava Ray
Boston College Law Review
When Alan Kurdi, a Syrian toddler, drowned in the Mediterranean while fleeing civil war in his home country, the world’s attention turned to the Syrian refugee crisis. Offers to transport and house refugees surged. Private boats set out on the Mediterranean Sea to rescue refugees dying in the water. A billionaire offered to purchase an island on which the refugees could live out their lives. This Article analyzes private humanitarian aid to asylum seekers, a subset of migrants whose claims for refugee protection have not yet been filed or adjudicated, and who typically travel without authorization. This Article determines ...
Evaluating The Cayman Islands Bill Of Rights, Freedoms And Responsibilities: More Evolution Than Revolution, 2017 Texas A&M University School of Law
Evaluating The Cayman Islands Bill Of Rights, Freedoms And Responsibilities: More Evolution Than Revolution, Vaughan Carter
Texas A&M Law Review
Evaluating the Cayman Islands Bill of Rights, Freedoms and Responsibilities: More Evolution than Revolution
Principled Negotiation: The Final Answer To The South China Sea Dispute, 2017 Texas A&M University School of Law
Principled Negotiation: The Final Answer To The South China Sea Dispute, Hoa Nguyen
Texas A&M Law Review
Principled negotiation suggests that in any conflict there are interests that motivate a party’s claimed position. Identifying and focusing on these interests instead of the position itself is the best way to solve the underlying conflict, whether it concerns a family quarrel, a business contract, or an international settlement among nations. On the surface of the South China Sea dispute, China, Vietnam, the Philippines, Malaysia, Brunei, and Taiwan all make conflicting claims over various features in the South China Sea, particularly the Spratly and Paracel Islands. However, in reality, each nation has particular interests in mind when asserting its ...
Where We're Going, We'll Need Roads! Building The Bridge To The Future: Public-Private Partnerships For Future Border Infrastructure Development, 2017 Texas A&M University School of Law
Where We're Going, We'll Need Roads! Building The Bridge To The Future: Public-Private Partnerships For Future Border Infrastructure Development, Jessica R. Lesnau
Texas A&M Law Review
In a world where global economies are increasingly interdependent, the United States, and its North American counterparts, Canada and Mexico, are booming sources of international trade. Now, more than ever, global competitiveness necessitates developments in U.S. infrastructure, especially at major border crossings where congestion and poor infrastructure create bottlenecks interfering with the free movement of goods. Questions pertaining to international border crossings circle the debate at the most crucial international border crossing in North America: the Ambassador Bridge, which spans the Detroit River between Detroit, Michigan, and Windsor, Ontario. A legal battle rages over the proposed construction of a ...
Legislative Requirements For Cyber Peacekeeping, 2017 Horangi
Legislative Requirements For Cyber Peacekeeping, Nikolay Akatyev, Joshua I. James
Journal of Digital Forensics, Security and Law
Cyber Peacekeeping strives for the prevention, mitigation and cessation of cyber and physical conflicts. The creation of a Cyber Peacekeeping organization, however, has major legal and political implications. In this work we review current international legislation applicable for functions of Cyber Peacekeeping. Specifically, we analyze prominent works which contribute to definitions, law and ethics regulating cyber conflicts from the perspective of the creation of a CPK organization. Legislative and terminological foundations are analyzed and adopted from current practice. Further, this work analyzes guiding principles of global organizations such as ITU IMPACT, INTERPOL and regional organizations such as NATO and the ...
Channeling Unilateralism, 2017 Cornell Law School
Channeling Unilateralism, Maggie Gardner
When crime reaches across borders to threaten human security or undermine democracy, states often respond by adopting multilateral treaties that obligate each of them to suppress the transnational crime at home. These treaties help, but only to the extent that parties comply with them. Because states generally cannot enforce their laws outside their own territory, transnational criminals can evade prosecution as long as some states are unable or unwilling to meet these treaty commitments. One solution for improving compliance with these treaties may be, counterintuitively, more unilateralism. Using case studies on transnational bribery and drug trafficking, as well as thick ...
Parochial Procedure, 2017 Cornell Law School
Parochial Procedure, Maggie Gardner
The federal courts are often accused of being too parochial, favoring U.S. parties over foreigners and U.S. law over relevant foreign or international law. According to what this Article terms the “parochial critique,” the courts’ U.S.-centrism generates unnecessary friction with allies, regulatory conflict, and access-to-justice gaps. This parochialism is assumed to reflect the preferences of individual judges: persuade judges to like international law and transnational cases better, the standard story goes, and the courts will reach more cosmopolitan results.
This Article challenges that assumption. I argue instead that parochial doctrines can develop even in the absence ...
Rjr Nabisco And The Runaway Canon, 2017 Cornell Law School
Rjr Nabisco And The Runaway Canon, Maggie Gardner
In last Term’s RJR Nabisco, Inc. v. European Community, the Court finished transforming the presumption against extraterritoriality from a tool meant to effectuate congressional intent into a tool for keeping Congress in check. In the hands of the RJR Nabisco majority, the presumption has become less a method for interpreting statutes than a pronouncement on the proper scope of access to U.S. courts, a pronouncement that Congress must labor to displace. Besides the worrisome implications for separation of powers, the majority’s opinion was also disappointing on practical grounds. By applying the presumption too aggressively, the Court missed ...
Seeking Justice, Moving On, 2017 Singapore Management University
Seeking Justice, Moving On, Singapore Management University
Transitional justice measures should be used carefully to heal conflict wounds