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Tax Compliance In A Decentralizing Economy, Manoj Viswanathan 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, Nicholas Vail 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, Harvard Immigration and Refugee Clinical Program 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, Chang-hsien (Robert) TSAI, Yen-nung WU 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


To resolve global political and scholarly concerns over conflict minerals (“CM”) produced in the Democratic Republic of the Congo and neighboring regions, two kinds of CM-related disclosure rules (or “CM rules”) come into play in regulating their use: government-mandated laws such as Section 1502 of the Dodd-Frank Act in the United States (hereinafter “Sec. 1502”) and transnational voluntary codes such as the Electronic Industry Citizenship Coalition (“EICC”) Code of Conduct. The creation of both of these CM rules could be attributed to the promotion of such concerns by the United Nations. This article is the first attempt to unpack and ...


Tax In The World Of Antitrust Enforcement: European Commission’S State Aid Investigations Into Eu Member States’ Tax Rulings, Nina Hrushko 2017 Brooklyn Law School

Tax In The World Of Antitrust Enforcement: European Commission’S State Aid Investigations Into Eu Member States’ Tax Rulings, Nina Hrushko

Brooklyn Journal of International Law

In August 2016, after a two-year investigation, the European Commission issued a negative State aid ruling against Ireland, finding that the country had provided illegal tax benefits to Apple Inc. and requesting the government to collect €13 billion in retroactive taxes from the company. This decision sparked a heated debate around the globe about the European Commission’s authority to interfere into the individual EU Member States’ fiscal policies and order retroactive tax recoveries. This Note explores the application of EU State aid rules to tax laws and, in particular, EU Member States’ tax rulings, and discusses the European Commission ...


Restructuring Intellectual Property Jurisdictions Post-Brexit: Strategic Considerations For The Eu And Britain, Alexandra George 2017 Brooklyn Law School

Restructuring Intellectual Property Jurisdictions Post-Brexit: Strategic Considerations For The Eu And Britain, Alexandra George

Brooklyn Journal of International Law

Britain’s decision to “Brexit” from the European Union has caused great uncertainty and justified concern with respect to intellectual property laws and investments. Post-Brexit arrangements between the European Union and Britain have not yet been determined, and it is unclear whether these will be settled with respect to intellectual property law before Brexit is due to take effect in 2019. With intellectual property intensive industries accounting for 88 percent of EU imports and 90 percent of EU exports, British-EU intellectual property arrangements are the subject of intense interest worldwide as intellectual property owners and users speculate as to the ...


Slipping Through The Cracks: How Digital Music Streaming Cuts Corners On Artists’ Royalty Revenues Globally, Frances Lewis 2017 Brooklyn Law School

Slipping Through The Cracks: How Digital Music Streaming Cuts Corners On Artists’ Royalty Revenues Globally, Frances Lewis

Brooklyn Journal of International Law

At a time when the digital distribution of music is dominating the music industry, there are more music consumers than ever. This makes it vitally important for performing artists to receive the credit they are due. An inherent problem in music’s digital distribution market is that music streaming companies often fail to acquire proper licenses to expand their music libraries faster than their competitors. Performing artists who may not have the same income stream as their A-list counterparts often cannot bear the cost of litigation to pursue uncredited royalties. The U.S. class action model provides performing artists with ...


What About Small Businesses? The Gdpr And Its Consequences For Small U.S.-Based Companies, Craig McAllister 2017 Brooklyn Law School

What About Small Businesses? The Gdpr And Its Consequences For Small U.S.-Based Companies, Craig Mcallister

Brooklyn Journal of Corporate, Financial & Commercial Law

Fast-approaching changes to European data privacy law will have consequences around the globe. Historically, despite having dramatically different approaches to data privacy and data protection, the European Union and the United States developed a framework to ensure that the highspeed freeway that is transatlantic data transfer moved uninterrupted. That framework was overturned in the wake of revelations regarding U.S. surveillance practices, and amidst skepticism that the United States did not adequately protect personal data. Further, the European Union enacted the General Data Protection Regulation (GDPR), a sweeping overhaul of the legal data protection landscape that will take effect in ...


Exploiting Latin American Microfinance Deregulation: One Borrower At A Time, Karlamaria Cabral 2017 Brooklyn Law School

Exploiting Latin American Microfinance Deregulation: One Borrower At A Time, Karlamaria Cabral

Brooklyn Journal of Corporate, Financial & Commercial Law

Microfinance seeks to eradicate poverty through the economic growth and development that results when seed capital is given to microenterprises. In 2015, Latin America’s microfinance loan portfolio totaled $40 billion USD and included more than twenty-two million borrowers. Due to the current state of microfinance in the region—abusive lending practices and betraying the original goal and purpose of eradicating poverty—this Note advocates for a regional regulatory body, such as the Latin American Microfinance Association, that would develop and assist Latin American countries to implement model legal frameworks that increase client protection, create licensing requirements, establish interest rate ...


Sovereign Debt Restructuring And English Governing Law, Steven L. Schwarcz 2017 Brooklyn Law School

Sovereign Debt Restructuring And English Governing Law, Steven L. Schwarcz

Brooklyn Journal of Corporate, Financial & Commercial Law

The problem of sovereign indebtedness is becoming a worldwide crisis because nations, unlike individuals and corporations, lack access to bankruptcy laws to restructure unsustainable debt. Decades of international efforts to solve this problem through contracting and attempted treaty-making have failed to provide an adequate debt-restructuring framework. A significant amount of outstanding sovereign debt is governed, however, by English law. This Article argues that the U.K. Parliament has the extraordinary power to help solve the problem of unsustainable country debt by changing English law to facilitate fair and consensual debt restructuring. This Article also proposes modifications to English law that ...


Reassessing The Trade-Development Nexus In International Economic Law: The Paradigm Shift In Asia-Pacific Regionalism, Pasha L. HSIEH 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, Pasha L. HSIEH 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 ...


Trade Strategies Of The Tpp-11 Countries: Asian Regionalism In Turbulent Times, Pasha L. HSIEH 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, Dan Cahill 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, Maggie Gardner 2017 Cornell Law School

Retiring Forum Non Conveniens, Maggie Gardner

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 ...


United Nations Against Slavery: Unravelling Concepts, Institutions And Obligations, Vladislava Stoyanova 2017 Lund University

United Nations Against Slavery: Unravelling Concepts, Institutions And Obligations, Vladislava Stoyanova

Michigan Journal of International Law

The article starts with a section containing a historical description (Part I). The turn to broader historical accounts is apposite since the engagement of international law with slavery, servitude, and forced labor predates the emergence of international human rights law. It is also important to clarify whether there is any continuity between these earlier engagements of international law and Article 8 of the ICCPR. When it comes to slavery, it is important to consider the practices to which this label was attached and how this still influences the contemporary understanding of the term. Notably, the terminological fragmentation between slavery and ...


The “Right To Remain Here” As An Evolving Component Of Global Refugee Protection: Current Initiatives And Critical Questions, Daniel Kanstroom 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

Daniel Kanstroom

No abstract provided.


A Critical Discourse Analysis Of The Intellectual Property Chapter Of The Tpp: Confirming What The Critics Fear, Karyn Hollis 2017 Villanova University

A Critical Discourse Analysis Of The Intellectual Property Chapter Of The Tpp: Confirming What The Critics Fear, Karyn Hollis

communication +1

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), Eleanor Kennelly Gaetan, Donna M. Hughes 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, Shalini Bhargava Ray 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 ...


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