Digital Commons Network^™

Reassessing Indonesia's In-Kind Benefit Tax Regulation: Insights From Australia, Florencia Irena Gunawan, Maria Na Uli Salsabilah Sabililah

Padjadjaran Jurnal Ilmu Hukum (Journal of Law)

This research critically assesses Indonesia's in-kind benefit tax regulatory framework based on the principles of equity, certainty, and neutrality, drawing comparative insights from Australia's fringe benefits tax system. Utilizing a normative juridical method, this study finds that integrating in-kind benefits into Indonesia's income tax framework poses several challenges. First, under the equity principle, current valuation methods do not accurately reflect employees' ability to pay, potentially resulting in inequitable tax burdens. Second, under the certainty principle, ambiguities in the exemption rules may create risks of differing interpretations between taxpayers and tax authorities. Third, under the neutrality principle, differential treatment across industries …

Achieving Judicial Consistency Through The Establishment Of Civil And Criminal Chambers In Indonesia's District And High Courts, Dwi Bintang Satrio, Efa Laela Fakhriah, Artaji Artaji

Padjadjaran Jurnal Ilmu Hukum (Journal of Law)

The Supreme Court of the Republic of Indonesia has implemented the chamber system to achieve judicial consistency and fulfil the fundamental objectives of law, namely legal certainty, justice, and expediency. However, despite this effort, inconsistencies in judicial decisions remain prevalent, particularly in civil and criminal cases at the district and high court levels. This study employed a normative juridical approach supported by case analysis to examine the effectiveness of the current chamber system in achieving judicial consistency and to identify structural weaknesses that hinder its optimal implementation. The results reveal that judicial inconsistencies are found in several court decisions, such …

The Death Penalty For Bribery-Related Corruption In Social Assistance During Non-Natural Disasters: A Legal Certainty Perspective, Elly Sudarti, Sahuri Lasmadi, Andi Agus Salim, Riana Devi Lestari, Mohammad Thoriq Bahrie

Padjadjaran Jurnal Ilmu Hukum (Journal of Law)

This article analyzes the judge's verdict regarding the bribery corruption of social assistance during a non-natural disaster committed by Juliari Batubara. It questions whether such bribery corruption can be punishable by the death penalty. Juliari was not sentenced to death because the law only threatens the death penalty under natural disaster conditions, and COVID-19 is not considered a natural disaster. The death penalty is only threatened for corruption under Article 2, paragraph 2, not for bribery corruption. The judge's decision followed conventional legal norms, resulting in a verdict that was overly normative and failed to address the issue. This article …

Debating Expert Authority In Corruption Cases: The Challenge Of Interpreting State Financial Losses Under The 2023 Indonesian Criminal Code, Wendy Kenafiana Assanti, Hendry Julian Noor

Padjadjaran Jurnal Ilmu Hukum (Journal of Law)

The 2023 Indonesian Criminal Code revises the formulation of corruption offenses, including rules on proving state financial losses; however, the elucidation of Article 603 raises questions regarding the competent institution and the evidentiary weight of audit results. This study examines how the provision may perpetuate ongoing debates over experts’ authority to determine state financial losses, which are often perceived as affecting legal certainty, and proposes a reformulation to provide clearer legal guidance. This doctrinal study employs statutory and case law approaches, utilizes qualitative methods, and applies Gustav Radbruch’s perspective as an analytical lens. It finds that Article 603’s elucidation uses …

Legal Implication And Solution: The Exemption For Apartment And Flat Developer's Bankruptcy Request As Insufficient To Meet Simple Proof Requirements, Veri Antoni, Azka Farrell Razaga

Padjadjaran Jurnal Ilmu Hukum (Journal of Law)

Supreme Court Circular (SEMA) 3/2023 states that apartment and/or flat developers do not meet the simple proof requirements referred to in Article 8 paragraph (4) of Law 37/2004. This paper aims to answer what is the legal implication of the exception to the bankruptcy request against apartment and/or flat developers that were considered insufficient to meet the simple proof requirement in SEMA 3/2023? and what the solutions as a recommendation that can be provided? This research is normative legal research that employs legislative, conceptual, and comparative approaches through document studies to obtain secondary data. Simple proof in bankruptcy law refers …

Antitrust In Practice: Case-Based Comparative Analysis Of Predatory Pricing Enforcement In Indonesia And The United States, Anna Maria Tri Anggraini, Ahmad Sabirin, Farhandi Himawan

Padjadjaran Jurnal Ilmu Hukum (Journal of Law)

Business entities employ predatory pricing as a strategy primarily aimed at eliminating competitors. The regulation and detection of predatory pricing are complex processes, and each country adopts distinct mechanisms to address the issue. The scientific contribution of this study lies in its comparative analysis of two different legal systems—Indonesia’s civil law and the United States’ common law—in addressing predatory pricing practices under competition law. It examines how differing legal frameworks influence the methods of proof, the application of the rule of reason principle, and the pattern of sanctions imposed on business actors. In addition, this study adopts an interdisciplinary approach …

Transnational Mass Tort Litigation: A Proposal For An International Court Of Civil Justice, Maya Steinitz

Faculty Scholarship

This chapter argues for the creation of an International Court of Civil Justice for transnational mass tort cases. It considers the challenges of adjudicating cross-border mass torts along with the incentives and feasibility of a new international court. Drawing upon case studies including the Bhopal disaster, litigation surrounding the devastation of the Ecuadorian rainforest, and the attempts to sue over human rights abuses in Nigeria, the chapter demonstrates that the world's legal systems were not designed to solve these kinds of complex cases, and the absence of mechanisms to ensure coordination means that victims try, but fail, to find justice …

Despair Amongst Brazil’S Youth: Does The Hague Convention On International Child Abduction Need More Bite?, Ishani Sanyal

Pace International Law Review

For decades, international child abduction by one parent from the legal custody of the other has been a persistent issue which continues to be overlooked by international organizations and countries from around the world. While the Hague Convention on the Civil Aspects of International Child Abduction has helped to initiate certain progress in addressing acts of international child abduction by parents, signatory states including Brazil have failed to enforce rulings and provisions of the convention. This article addresses how the convention does not account for structural inadequacies of Brazilian court systems which prevent thorough enforcement of international custody and visitation …

Conserving Conservation Servitudes: The Role Of The Prior Public Use Doctrine In Protecting Privately Conserved Land In The United States And Australia, Olivia Clausen

Pace International Law Review

Both the United States and Australia would benefit from more conservation of private land, and conservation servitudes can help both countries achieve this. However, in the United States and Australia, the power of eminent domain is a threat to the perpetuity of conservation servitudes. The prior public use doctrine, a common law doctrine in the United States arising out of the public trust doctrine, could limit eminent domain in these cases and provide protection to conservation servitudes. This doctrine states that land devoted to one public use (such as conservation) may not be condemned for another inconsistent public use unless …

Rightly Dividing Jus Ad Bellum And Jus In Bello In The Israel/Hamas War, Jeffrey F. Addicott

Pace International Law Review

No abstract provided.

Ghosts At The Gate: A Call For Vigilance Against Ai-Generated Case Hallucinations, Christina Frohock

Articles

No abstract provided.

Standing Before The Icj: A Novel Framework For Erga Omnes Partes, Elson Law

Loyola of Los Angeles International and Comparative Law Review

This paper explores the concept of legal standing before the International Court of Justice (“ICJ” or “the Court”) in contentious cases and the legal theories that states may invoke to establish their entitlement to submit claims relating to specific subject matters. The concept of standing in international law requires a party to demonstrate a sufficient legal interest in the subject matter of their case. Three primary theories potentially provide such an interest for states parties to multilateral treaties: legal injury from the respondent state’s violation of an obligation owed to the applicant state, obligations erga omnes partes created by the …

García Rodríguez Et Al. V. México, Madeline Prokop

Loyola of Los Angeles International and Comparative Law Review

This case is about the arrest, prosecution, conviction and detention of two suspects of the murder of the mayor of a Mexican municipality. The Court found Mexico in violation of several articles of the American Convention and of the Inter-American Convention to Prevent and Punish Torture.

Maidanik Et Al. V. Uruguay, David Randall

Loyola of Los Angeles International and Comparative Law Review

This case is about the forced disappearance and murder of five individuals during the military dictatorship in Uruguay (1973-1985). Eventually, the Court found Uruguay in violation of several articles of the American Convention and of the Inter-American Convention on Forced Disappearance of Persons.

Julien Grisonas Family V. Argentina, Kamila Knaudt

Loyola of Los Angeles International and Comparative Law Review

This case is about the forced disappearance and murder of a Uruguayan artist and member of the Party for the Victory of the People and his wife by Argentina within the framework of Operation Condor. The case was brought by their children, who had been separated from their parents when they were taken and given up for adoption in Chile. Eventually, the Court found Argentina in violation of several articles of the American Convention but did not find a violation of the Inter-American Convention on Forced Disappearance of Persons.

The Enduring Value Of Copyright Harmonization, Stefania Fusco

Villanova Law Review (1956 - )

No abstract provided.

Function Over Form: Why Wipo's Procedural Treaties Are Not Enough, Cassidy Serger

University of Cincinnati Law Review

No abstract provided.

Beyond Precedent: Sexual Violence As An Act Of Genocide In The International Criminal Tribunal For Rwanda, Ciara Kilroy

Peace and Conflict Studies

Wartime sexual violence (WSV) has been a characteristic of violent conflict throughout recorded history, yet has failed to illicit the same international attention and condemnation as other war crimes. WSV has also been a particularly pervasive method of destruction during genocide, in which women make up the majority of victims and are targeted for both their gender and group membership. However, sexual violence is not enumerated as a crime of genocide in the 1948 Genocide Convention. Despite its absence from the formal genocide convention, legal institutions have still attempted to hold perpetrators responsible for sexual violence during genocide. This paper …

International Law, Adam Chilton, Weijia Rao

Faculty Scholarship

International law has, historically, been best understood as a body of principles and rules that govern the interactions between sovereign states and regulate how sovereign states can behave outside their borders. Over time, international law has evolved to regulate a broader range of subjects than just exterritorial activities—including the treatment of citizens or migrants within a country’s borders—and to regulate a greater range of actors than just sovereign states—including private individuals, corporations, and other nonstate actors. This body of principles and rules comes from several sources, including treaties and conventions, customary international law, judicial opinions, and academic articles and treatises …

The Criminal Responsibility Of Russia For War Crimes In The Russo-Ukrainian War, Nicolas R. Obabko

Honors Capstones

This Honors Capstone Thesis serves as an independent research study to verify the authenticity of allegations of Russian war crimes and violations of international humanitarian and criminal law in Russian conduct during the Russo-Ukrainian War. This research study primarily focuses on Russian war crimes and violations of international law that occurred after the beginning of the full-scale war on February 24, 2022, while acknowledging that allegations of similar violations have been occurring since 2014. This Honors Capstone Thesis uses international law sources such as the Geneva Conventions and the Convention on the Prevention and Punishment of the Crime of Genocide …

Greenhat’S Greenlight To The Cftc: The Case For A Jurisdictional Shift Of Financial Transmission Rights From The Federal Energy Regulatory Commission To The Commodity Futures Trading Commission, Timothy K. Shaw Ii

DePaul Business & Commercial Law Journal

Regional Transmission Organizations and Independent System Operators are a relatively new platform to buy and sell wholesale electricity and transmission service of that electricity. These groundbreaking organizations have been around since 1996 after the Federal Energy Regulatory Commission (“FERC”) issued Order 888. FERC regulates the physical electricity wholesale sale and transmission service market managed by a Regional Transmission Organization (“RTO”) or Independent System Operator (“ISO”),through its Federal Power Act mandate. Many RTOs and ISOs offer a product called a Financial Transmission Right (“FTR”). Traditionally, FTRs assist the holder by providing price certainty, or a hedge, in the capacity market. This …

Choosing The Best Entity For Investments Trading After Understanding The Tax Limitations And Restrictions, Ray A. Knight, Joseph Lakatos

DePaul Business & Commercial Law Journal

The trading of various securities is subject to market rules. However, when securities trading is completed within a business entity, the entity is subject to tax limitations and restrictions. The tax benefits cannot be the dominant purpose for the entity structure; economic substance including profit motive and business purpose for each transaction must be able to be shown.

The trading of investment securities must be housed in the right entity to gain the best economic results as well as to minimize the tax burden. The entity selection process must first consider the characteristics and nature of the securities (e.g., currencies, …

Volume 23 - Front Matter

DePaul Business & Commercial Law Journal

No abstract provided.

Beyond Judicial Dialogue: Reference To Domestic Law By The Inter–American Court Of Human Rights, Soledad Bertelsen

University of Miami Inter-American Law Review

The recent freeze of U.S. funding to the Inter–American Commission on Human Rights serves as a reminder of how fragile the Inter–American System of Human Rights truly is. The effectiveness of the Inter–American institutions largely depends on their legitimacy in the eyes of the member states. This article argues how the legitimacy of the Inter–American Court can be enhanced by the language used in its judgments. The paper focuses on how references to domestic law in the case–law of the Inter–American Court can persuade states to comply with its decisions. Citations transcend the much–discussed judicial dialogue since they also reference …

The Times They May Be A–Changin’: A Look Into Cuba’S Future For Property Rights And Restitution Through 3 Lenses, Patrick M. Denny

University of Miami Inter-American Law Review

After the 1959 Cuban Revolution, Fidel Castro took power and instituted a new regime that formed itself into a communist stronghold of the global south. With this new government came curtailment of private property rights, effectuated in government confiscation and limitation in private ownership opportunity. As many Cubans and foreign persons/entities had their residential, rural/agricultural, and commercial/industrial property confiscated, demands for restitution over the years has grown, particularly through US–led efforts. As Cuba has begun to soften to the idea of private property, as evidenced in its new 2019 Constitution, this Note seeks to analyze how property rights in Cuba …

Constitutional Law On Abortion In Latin America And The Caribbean: A Regional Consensus Towards An International Custom Or A Peremptory Norm Of Jus Cogens?, Ligia Castaldi

University of Miami Inter-American Law Review

The Inter–American Court of Human Rights recently declared the existence of a jus cogens right to a healthy environment: could it lawfully reach the same conclusion regarding a right to abortion? This paper examines constitutional law and constitutional jurisprudence on abortion in Latin American and Caribbean countries to determine whether a regional consensus exists on abortion rights in the region. The paper looks at landmark abortion decisions favoring abortion rights in Colombia and Mexico, as well as broad abortion decriminalization through statutory reform in Argentina, Uruguay, Haiti and Cuba. The paper also looks at prenatal right to life protections in …

Expanding The Foreign National Prohibition To Combat Russian Interference In U.S. Elections, Hailey Arnett

William & Mary Bill of Rights Journal

In 2016, the Russian government purchased political advertisements from U.S. social media companies like Facebook to sway the U.S. presidential election. These purchases violated the foreign national prohibition (“the Prohibition”), which Congress codified as part of the Federal Election Campaign Act Amendments of 1974 (FECA). This Note explains why Congress should expand the Prohibition to capture the recipients of independent expenditures that violate the Prohibition and fine people who run online platforms that receive independent expenditures or contributions made by foreign nationals in violation of the Prohibition.

Part I describes current U.S. case law on domestic and foreign campaign finance …

Genocidal Accusation, Steven Arrigg Koh

Faculty Scholarship

To accuse of genocide — what does it mean? Genocidal accusation is ubiquitous today, evident more in the public square than in any courtroom. At first glance, such accusation seemingly relies on a central assumption: genocidal accusation is critical to preventing atrocity. This Article argues that this widespread assumption is incomplete, obscuring genocidal accusation’s dual nature. In fact, genocidal accusation encompasses not only laudable atrocity prevention (for example, the Rwandan genocide), but also problematic punitive, carceral discourse that brands the “other” as morally polluted (such as President Putin’s Ukraine invasion). It is thus challenging to evaluate such accusation in the …

Symbolic Justice: The Continued Limits Of International Criminal Justice Without A Permanent Prison System, Meg Penrose

Faculty Scholarship

Many people misremember Nuremberg, Tokyo, and the subsequent World War II tribunals. These seminal international tribunals gave the world convictions but largely failed to fully enforce the sentences imposed. Most people do not recall the mass clemency following the World War II tribunals. This Article seeks to fill a scholarly void by explaining why international criminal justice has never matured beyond Nuremberg and Tokyo. The modern ad hoc tribunals, as well as the permanent International Criminal Court (“ICC”), have failed to deliver lasting justice. Much like Nuremberg and Tokyo, the modern tribunals fixate on arrests and convictions and then seemingly …

Challenging The State To Protect The Right To A Future Healthy Environment, Grace Messimer

Cardozo International & Comparative Law Review (CICLR) Blog

Climate change litigation has been increasingly used in different countries to fight the climate crisis through various judicial systems. As of December 2022, there have been over 2,000 climate-related cases in international courts, federal courts, and more local courthouses, with litigation taking place in 65 different jurisdictions. Climate change litigation includes “cases that raise material issues of law or fact relating to climate change mitigation, adaptation or the science of climate change.”

This post was originally published on the Cardozo International & Comparative Law Review on January 21, 2025. The original post can be accessed via the Archived Link button …