Digital Commons Network^™

Mitigating Zoonotic Disease Threats To Prevent Future Pandemics: A Critical Analysis Of Policy Favoring The Closures Of Wildlife Markets In Latin America, Melany J. Danielson

University of Miami Inter-American Law Review

The Preventing Future Pandemics Act was introduced to mitigate zoonotic disease threats around the world by focusing policy efforts on the closure of wildlife markets that gave rise to COVID–19. This Note challenges the efficacy of wildlife market closure policy by considering cultural, socioeconomic, and legal factors for the existence of wildlife market within megadiverse countries in Latin America. Based on scientific research on the animal-to-human interface and zoonotic disease transmission, this Note suggests effective policy should incorporate a targeted species ban for reservoir species, improved sanitary measures and disease surveillance, and wildlife trafficking prevention. Ultimately, this Note calls for …

How Countries Seek To Strengthen Anti-Money Laundering Laws In Response To The Panama Papers, And The Ethical Implications Of Incentivizing Whistleblowers, Carmina Franchesca S. Del Mundo

Northwestern Journal of International Law & Business

The Panama Papers is currently the world’s largest whistleblower case that involved 11.5 million leaked documents and over 214,000 offshore entities. It all linked back to one Panamanian law firm, Mossack Fonseca. In 2016, over 400 investigative journalists collaboratively and simultaneously published stories that exposed the money laundering and tax-evading schemes committed by the rich and powerful. This included political figures and heads of states, celebrities, sports figures, criminal organizations, and terrorist groups.

This article aims to dissect the innerworkings of Mossack Fonseca’s asset-shielding strategy and investigate how the Panamanian law firm was able to circumvent the tax and anti-money …

Borders Rules, Beth A. Simmons

All Faculty Scholarship

International political borders have historically performed one overriding function: the delimitation of a state’s territorial jurisdiction, but today they are sites of intense security scrutiny and law enforcement. Traditionally they were created to secure peace through territorial independence of political units. Today borders face new pressures from heightened human mobility, economic interdependence (legal and illicit), and perceived challenges from a host of nonstate threats. Research has only begun to reveal what some of these changes mean for the governance of interstate borders. The problems surrounding international borders today go well-beyond traditional delineation and delimitation. These problems call for active forms …

The First Real-Time Blockchain Vat - Gcc Solves Mtic Fraud, Richard Thompson Ainsworth, Musaad Alwohaibi

Faculty Scholarship

Following years of study the Gulf Cooperation Council (GCC) appears ready to adopt the recommendations of the International Monetary Fund (IMF) and put in place a tax system that will stabilize revenue. A value added tax (VAT) and corporate income tax (CIT) are considered. A VAT Framework Agreement, that functions like the VAT Directive in the EU, has been agreed.

Although new, the GCC VAT is very worthy of attention. From a tax policy perspective, it is making notable improvements to EU VAT design. The GCC VAT is (potentially) the world’s first real-time, blockchain-secured, multi-jurisdictional VAT. This is a remarkable …

Air Traffic Control: How Mexican Cartels Are Utilizing Drones To Traffic Narcotics Into The United States, Britton Shields

Penn State Journal of Law & International Affairs

No abstract provided.

The Manufacturing And Trafficking Of Narcotics: An Overview Of Global Laws, 50 J. Marshall L. Rev. 813 (2017), Waseem Ahmad Qureshi

UIC Law Review

This paper will focus mainly on the use, manufacturing, trafficking, and adverse effects of narcotic drugs. In addition, the major laws against the manufacturing, use, and trafficking of drugs will also be discussed, and the successes and hurdles in preventing the trafficking, use, and manufacturing of narcotic drugs will also be evaluated. Strictly curbing the manufacturing and trafficking of narcotic drugs can reduce the spread of this abhorrence in society.

North America Time For A New Focus, Daniel Cassidy

Daniel Cassidy

The United States, Canada, and Mexico are bound by a shared geography, history, and environment. In the twenty years since the passage of the North American Free Trade Agreement, the continent’s three economies and societies have become deeply intertwined, making relations between the United States and its immediate neighbors more important than ever. In 2005, in conjunction with counterpart organizations in Canada and Mexico, the Council on Foreign Relations published Building a North American Community, which proposed the establishment of a North American economic and security community by 2010, the boundaries of which would be defined by a common external …

Dice – Digital Invoice Customs Exchange, Richard Thompson Ainsworth, Goran Todorov

Faculty Scholarship

A digital invoice customs exchange (DICE) is a technology-intensive tax compliance regimen for VAT/GST that utilizes invoice encryption to safeguard transactional data exchanged between seller and buyer in both domestic and import/export contexts while simultaneously notifying concerned jurisdictions of the transaction details.

DICE facilitates real-time VAT/GST enforcement as well as real-time commercial contract verification. It is a commercial invoice validation system that prevents tax evasion, most notably missing trader fraud and the non-declared import of trade-able services. DICE mimics the most effective administrative enforcement effort ever undertaken by the US IRS – the requirement to disclose the social security numbers …

Stopping Mtic -- With A 3rd Invoicing Directive, Richard Thompson Ainsworth

Faculty Scholarship

A Third Invoicing Directive for the EU VAT seems to be a foregone conclusion. Corrections are needed in the Second Invoicing Directive. The hallmark of the next Directive will be its application of digital invoice technology. The Commission’s proposals will include adoption of tax-technology advances in invoice-control that are currently in use outside the EU. The next Invoicing Directive will require comprehensive e-invoicing, invoices that are digitally signed, and invoices that are fed into a system of relational databases that match transaction data across the Single Market. There will be real-time EU sales/purchases lists, and remote/real-time audit functionality.

This will …

The Growing Dark Side Of Cyberspace ( . . . And What To Do About It), Ronald Deibert

Penn State Journal of Law & International Affairs

Cyberspace – the global environment of digital communications – surrounds and embodies us entirely, 24 hours a day, 7 days a week. We are always on, always connected: emailing, texting, searching, networking, and sharing are all now as commonplace as eating, breathing, and sleeping. But there is a dark side to cyberspace - hidden contests and malicious threats - that is growing like a disease from the inside-out. This disease has many symptoms, and is being reinforced by a multiplicity of disparate but mutually reinforcing causes. Some of these driving forces are unintended byproducts of the new digital universe into …

Vat Fraud: Mtic & Mtec - The Tradable Services Problem, Richard Thompson Ainsworth

Faculty Scholarship

Tradable services – VoIP termination services, mobile minutes, software as a service (SaaS), or almost any service bought or sold in the “cloud” – are a distinct class of taxable supplies. These service-based supplies both resemble and differ fundamentally from goods. They also differ from services that are consumed-on-purchase (consumed services).

Tradable services are designed from the beginning for re-sale. They are hybrid supplies that behave commercially like goods, but have functional attributes that make them hard to distinguish from services generally. When determining the place of supply/ place of taxation for these kinds of supplies, their hybrid character presents …

Toward Internationally Regulated Goods: Controlling The Trade In Small Arms And Light Weapons, Asif Efrat

Cornell Law Faculty Publications

Contrary to the general trend of trade liberalization, specific goods—such as small arms, drugs, and antiquities—have come under increasing international control in recent decades through a set of international regulatory agreements. This article offers a theoretical framework of government preferences on the international regulation of these goods. Departing from conventional models of trade policy, the theoretical framework introduces negative externalities, rather than protection, as the motivation for restricting trade; it also takes moral concerns into account. I test this framework empirically through an original survey of government views on international small-arms regulation. Based on interviewing officials from 118 countries, the …

Fighting Firearms With Fire In The Oas: A Critical Evaluation Of The Inter-American Convention Against The Manufacturing Of And Trafficking In Firearms, Ammunition, And Other Related Materials , Kierstan Lee Carlson

American University International Law Review

No abstract provided.

The Complicated Relationship: A Snapshot Of The U.S.-Mexico Border, James Cooper

Faculty Scholarship

This report will detail some of the major issues concerning the U.S.-Mexico border and the interconnected nature of the problems. It first examines the violence between narcotraficantes, that which has resulted in the crackdown against them by the Mexican Government through mobilization of the military. The resulting violence and kidnappings have brought about minimal confidence in civilian authorities, the administration of justice, and democratic governance. This report discusses the resulting public insecurity that has afflicted Mexico in the last few years. This report explores the economic contours along the U.S. border, and the reactions of the U.S. Government to what …

The Attorney-Client Privilege In The European Union And Italy: Time For A Change, Antonio Lordi

antonio lordi

No abstract provided.

The Wto Appellate Body Gambles On The Future Of The Gats: Analyzing The Internet Gambling Dispute Between Antigua And The United States Before The World Trade Organization, Kelly Ann M. Tran

ExpressO

The World Trade Organization’s recent Appellate Body decision in the Antigua – United States dispute found that U.S. restrictions on Internet gambling qualified for an exception under Article XIV of the GATS. This paper criticizes the Appellate Body’s decision to overturn the WTO Panel on two grounds. First, it argues that the Appellate Body erred when it concluded that U.S. gambling restrictions are necessary to protect public morals or maintain public order. Second, it argues that the Appellate Body failed to adhere to previous WTO measures dealing with similar jurisprudence and both panels did not adequately explain the significance of …

Review Of Current Issues Affecting Economic Development In Mexico, Miguel Jauregui Rojas

United States - Mexico Law Journal (1993-2005)

No abstract provided.

The Dynamic Of Institutional Discrepancies And Growing Contradiction Within The International Economic Order, Chantal Thomas

Cornell Law Faculty Publications

No abstract provided.

Disciplining Globalization: International Law, Illegal Trade, And The Case Of Narcotics, Chantal Thomas

Michigan Journal of International Law

This Article is the first in a series of studies of the globalization of illicit markets. My theses are as follows: First, the increase in international trade in illicit products and services parallels the growth in international trade more generally that accompanies the phenomenon of globalization. Second, at the same time that most international trade law has moved toward a posture of liberalization, there has been a movement to strengthen the prohibition and punishment of trade in illicit transactions. Third, the mechanisms that have developed to regulate this prohibition constitute a significant development in the international legal order.

Caribbean Shiprider Agreements: Sunk By Banana Trade War?, Michelle Williams

University of Miami Inter-American Law Review

No abstract provided.

Transnational Bribery Of Foreign Officials: A New Threat To The Future Of Democracy, Julie B. Nesbit

Vanderbilt Journal of Transnational Law

Anti-corruption movements around the world have set the stage for a comprehensive attack on transnational bribery. The Organization of American States adopted the first convention to criminalize transnational bribery in 1996, and efforts by the OECD to address the issue culminated in the Convention on Combating Bribery of Foreign Public Officials in International Business Transactions, which was signed by the representative Ministers in November 1997, and is expected to enter into force by 1999. While these developments are promising, they offer only a partial solution to a complex problem. Transnational bribery will persist until a comprehensive anti-corruption strategy, based on …

New Players For The Old Tobacco Game: The Czech Republic And Romania; It's Time To Change The Rules, Susan Meyer

Northwestern Journal of International Law & Business

Cigarette and tobacco advertisements have become a part of life in the Czech Republic and Romania. In the Czech Republic, Camel cigarettes, manufactured by R.J. Reynolds, sponsored weddings in which taxis bearing the Camel logo transported guests from the wed- ding to the reception.' In Romania, Kent cigarettes, manufactured by British and American Tobacco Company (BAT), sponsored the ex- tremely popular television show "Dallas."3 Unfortunately, the health consequences of cigarette use, which lead to the annual death of three million people around the world,4 have also become a part of daily life. In 1995, almost 20% of the Czech Republic's …

Administration Of Justice In Mexico: What Does The Future Hold, Rafael Estrada Samano

United States - Mexico Law Journal (1993-2005)

No abstract provided.