Digital Commons Network^™

Empowering Victims Of Grand Corruption: An Emerging Trend, Naomi Roht-Arriaza

Faculty Scholarship

Who is the victim of systemic corruption? The traditional answer in law is everyone and no one, or public administration itself. When state funds are misused or go missing, at the most the State is the victim. Therefore, only the State has standing to sue for, or receive restitution of, the stolen assets. But that long-held consensus is changing. Activists and lawyers have begun to argue that under systematic corruption it’s not just states, but individuals and communities as well as society as a whole that suffer losses and need to be both represented and repaired. Courts are beginning to …

Intellectual Property Piracy In The Time Of The Metaverse, James M. Cooper

Faculty Scholarship

The article explores ways in which companies, innovators, artists, and cultural workers can best protect their IP rights in the metaverse. Focusing on IP piracy and counterfeiting, long-time problems in both the real world and online, the article addresses the threats that these illicit activities pose to legitimate commerce, government tax revenues, public safety, and national security. It examines the implications that the metaverse poses for businesses going forward with respect to brand management and revenue source protection and details the manners in which IP rights can be best protected in the metaverse. It concludes with a review of the …

The Legal And Moral Responsibility To Protect, Karen Musalo

Faculty Scholarship

No abstract provided.

Principles For Responsibility Sharing: Proximity, Culpability, Moral Accountability, And Capability, Michael W. Doyle, Janine Prantl, Mark J. Wood

Faculty Scholarship

In this Essay, we explore how responsibility based on culpability, moral accountability, and capability can improve the current regime that rests on responsibility by proximity. In doing so, we draw on the 2017 Model International Mobility Convention (MIMC), a model convention drafted by a commission of independent experts and currently supported as a project of the Carnegie Council for Ethics in International Affairs.

The Icc In Latin America: An Old Friend With New Challenges, Naomi Roht-Arriaza

Faculty Scholarship

No abstract provided.

Safeguarding Judicial Integrity During The Trump Presidency: Richard Nixon's Attempt To Impeach Justice William O. Douglas And The Use Of National Security As A Case Study, Joshua E. Kastenberg

Faculty Scholarship

In April 1970, Congressman Gerald Ford called for the impeachment ofJustice William 0. Douglas. Although Douglas had been accused by anticivil rights Southern Democrats ofunprofessional conduct in his association with ap oliticalf oundation as well as his four marriages, Fordr easonedt hat, in addition to the past allegations, Justice Douglas had become a threat to national security. Within two weeks of Ford's allegations, United States military forces invaded Cambodia without the express consent of Congress. Nixon's involvement in Ford's attempts to have Justice Douglas impeached give rise to the possibility that, in addition to trying to reshape the judiciary and …

El Salvador-- A Peace Worse Than War: Violence, Gender And A Failed Legal Response, Karen Musalo

Faculty Scholarship

No abstract provided.

The United States, Mexico, And The War On Drugs In The Trump Administration, James M. Cooper

Faculty Scholarship

This Article examines the war on drugs as persecuted by the United States and how it has been exported to Mexico. It also explores the increased efforts in the drugs war that the Trump administration, through the U.S. Department of Justice, is pursuing at a domestic level. Part I of this Article provides an outline of the dynamics in the quickly evolving and highly tense relationship between the United States and Mexico. Part II of this Article details the historical background of the U.S.-Mexico border region and demonstrates that the border has long been a contested site. Part III provides …

Climate Change And Human Trafficking After The Paris Agreement, Michael Gerrard

Faculty Scholarship

At least 21 million people globally are victims of human trafficking, typically involving either sexual exploitation or forced labor. This form of modern-day slavery tends to increase after natural disasters or conflicts where large numbers of people are displaced from their homes and become highly vulnerable. In the decades to come, climate change will very likely lead to a large increase in the number of people who are displaced and thus vulnerable to trafficking. The Paris Climate Agreement of 2015 established objectives to limit global temperature increases, but the voluntary pledges made by nearly every country fall far short of …

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 …

Seeking A Rational Approach To A Regional Refugee Crisis: Lessons From The Summer 2014 ‘Surge’ Of Central American Women And Children At The Us-Mexico Border, Karen Musalo, Eunice Lee

Faculty Scholarship

No abstract provided.

Blockchain (Distributed Ledger Technology) Solves Vat Fraud, Richard Thompson Ainsworth, Andrew Shact

Faculty Scholarship

At the World Economic Forum more than 800 executive and technology experts were asked when they thought a particular “tipping point” would be reached – when would we see a government collect tax with blockchain? The agreed date was 2023 (on average). A full 73% of the respondents however, expected the tipping point to have been reached by 2025.

This paper argues that the EU VAT will be an early adopter, if not the earliest adopter of blockchain. There are a number of reasons why. Blockchain will bring substantial efficiencies to VAT collection. It will reduce costs, and build critical …

Judicial Ethical Integrity: Challenges And Solutions, Morris A. Ratner

Faculty Scholarship

No abstract provided.

Judicial Ethical Integrity: Challenges And Solutions, Morris A. Ratner

Faculty Scholarship

No abstract provided.

The Rise Of Private Actors Along The United States-Mexico Border, James M. Cooper

Faculty Scholarship

This Article is about the proliferation of private actors playing a role at the “broken border.” The Introduction of this Article sets out the conceptual framework for the Article and provides the roadmap for each part. Part I examines which private actors and corporations have increased their role at the US-Mexico border. These actors include multinational corporations including Mexican-sited factories (maquiladoras) and US government contractors engaging in national security work, as well as criminal organizations like human smugglers (polleros and coyotes) and drug cartels (narcotraficantes) from the Mexico side, and the border vigilantes, such as the Minutemen and American Border …

Brief Of Amici Curiae Ascentria Care Alliance, Coalition Against Trafficking In Women, Children’S Advocacy Center Of Suffolk County, Demand Abolition, Eva Center, And My Life My Choice In Support Of Plaintiff-Appellee On The Constitutionality Of An Act Relative To The Commercial Exploitation Of People, Commonwealth Of Massachusetts V. Tyshaun Mcghee, Et Al., Julie A. Dahlstrom, Felicia Ellsworth, Tasha Bahal, Michelle Sandals

Faculty Scholarship

The victims' story here is a heartbreaking one, and sadly, all too familiar. Too often, victims are targeted, advertised online, and transported for purposes of prostitution while subjected to poor conditions, coercion, and often physical violence. Recognizing that human trafficking is a pervasive and troubling epidemic, Congress and state legislatures around the country have taken actions to criminalize trafficking, punish its offenders, and provide necessary services for trafficking victims. In 2011, Massachusetts enacted An Act Relative to the Commercial Exploitation of People ("Massachusetts Anti-Trafficking Statute") to address the problem of trafficking in the Commonwealth. Among other key provisions, the Massachusetts …

Phishing & Vat Fraud In Co2 Permits: Dice In The Eu-Ets Now; Dice In Power Tomorrow, Richard Thompson Ainsworth

Faculty Scholarship

In accordance with Directive 2003/87/EC of October 13, 2003, trade in greenhouse gas emissions commenced in the European Union (EU) on January 1, 2005. The EU-Emissions Trading System (EU-ETS) was born.

The EU has a Value Added Tax (VAT). VAT is a transaction-based levy on all trade in goods and services. Each Member State has a VAT as a condition of membership. Until January 3, 2017 transactions in CO2 permits are taxed as services. After this date they are exempt as financial instruments.

This change in VAT treatment of CO2 permits is directly attributable to rampant fraud in the market. …

After Amnesties Are Gone: Latin American National Courts And The New Contours Of The Fight Against Impunity, Naomi Roht-Arriaza

Faculty Scholarship

No abstract provided.

China After The Reform Era, Carl F. Minzner

Faculty Scholarship

China’s reform era is ending. Core factors that characterized it – political stability, ideological openness, and rapid economic growth – are unraveling. In part, this is the result of Beijing’s steadfast refusal to contemplate fundamental political reform. Since the early 1990s, this has fueled the rise of entrenched interests within the Communist Party itself. It has also contributed to the systematic underdevelopment of institutions of governance among state and society at large. Now, to address looming problems confronting the nation, Chinese leaders are progressively cannibalizing institutional norms and practices that have formed the bedrock of the regime's stability in the …

Less Enforcement, More Compliance: Rethinking Unauthorized Migration, Emily Ryo

Faculty Scholarship

A common assumption underlying the current public discourse and legal treatment of unauthorized immigrants is that unauthorized immigrants are lawless individuals who will break the law—any law—in search of economic gain. This notion persists despite substantial empirical evidence to the contrary. Drawing on original empirical data, this Article examines unauthorized immigrants and their relationship to the law from a novel perspective to make two major contributions. First, I demonstrate that unauthorized immigrants view themselves and their noncompliance with U.S. immigration law in a manner that is strikingly different from the prevalent view of criminality and lawlessness found in popular and …

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 …

Human Trafficking: Trends In Africa, Florence Shu-Acquaye

Faculty Scholarship

No abstract provided.

Redinocente: The Challenge Of Bringing Innocence Work To Latin America, Justin Brooks

Faculty Scholarship

No abstract provided.

A Development Model Meets Piracy In Paraguay, James M. Cooper, Carlos Ruffinelli

Faculty Scholarship

This essay will explore the dynamics behind Paraguay's economy, political stability, legal culture, and geopolitical conditions that make the protection of IP rights a major challenge. Part I of this essay details Paraguay's current condition in a socioeconomic, political, and developmental context. Part II of this essay explores how Paraguay's lack of economic opportunities, relaxed enforcement regime, and cultural tradition create conditions where the counterfeiting industry flourishes. Part III of this essay examines some of the international IP rights agreements to which Paraguay is a party, and it examines how these agreements might help strengthen the IP rights regime in …

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 …

Paramilitary Forces In Colombia, Winifred Tate

Faculty Scholarship

How can we understand the transformation of Colombian paramilitary groups during the past two decades? Intimately connected to drug trafficking, paramilitary groups have infiltrated political institutions and enjoyed significant political support even as they have used extreme brutality. Since the early 1990s, paramilitaries have grown exponentially in strength, creating a national coordinating body and carrying out military offensives. These developments brought territorial expansion throughout Colombia and a peak in political violence, typified by massacres from 1997 to 2003. After negotiations with government officials, more than thirty-two thousand troops passed through demobilization programs verified by the Organization of American States; much …

Crimes Without Punishment: Violence Against Women In Guatemala, Karen Musalo, Elisabeth Pellegrin, S. Shawn Roberts

Faculty Scholarship

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 …

From Greed To Grievance: The Shifting Political Profile Of The Colombian Paramilitaries, Winifred Tate

Faculty Scholarship

On June 28, 2004, indicted drug trafficker and paramilitary leader Salvatore Mancuso, wearing a fashionable Italian suit and tie, addressed the Colombian Congress from the podium. "The judgment of history will recognize the goodness and nobility of our cause," he told the assembled legislators and press. The day before, Mancuso, along with two other paramilitary leaders, had traveled in an official air force plane from the small northern Colombia hamlet where paramilitary leaders had assembled to begin talks with the Colombian government. After almost a decade of fighting outside the law, Mancuso was now addressing the heart of the state, …