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The Future Of The New International Tax Regime, Rosanne Altshuler, Fadi Shaheen, Jeffrey Colon, Michael Graetz, Rebecca Kysar, Susan Morse, Daniel Shaviro, Richard Phillips, Danielle Rolfes, David Rosenbloom, Stephen Shay, Steven Dean Jan 2018

The Future Of The New International Tax Regime, Rosanne Altshuler, Fadi Shaheen, Jeffrey Colon, Michael Graetz, Rebecca Kysar, Susan Morse, Daniel Shaviro, Richard Phillips, Danielle Rolfes, David Rosenbloom, Stephen Shay, Steven Dean

Fordham Journal of Corporate & Financial Law

No abstract provided.


Fiduciary Principles And The Jury, Ethan J. Leib, Michael Serota, David L. Ponet Jan 2014

Fiduciary Principles And The Jury, Ethan J. Leib, Michael Serota, David L. Ponet

Faculty Scholarship

This Essay argues that because jurors exercise state power with wide discretion over the legal and practical interests of other citizens, and because citizens repose trust and remain vulnerable to jury and juror decisions, juries and jurors share important similarities with traditional fiduciary actors such as doctors, lawyers, and corporate directors and boards. The paradigmatic fiduciary duties – those of loyalty and care – therefore provide useful benchmarks for evaluating and guiding jurors in their decision-making role. A sui generis public fiduciary duty of deliberative engagement also has applications in considering the obligations of jurors. This framework confirms much of …


Whose Trojan Horse? The Dynamics Of Resistance Against Ifrs, Martin Gelter, Zehra Kavame Eroglu Jan 2014

Whose Trojan Horse? The Dynamics Of Resistance Against Ifrs, Martin Gelter, Zehra Kavame Eroglu

Faculty Scholarship

The introduction of International Financial Reporting Standards (“IFRS”) has been debated in the United States since at least the accounting scandals of the early 2000s. While publicly traded firms around the world are increasingly switching to IFRS, often because they are required to do so by law or by their stock exchange, the Securities Exchange Com-mission (“SEC”) seems to have become more reticent in recent years. Only foreign issuers have been permitted to use IFRS in the United States since 2007. By contrast, the EU has mandated the use of IFRS in the consolidated financial statements of publicly traded firms …


Personal Foul…Roughing The Taxpayer: The Irs’ Triple Penalty On Hardship Distributions, Michael Flynn, Craig C. Minko Jan 2012

Personal Foul…Roughing The Taxpayer: The Irs’ Triple Penalty On Hardship Distributions, Michael Flynn, Craig C. Minko

Fordham Journal of Corporate & Financial Law

Everyone knows of someone, a family member, a co-worker, a neighbor or just an acquaintance, who has been adversely affected by the downturn in the economy. For many, this means dipping into retirement accounts to help out others, to fund college tuition, to pay for unexpected medical bills or just to make ends meet. Then the surprise hits. The retirement account funds, filled with money that each participant paid in for reasons just like these, are not readily available. To the extent that they are available, the funds come at a steep price even though the participant is in desperate …


The Unjustified Subsidy: Sovereign Wealth Funds The Foreign Sovereign Tax Exemption, Jennifer Bird-Pollan Jan 2012

The Unjustified Subsidy: Sovereign Wealth Funds The Foreign Sovereign Tax Exemption, Jennifer Bird-Pollan

Fordham Journal of Corporate & Financial Law

The taxation of Sovereign Wealth Funds in the United States is outmoded and due for reconsideration. Offering a tax exemption to the billion dollar investment funds owned by foreign governments is both unfair and ineffective. Founded in the principles of sovereign immunity, the foreign sovereign tax exemption, codified in I.R.C. § 892, fails to satisfy the Congressional goals that motivated its creation. This Article explains the current taxation of foreign sovereigns and, by extension, Sovereign Wealth Funds. It then illustrates that the current exemption is simultaneously too broad, providing a tax exemption for activities that are clearly nongovernmental activities, and …


The New Governance And The Tools Of Public Action: An Introduction, Lester M. Salamon Jan 2011

The New Governance And The Tools Of Public Action: An Introduction, Lester M. Salamon

Fordham Urban Law Journal

A fundamental re-thinking is currently underway throughout the world about how to cope with public problems. Stimulated by popular frustrations with the cost and effectiveness of government programs and by a new-found faith in liberal economic theories, serious questions are being raised about the capabilities, and even the motivations, of public-sector institutions. This type of questioning has spread beyond American political discourse to other parts of the world. Underlying much of this reform surge is a set of theories that portrays government agencies as tightly structured hierarchies insulated from market forces and from effective citizen pressure and therefore free to …


Labor's Wage War, Catherine K. Ruckelshaus Jan 2008

Labor's Wage War, Catherine K. Ruckelshaus

Fordham Urban Law Journal

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Labor Organizing By Executive Order: Governor Spitzer And The Unionization Of Home-Based Child Day-Care Providers, David L. Gregory Jan 2008

Labor Organizing By Executive Order: Governor Spitzer And The Unionization Of Home-Based Child Day-Care Providers, David L. Gregory

Fordham Urban Law Journal

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Keynote Address: Consensus Building, Public Dispute Resolution, And Social Justice, Lawrence E. Susskind Jan 2008

Keynote Address: Consensus Building, Public Dispute Resolution, And Social Justice, Lawrence E. Susskind

Fordham Urban Law Journal

These remarks were prepared for and delivered at the Second Annual Fordham University School of Law Dispute Resolution Society Symposium on October 12, 2007. The Address discusses how democracy, public dispute resolution, and social justice fit together. The speaker opens with an example of a small city making a decision about a large industrial development project from the perspective of a traditional model and a consensus-oriented model. He then addresses three major problems with the first: (i) the majority rule problem; (ii) the representation problem; and (iii) the adversarial format problem. The speaker goes on to advocate for the consensus-building …


Card Check Recognition: New House Rules For Union Organizing?, Rafael Gely, Timothy D. Chandler Jan 2008

Card Check Recognition: New House Rules For Union Organizing?, Rafael Gely, Timothy D. Chandler

Fordham Urban Law Journal

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Binational Guestworker Unions: Moving Guestworkers Into The House Of Labor, Jennifer Hill Jan 2008

Binational Guestworker Unions: Moving Guestworkers Into The House Of Labor, Jennifer Hill

Fordham Urban Law Journal

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Finding The Synergy Between Law And Organizing: Experiences From The Streets Of Los Angeles, Victor Narro Jan 2008

Finding The Synergy Between Law And Organizing: Experiences From The Streets Of Los Angeles, Victor Narro

Fordham Urban Law Journal

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English Reforms To Judicial Selection: Comparative Lessons For American States? , Judith L. Maute Jan 2007

English Reforms To Judicial Selection: Comparative Lessons For American States? , Judith L. Maute

Fordham Urban Law Journal

This article offers a brief comparative look at American and British jurisprudential pending selection reforms, and argues that American states could improve their appointive systems by incorporating modern personnel recruitment and hiring practices. To restore public confidence in the courts, people must believe that judges exercise legitimate authority, undistorted by personal or partisan preferences. Beyond changes to the structural selection process in the Constitutional Reform Act, the extended conversations are bringing about foundational cultural shifts in the role of judges and their manner of selection. We could learn much from Britain’s modernized appointive system that aims to be open, transparent, …


"Reasonably Predictable:" The Reluctance To Embrace Judicial Discretion For Substantial Assistance Procedures, India Geronimo Jan 2006

"Reasonably Predictable:" The Reluctance To Embrace Judicial Discretion For Substantial Assistance Procedures, India Geronimo

Fordham Urban Law Journal

In United States v. Booker, the Supreme Court held that the Federal Sentencing Guidelines are no longer mandatory, yet still instructed sentencing courts to continue to advise the Guidelines. In light of this expanded judicial discretion, post-Booker cooperation, or 5K1.1, motions made by the government are of particular interest because it can have the potential to increase the court’s power while simultaneously limiting a prosecutor’s discretion by departing from the guidelines without any motion made from the government. While most appellate courts have been reluctant to affirm sentences that have been substantially departed from the guidelines in the absence of …


Subtle But Pervasive: Discrimination Against Mothers & Pregnant Women In The Workplace, Alison A. Reuter Jan 2006

Subtle But Pervasive: Discrimination Against Mothers & Pregnant Women In The Workplace, Alison A. Reuter

Fordham Urban Law Journal

This Comment examines discrimination against mothers in the workplace, including discrimination against women on the basis of pregnancy, childcare, and breast-feeding, and proposes that new legislation is necessary in order to create equal opportunities for men and women, at work and at home. The Parental Discrimination Act (PDA) specifically tries to remedy the embedded assumptions and biases that lie beneath discrimination against pregnant women and mothers. Yet, until the embedded assumptions and biases that form the basis for the current work-family structure are eradicated, women and men will not be able to enjoy equal opportunities both at work and at …


“Special Delivery:” Where Do National Security Letters Fit Into The Fourth Amendment?, Lauren M. Weiner Jan 2006

“Special Delivery:” Where Do National Security Letters Fit Into The Fourth Amendment?, Lauren M. Weiner

Fordham Urban Law Journal

After the terrorist attacks of September 11, 2001, Congress passed the USA PATRIOT Act to aid law enforcement efforts to fight terrorism and broadened the scope of certain investigatory tools. One such tool, National Security Letters (NSLs), gives the government the authority to request certain types of transactional records without requiring judicial pre-approval and without giving the recipient a meaningful method to challenge it. This Comment examines NSLs both in the context of foreign intelligence and domestic criminal investigations and is primarily focused on how to classify NSLs and how to use them in a manner that reduces the potential …


Medicinal Marijuana And Palliative Care: Carving A Liberty Interest Out Of The Glucksberg Framework , Adam Hyatt Jan 2006

Medicinal Marijuana And Palliative Care: Carving A Liberty Interest Out Of The Glucksberg Framework , Adam Hyatt

Fordham Urban Law Journal

In Gonzales v. Raich, the Supreme Court vacated the Ninth Circuit’s decision and held that the Controlled Substances Act was not an unconstitutional exercise of the Commerce Clause, yet never reached the substantive due process claim or the medical necessity. This Comment assesses whether there is a right to palliative care and focuses on the substantive due process claim available to the plaintiffs on remand. This Comment argues that, in view of the Court’s precedents, there is a right, subject to limitations, to use last-resort medical marijuana. In addition, the author determines that there is a fundamental right to palliative …


The Death Penalty And The Debate Over The U.S. Supreme Court’S Citation Of Foreign And International Law, Yitzchok Segal Jan 2006

The Death Penalty And The Debate Over The U.S. Supreme Court’S Citation Of Foreign And International Law, Yitzchok Segal

Fordham Urban Law Journal

The appropriateness of using foreign and international law in interpreting the U.S. Constitution has spawned passionate rhetoric and an ever-growing body of literature. Yet, the Supreme Court’s use of foreign and international law in interpreting the Constitution is not itself revolutionary, as the Court has freely drawn on supranational law throughout history. It is not the Court’s mere use of comparative legal sources that has sparked the recent debate, it is the context of these references. The Court has recently cited foreign and international law to support key positions in high-profile cases dealing with hyper-sensitive domestic issues, including the death …


A Dangerous Mix: Mandatory Sentence Enhancements And The Use Of Motive, Joshua S. Geller Jan 2005

A Dangerous Mix: Mandatory Sentence Enhancements And The Use Of Motive, Joshua S. Geller

Fordham Urban Law Journal

The comment begins with a story about an attack that took place against a homosexual where the attacker was then charged with a hate crime because he attacked a homosexual and seemingly was motivated by the victims sexual preference. The resulting strict punishment was based on motive and the comment discusses whether it is a good idea to mandate stricter punishment for crimes based on different kinds of motives. The comment then explores the differences between intent and motive, examines motive in the view of conspiracies based on Pinkerton liability and such, and looks at motive in the context of …


Addressing Urban Transportation Equity In The United States , Robert D. Bullard Jan 2003

Addressing Urban Transportation Equity In The United States , Robert D. Bullard

Fordham Urban Law Journal

Transportation touches almost every aspect of our lives and plays a pivotal role in shaping human interactions, economic mobility, and sustainability. Transportation provides access to opportunity and serves as a key component in addressing poverty, unemployment, and equal opportunity goals. This article examines the inequity that exists in the United States when it comes to transit, as the benefits from transportation advancements and investments are not distributed equally among communities, making transportation equity an issue of civil rights and social justice. This article frames transportation issues as a continuation of the civil rights movement and the wrestling with differential treatment …


Homeless Legal Advocacy: New Challenges And Directions For The Future, L. Hafetz Jan 2003

Homeless Legal Advocacy: New Challenges And Directions For The Future, L. Hafetz

Fordham Urban Law Journal

This Article examines the role of lawyers for homeless people. It argues that while even the most zealous legal advocacy cannot alone solve homelessness, it remains an important tool because of the assistance it provides to individuals, its impact on broader legal rules, and its potential role in shaping public perception and debate. The Article also maintains that legal advocacy works best when combined with a holistic approach that addresses homeless clients' non-legal needs, such as housing placement, case management, medical and psychiatric care, job training, and substance abuse counseling. It further argues that, to the extent possible, lawyers for …


Homeless Legal Advocacy: New Challenges And Directions For The Future, L. Hafetz Jan 2003

Homeless Legal Advocacy: New Challenges And Directions For The Future, L. Hafetz

Fordham Urban Law Journal

This Article examines the role of lawyers for homeless people. It argues that while even the most zealous legal advocacy cannot alone solve homelessness, it remains an important tool because of the assistance it provides to individuals, its impact on broader legal rules, and its potential role in shaping public perception and debate. The Article also maintains that legal advocacy works best when combined with a holistic approach that addresses homeless clients' non-legal needs, such as housing placement, case management, medical and psychiatric care, job training, and substance abuse counseling. It further argues that, to the extent possible, lawyers for …


Extremely Motivated: The Republican Party's March To The Right, Cliff Schecter Jan 2002

Extremely Motivated: The Republican Party's March To The Right, Cliff Schecter

Fordham Urban Law Journal

This article tracks the evolution of the Republican party's shift from "a party of blue blood northeastern gentlemen to a party of southern agrarian populists" and its espousal of less moderate and more conservative positions over time. It considers what this means in the future for more moderate Republicans.


The Role Of A Lawyer's Morals And Religion When Counseling Clients In Bioethics, Joseph Allegretti Jan 2002

The Role Of A Lawyer's Morals And Religion When Counseling Clients In Bioethics, Joseph Allegretti

Fordham Urban Law Journal

This Article examines how a lawyer may handle conflicts that arise when counseling clients on bioethics issues. Through an exploration of three standard client counseling models - authoritarian, client-centered and collaborative - the author presents suggestions on how to handle a conflict between the lawyer's own moral and religious values and the choices available to the client. The author suggests that lawyers are not barred from incorporating their own values as long as they communicate that decision to the client.


Privatization And The Democracy Problem In Globalization: Making Markets More Accountable Through Administrative Law, Alfred C. Aman Jr. Jan 2001

Privatization And The Democracy Problem In Globalization: Making Markets More Accountable Through Administrative Law, Alfred C. Aman Jr.

Fordham Urban Law Journal

This Article analyzes the privatization of traditional government services by placing such changes in governance in a global context. Looking into what domestic institutions have to do with the global economy, this Article argues that the privatization of governmental services is very much a piece with deregulatory trends in the United States and elsewhere in which state-centered approaches to a variety of regulatory problems increasingly have given way to markets and market discourses at all levels of government. This Article then considers the effects of such privatization trends on the public/private distinction itself, and its implications for democracy in general. …


Privatization And Political Accountability, Jack M. Beerman Jan 2001

Privatization And Political Accountability, Jack M. Beerman

Fordham Urban Law Journal

This article draws some general connections between privatization and political accountability. Although the main focus of the article is to examine different types of privatization, specifically exploring the ramifications for political accountability of each type, I also engage in some speculation as to whether there are situations in which privatization might raise constitutional concerns related to the degree to which the particular privatization reduces political accountability for the actions or decisions of the newly privatized entity. Court-created constitutional limits on privatization concerning political accountability have antecedents in recent Tenth Amendment jurisprudence and not-so-recent nondelegation cases. "Privatization" denotes a broad spectrum …


Contractual Welfare: Non-Accountability And Diminished Democracy In Local Government Contracts For Welfare-To-Work Services, Barbara L. Bezdek Jan 2001

Contractual Welfare: Non-Accountability And Diminished Democracy In Local Government Contracts For Welfare-To-Work Services, Barbara L. Bezdek

Fordham Urban Law Journal

The Welfare State of the mid-twentieth century has been supplanted by the rise of the Contractual State, miring welfare reform in the United States in this worldwide reinvention of government. Moving people from welfare to work became a primary goal of federal welfare policy with the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, and the Temporary Assistance for Needy Families program it created. This new structure expressly permits states to devolve welfare policy and operations further still, to the county and city levels, and even to private vendors. As a result of this change, new issues of accountability …


Privatized Communities And The "Secession Of The Successful": Democracy And Fairness Beyond The Gate, Sheryll D. Cashin Jan 2001

Privatized Communities And The "Secession Of The Successful": Democracy And Fairness Beyond The Gate, Sheryll D. Cashin

Fordham Urban Law Journal

In the twentieth century we became a nation of homeowners. Among this vast majority of American property owners is a significant and growing subset who live in common interest developments ("CIDs"). CIDs are likely to become a dominant form of private home ownership in the next century. They present a very real threat to the social contract in America because they inculcate secessionist attitudes, which will be very hard to counter. As CIDs continue to proliferate, America will need effective public forums in which to mediate and negotiate solutions to problems that transcend borders, gates, and neighborhoods.


Privatization And Public Employment: An Essay On The Current Status And The Stakes, John D. Donahue Jan 2001

Privatization And Public Employment: An Essay On The Current Status And The Stakes, John D. Donahue

Fordham Urban Law Journal

This Essay engages two questions: Is conventional public service being swept away by a tidal wave of outsourcing? And, if replacement by private providers is eroding public employment, how (if at all) should the interests of government works, and government employment as part of America's social landscape, be considered as factors in the debate about privatization?


Government As Administrator Vs. Government As Purchaser: Do Rules Or Markets Create Greater Accountability In Serving The Poor?, David R. Riemer Jan 2001

Government As Administrator Vs. Government As Purchaser: Do Rules Or Markets Create Greater Accountability In Serving The Poor?, David R. Riemer

Fordham Urban Law Journal

The debate over privatization masks the fact that, whether government provides services with its own employees or buys the same services from private vendors, government remains in charge. This essay looks into the decision whether to use a traditional administrative structure to deliver a service or instead purchase it from private vendors.