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Full-Text Articles in Law

Discriminatory Internal Taxation In The European Union: The Power Of The European Court Of Justice To Limit The Tax Sovereignty Of Member-States Under Article 110 Of The Tfeu, Jarrod Tudor Apr 2015

Discriminatory Internal Taxation In The European Union: The Power Of The European Court Of Justice To Limit The Tax Sovereignty Of Member-States Under Article 110 Of The Tfeu, Jarrod Tudor

Jarrod Tudor

Protectionism can come in a variety of methods including the use of internal taxation policies that discriminate against imports making those imports more expensive on the domestic market and thus favoring domestically-produced goods. Discriminatory taxation policies have been developed by member-states to mask protectionism by distinguishing products based on import status, product similarity, product life cycle, consumption, tax collection practices, transportation charges, and state aid. The Framers of the Treaty on the Functioning of the European Union (TFEU) wrote Article 110 with the objective in mind to prohibit internal taxation policies from discriminating against goods in made in other member-states. …


The Pitfalls Of The (Perfect) Market Benchmark: The Case Of Countervailing Duty Law, Wentong Zheng Nov 2014

The Pitfalls Of The (Perfect) Market Benchmark: The Case Of Countervailing Duty Law, Wentong Zheng

Wentong Zheng

Markets have long been used as benchmarks for economic value in various areas of law. However, a crucial question has received less than adequate attention: what type of market should be used in the market benchmark? More specifically, given all the imperfections one typically finds in day-to-day markets, how perfect does a market have to be in order to qualify as a benchmark for economic value? This Article discusses this question using countervailing duty law as a case study. Countervailing duty law allows the United States to impose countervailing duties on imported merchandise to offset subsidies conferred by foreign governments …


Dodd-Frank’S Confict Minerals Rule: The Tin Ear Of Government-Business Regulation, Henry Lowenstein Mar 2013

Dodd-Frank’S Confict Minerals Rule: The Tin Ear Of Government-Business Regulation, Henry Lowenstein

Henry Lowenstein

This paper examines an unusual provision included in the Dodd-Frank Wall Street Reform and Consumer Protection Act (2010), Section 1502 known as the Conflict Minerals Rule. This provision, having nothing to do with the subject matter of the act itself, attempts to place a chilling effect on the trade of four identified minerals from the Democratic Republic of Congo. The provision and its subsequent rule, surprisingly delegated to the U.S. Securities and Exchange Commission (an agency lacking subject matter expertise in minrals) presents a case and object lession of almost every cost, procedural and legal error that can take place …


Is Free Trade "Free?" Is It Even "Trade?" Oppression And Consent In Hemispheric Trade Agreements, Frank J. Garcia Oct 2011

Is Free Trade "Free?" Is It Even "Trade?" Oppression And Consent In Hemispheric Trade Agreements, Frank J. Garcia

Frank J. Garcia

In order for free trade as a policy to deliver fully on its social promise, it must be both “free” and “trade.” In fact, it must be free, in the sense of voluntary, to be trade at all. In other words, for normative and practical reasons, free trade requires that global economic relations be structured through agreements which reflect the consent of those subject to them. The neoliberal trading system today only imperfectly lives up to this obligation. In this essay, I will examine the role of consent in trade agreements, drawing on examples from CAFTA as representative of important …


The ‘Fair’ Trade Law Of Nations, Or A ‘Fair’ Global Law Of Economic Relations?, Frank J. Garcia Oct 2011

The ‘Fair’ Trade Law Of Nations, Or A ‘Fair’ Global Law Of Economic Relations?, Frank J. Garcia

Frank J. Garcia

No abstract provided.


Nafta And The Creation Of The Ftaa: A Critique Of Piecemeal Accession, Frank J. Garcia Oct 2011

Nafta And The Creation Of The Ftaa: A Critique Of Piecemeal Accession, Frank J. Garcia

Frank J. Garcia

No abstract provided.


The Moral Hazard Problem In Global Economic Regulation, Frank J. Garcia Oct 2011

The Moral Hazard Problem In Global Economic Regulation, Frank J. Garcia

Frank J. Garcia

Global regulation of international business transactions presents a particular form of the moral hazard problem. Global firms use economic and political power to manipulate state and state-controlled multilateral regulation to preserve their opportunity to externalize the social costs of global economic activity with impunity. Unless other actors can effectively counter this at the national and global regulatory levels, globalization re-creates the conditions for under-regulated or “robber baron” capitalism at the global level. This model of economic activity has been rejected at the national level by the same modern democratic capitalist states which currently dominate globalization, creating a crisis of legitimacy …


Planning The Japanese Way In The United States, Art Gemmell Dr. Feb 1991

Planning The Japanese Way In The United States, Art Gemmell Dr.

art gemmell

Why the successful integration of an acquired company doesn't have anything to do with the parentage of the company.


U.S.A.: Recent Internal Service Ruling Restricts Eurodollar Borrowing By United States Companies, Hugh Ault Dec 1973

U.S.A.: Recent Internal Service Ruling Restricts Eurodollar Borrowing By United States Companies, Hugh Ault

Hugh J. Ault

No abstract provided.