Law Commons^™

It’S All About The Drd, What’S Wrong With Foreign Branches, And A Few Other Things You Should Know About The New International Tax Provisions, Rebecca Rosenberg

Loyola of Los Angeles Law Review

This Article highlights and analyzes some important points about the new international tax rules. For example, such provisions do not create an entirely territorial system. The partial movement towards territorial objectives is accomplished largely through the new 100% dividends received deduction (DRD) for certain foreign dividends from foreign corporations. However, this new DRD is much more limited in its application than most taxpayers may realize (for example, due to a very long holding period requirement). Even when the DRD potentially applies, taxpayers may attempt to claim foreign tax credits instead.

In addition, some of the new tax provisions show a …

Net Neutrality And The European Union’S Copyright Directive For The Digital Single Market, Nathan Guzé

Loyola of Los Angeles International and Comparative Law Review

The European Union’s Copyright Directive for the Digital Single Market should cause concern for net neutrality advocates. This article casts a critical gaze at Article 17 (previously Article 13) of this new Directive. It chronicles the Directive’s life: starting as a reaction to the perceived inadequate copyright protections provided by the previous Information Society Copyright Directive through to its then-present status circa May 2019. Next, net neutrality is defined, and its benefits and detriments are weighed to ultimately determine the policy is desirable. Article 17’s call for eliminating safe-harbor provisions for content hosts and its call for content filters signal …

Israeli Exception-Alism: The Nation-State Law And Its Place In The Israeli Geopolitical Zeitgeist, Daniel Bral

Loyola of Los Angeles International and Comparative Law Review

Israel is no stranger to the scorn of the international community. In many respects, Israel is held to a different standard than other nations. In July 2018, that hypothesis was tested when Israel’s Knesset passed The Basic Law: Israel – The Nation State of the Jewish People. Though largely symbolic, the Law declares, inter alia, “[t]he exercise of the right to national self-determination in the State of Israel is unique to the Jewish People.” Critics lambasted the clause for allegedly violating international law by rejecting non-Jews’ right to exercise self-determination in the State of Israel. This note argues that the …

Flor Freire V. Ecuador, Raymond Chavez

Loyola of Los Angeles International and Comparative Law Review

This case is about the discharge from duty of a Second Lieutenant of the Ecuadorian army who had been accused of engaging in homosexual conduct. The Court found violation of several articles of the American Convention. The violation of the prohibition of discrimination is the most significant one.

A Wall Runs Through It: Comparing Mexican And Californian Legal Regimes In The California Floristic Province, Joseph E. Farewell

Loyola of Los Angeles International and Comparative Law Review

Habitats are often divided by international borders, leaving ecosystems in varying states of protection, development, and danger. The California Floristic Province, which traverses the United States-Mexico border, is one such example. This border, which divides a once-continuous ecological region, not only represents an international crossing, but also a shift in legal, land, and conservation regimes. These differences reveal particular vulnerabilities for California Floristic Province habitat on the Mexican side of the border region, showing that the ecosystem is in danger because of rapid real estate development pressures and unfavorable environmental laws. Accordingly, this note recommends three main changes to Mexican …

The United Nations Compensation Commission: Mass Reparations Apotheosis, Gregory Townsend

Loyola of Los Angeles International and Comparative Law Review

No abstract provided.

Zhu And Chen Revisited: An Update On The Ecj’S Jurisprudence On The Derivative Rights Of Third-Party Nationals, David H. King

Loyola of Los Angeles International and Comparative Law Review

No abstract provided.

Malaysia Historical Salvors Revisited:, John P. Given

Loyola of Los Angeles International and Comparative Law Review

No abstract provided.

Legal Education In The United States: Moving Toward More Practical Experience, Hon. Sandra R. Klein

Loyola of Los Angeles International and Comparative Law Review

No abstract provided.

Rochac Hernández Et Al. V. El Salvador, Kimberly E. Barreto

Loyola of Los Angeles International and Comparative Law Review

This case is about the forced disappearance of five children during El Salvador’s Civil War. The State forcedly took thousands of children to curb rebel forces in rural areas. Unsurprisingly, the Court found violation of several articles of the American Convention, but the case is notable because it addresses Article 19 (Rights of the Child), an article of the Convention rarely discussed.

Elusive Justice: The Rohingya Chronic Crisis And The Responsibility To Protect, Sumangala Bhattacharya

Loyola of Los Angeles International and Comparative Law Review

No abstract provided.

Election Hacking: A Trifecta Of Sovereignty, Intervention, And Use Of Force Violations In International Law, Arlen Printz

Loyola of Los Angeles International and Comparative Law Review

No abstract provided.

Judicial Review And Constitutional Interpretation In Afghanistan: A Case Of Inconsistency, Shoaib Timory

Loyola of Los Angeles International and Comparative Law Review

No abstract provided.

How Two Sunken Ships Caused A War: The Legal And Cultural Battle Between Great Britain, Canada, And The Inuit Over The Franklin Expedition Shipwrecks, Christina Labarge

Loyola of Los Angeles International and Comparative Law Review

No abstract provided.

Financial Repression In China: Short-Term Growth But Long-Term Crisis, Guangdong Xu, Michael Faure

Loyola of Los Angeles International and Comparative Law Review

No abstract provided.

Given Today's New Wave Of Protectionsim, Is Antitrust Law The Last Hope For Preserving A Free Global Economy Or Another Nail In Free Trade's Coffin?, Allison Murray

Loyola of Los Angeles International and Comparative Law Review

No abstract provided.

Venezuela Undermines Gold Miner Crystallex's Attempts To Recover On Its Icsid Award, Sam Wesson

Loyola of Los Angeles International and Comparative Law Review

No abstract provided.