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Full-Text Articles in Law
Tax Treaties As A Network Product, Tsilly Dagan
Tax Treaties As A Network Product, Tsilly Dagan
Brooklyn Journal of International Law
The copiousness of tax treaties is often presented as proof, not only of their success but also of their desirability. In focusing on alleviating double taxation by allocating tax revenues, however, the treaties project is a missed opportunity. This article explains that an international tax standard is a network product and uses network theory to explore the potential advantages and drawbacks of the tax treaty network in entrenching such a standard. Networks facilitate stability and self-enforcement. By joining (and remaining in) a network, users benefit from the compatibility with other users; this, in turn, incentivizes new users to join and …
Unilateral Responses To Tax Treaty Abuse: A Functional Approach, Omri Marian
Unilateral Responses To Tax Treaty Abuse: A Functional Approach, Omri Marian
Brooklyn Journal of International Law
In recent years, there has been a dramatic increase in the attention given to abusive tax schemes that take advantage of bilateral tax treaties. The ensuing discourse tends to view potential responses to treaty abuses as a hierarchical set of options, gradually escalating, in which treaty termination is a last resort option. This article argues that the hierarchical view of unilateral responses to treaty abuse is misguided. Unilateral responses to treaty-based abuse are not hierarchically ordered. Rather, the approach to treaty abuse is (and should be) functional, adopting specific types of unilateral responses based on the type of treaty abuse …
How Nations Share, Allison Christians
How Nations Share, Allison Christians
Indiana Law Journal
Every nation has an interest in sharing the gains they help create by participating in globalization. Citizens should be very interested in discovering how well their governments fare in claiming an adequate share of this international income stream, since a government that cannot or will not exert its taxing jurisdiction internationally is potentially missing out on a very large and very productive source of revenue. Yet it is all but impossible for citizens to observe exactly how, or how well, their governments navigate this aspect of economic globalization. The vast majority of international tax law plays out in practice through …
Easements On Tribal Sovereignty, Todd Miller
Easements On Tribal Sovereignty, Todd Miller
American Indian Law Review
No abstract provided.
Case Digest, Journal Staff
Case Digest, Journal Staff
Vanderbilt Journal of Transnational Law
1. Admiralty
Employer is liable as a Pro Hac Vice Owner for Negligence of an Employee Engaged in Services other than Stevedoring
Submersible Oil Storage Facility use in Connection with Off-Shore Drilling is Classifiable as a "Vessel" within Provisions of Jones Act and General Maritime Jurisdiction
Exclusive Remedy Provision of the Puerto Rico Workmen's Accident Compensation Act does not apply to a Puerto Rican Citizen Injured outside the Territory of Puerto Rico
Determination of Unseaworthiness caused by Character of a Person Aboard is Limited to Crew Members' Condition
2. Common Market
European Community Directive Requires that in the Event of …
Case Digest, Journal Staff
Case Digest, Journal Staff
Vanderbilt Journal of Transnational Law
1. Admiralty Shipowner's Warranty of Seaworthiness extends to any Regularly Used Mode of Ingress or Egress
Award of Prejudgment Interest in Admiralty may be Denied Party Substantially at Fault
Contribution will lie against the United States in Non-collision Maritime Cases when United States and Third Party Adjudged Mutually Negligent
Admiralty Jurisdiction does not Extend to Shoreside Injury Caused by Unloaded Cargo
Admiralty Jurisdiction does not Extend to Shoreside Injury Caused by Negligent Handling of Shipowner's Dunnage when Stevedore uses Own Equipment
2. ARBITRATION
Foreign Arbitration Award may be Enforceable at Bankruptcy although Issued after Initiation of Bankruptcy Proceedings
3. CONTRACTS …