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Articles 1 - 5 of 5
Full-Text Articles in Law
Hanging Together: A Multilateral Approach To Taxing Multinationals, Reuven S. Avi-Yonah
Hanging Together: A Multilateral Approach To Taxing Multinationals, Reuven S. Avi-Yonah
Michigan Business & Entrepreneurial Law Review
The recent revelation that many multinational enterprises (MNEs) pay very little tax to the countries they operate in has led to various proposals to change the ways they are taxed. Most of these proposals, however, do not address the fundamental flaws in the international tax regime that allow companies like Apple or Starbucks to legally avoid taxation. In particular, the Organization for Economic Co-operation and Development (OECD) has been working on a Base Erosion and Profit Shifting (BEPS) project and is supposed to make recommendations to the G20, but it is not clear yet whether this will result in a …
The Problem Of Purpose In International Criminal Law, Patrick J. Keenan
The Problem Of Purpose In International Criminal Law, Patrick J. Keenan
Michigan Journal of International Law
Keenan addresses the problem of purposes in this Article, with two principal objectives. The first is to sort through the competing theories to identify the core purposes of international criminal law. The second is to show how those purposes are or can be put into effect in actual cases. These questions are important because the purposes for which the law is deployed significantly influence how it is deployed. Prosecutors bring different kinds of cases and argue different theories based at least in part on what they hope to achieve. For example, in the domestic context, prosecutors might choose to prioritize …
The European Union's Human Rights Obligations Towards Distant Strangers, Aravind Ganesh
The European Union's Human Rights Obligations Towards Distant Strangers, Aravind Ganesh
Michigan Journal of International Law
Section I begins by setting out certain provisions added by the Lisbon Treaty requiring the European Union to promote human rights, democracy, and the rule of law in all its “relations with the wider world.” Section II then recounts a recent interpretation of these provisions, which understands them primarily as mandating compliance with international law, and thus largely denies extraterritorial human rights obligations to protect. While the fundamentals of this “compliance” reading are correct, Section III demonstrates that the notion of international law involved here entertains an expansive view of prescriptive jurisdiction, that is, a political institution’s authority to prescribe …
Shared Responsibility Regulation Model For Cross-Border Reproductive Transactions, Sharon Bassan
Shared Responsibility Regulation Model For Cross-Border Reproductive Transactions, Sharon Bassan
Michigan Journal of International Law
The term “cross-border reproductive transactions” refers to the movement of tens of thousands of people, who travel from one country to purchase reproductive services from suppliers in other countries, in order to have a child.2 It is estimated that between eleven and fourteen thousand patients in Europe alone engage in this practice annually.3 Historically, the phrase ‘medical tourism’ used to refer to the travel of patients from less-affluent countries seeking better healthcare in countries with superior healthcare standards. Today, the journey is just as likely to flow in the opposite direction, as patients travel from industrialized to less affluent countries …
Confessions In An International Age: Re-Examining Admissibility Through The Lens Of Foreign Interrogations, Julie Tanaka Siegel
Confessions In An International Age: Re-Examining Admissibility Through The Lens Of Foreign Interrogations, Julie Tanaka Siegel
Michigan Law Review
In Colorado v. Connelly the Supreme Court held that police misconduct is necessary for an inadmissible confession. Since the Connelly decision, courts and scholars have framed the admissibility of a confession in terms of whether it successfully deters future police misconduct. As a result, the admissibility of a confession turns largely on whether U.S. police acted poorly, and only after overcoming this threshold have courts considered factors pointing to the reliability and voluntariness of the confession. In the international context, this translates into the routine and almost mechanic admission of confessions— even when there is clear indication that the confession …