Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 5 of 5
Full-Text Articles in Law
International Tax Cooperation, Taxpayers’ Rights And Bank Secrecy: Brazilian Difficulties To Fit Global Standards, Carlos Otávio Ferreira De Almeida
International Tax Cooperation, Taxpayers’ Rights And Bank Secrecy: Brazilian Difficulties To Fit Global Standards, Carlos Otávio Ferreira De Almeida
Carlos Otávio Ferreira de Almeida
This paper analyses the conflict between two constitutionally protected rights: privacy and transparency. The latter has been invoked increasingly often by international organizations committed to tackling harmful tax practices, and the former has been recognized as a crucial human right. In an interconnected world, domestic laws are not capable of countering cross-border tax evasion strategies, so that transparency has become one of the most important topics in international tax cooperation, but it is doubtful whether tax authorities can access banking data in order to obtain information to exchange. The judicial reserve clause upheld by the Brazilian Supreme Court represents a …
The Underutilized Foreign Investor, Griffin Weaver
The Underutilized Foreign Investor, Griffin Weaver
Griffin Weaver
For most states, if not all, the push for economic advancement is at the front of every administration’s agenda. This is especially true for developing countries in the Middle East whose standard of living and international power is largely tied to its economic condition. An important indicator, if not condition, of a state’s economic health is the level of foreign direct investment (FDI) received by the state. This inflow of money is essential for the growth and stability of a state’s economy. As one U.S. official once noted, the United States “need[s] a net inflow of capital of $3 billion …
Consent Order- A Bailout Package For Violators In The Indian Securities Market, Anurag Tripathi, Abhishek Chanda
Consent Order- A Bailout Package For Violators In The Indian Securities Market, Anurag Tripathi, Abhishek Chanda
Anurag Tripathi
Since SEBI was given statutory power in 1992 it has done great deal in both securing the interest of the investors and development of securities market in India. Under the SEBI act, 1992 SEBI came up with elaborate procedure for punishing the violators of the securities laws so as to cause deterrence. However, soon it was realised that SEBI was overburdened with piling up of cases and had short fall in collection of penalty which led to revenue losses to the government. Thus, SEBI came up with the Consent Order Mechanism which is a sort of out of court settlement …
Disaggregating Disasters, Ronnell Andersen Jones
Disaggregating Disasters, Ronnell Andersen Jones
RonNell Andersen Jones
In the years since the September 11 attacks, scholars and commentators have criticized the emergence of both legal developments and policy rhetoric that blur the lines between war and terrorism. Unrecognized, but equally as damaging to democratic ideals—and potentially more devastating in practical effect—is the expansion of this trend beyond the context of terrorism to a much wider field of non-war emergency situations. Indeed, in recent years, war and national security rhetoric has come to permeate the legal and policy conversations on a wide variety of natural and technological disasters. This melding of disaster and war for purposes of justifying …
Transparent And Commercialized?: Managing The Public-Private Model For Data Production And Use, Shubha Ghosh
Transparent And Commercialized?: Managing The Public-Private Model For Data Production And Use, Shubha Ghosh
Shubha Ghosh
This Article examines the relationship between two trends: the move towards transparency in government data and information and the increasing commercialization of data through social network and other sites. The author presents a normative framework for reconciling these two trends, analyzes the legal implications of this normative framework, and examines three case studies: the private use of government real estate assessment records, the creation of websites like data.gov, and governmental protection of databases. The Article concludes with a proposal for an open source licensing model for data and information.