Law Commons^™

Taxing Indirect Transfers: Improving An Instrument For Stemming Tax And Legal Base Erosion, Wei Cui

Wei Cui

Numerous countries (e.g. Canada, Australia and Japan) tax foreigners on the gains realized on transfers of interests in foreign entities that invest directly or indirectly in real estates in these countries. In the last few years, actions taken by tax authorities in India, China, Brazil, Indonesia and other non-OECD countries have highlighted the possibility of taxing a broader range of “indirect share transfers” by foreigners. This Article argues taxing indirect transfers can have vital policy significance in countries where foreign inbound investments are actively traded in offshore markets: it not only deters tax avoidance, but may also stanch “legal base …

U.S.-Latin American Free Trade Agreements And Access To Medicine, Dominique Lochridge-Gonzales

Dominique Lochridge-Gonzales

U.S.-Latin American Free Trade Agreements and Access to Medicine analyzes the effects of FTA provisions on access to medicine. Access to medicine lies at the heart of the crossroads between the international human right to health and international intellectual property law delineated in TRIPS. True availability of essential medicines to millions of people depends on a balance between the formations of these medicines in the first place (through rewarding innovation) and promulgating rules that allow for practicable access to those medicines. FTAs provide a method for implementing the right to health by fostering practicable access to essential medicines in the …

Confucianism And Antitrust: China's Emerging Evolutionary Approach To Anti-Monopoly Law, Thomas J. Horton

Thomas J. Horton

In August, 2007, the People’s Republic of China, through its National People’s Congress, enacted its Anti-Monopoly Law, which took effect in August, 2008. This article discusses the historical, cultural, and philosophical values that have helped to shape and influence China’s current AML. Rather than following the United States and Europe, China appears to be charting its own course in interpreting and enforcing its competition laws. Based upon China’s history, culture, and Confucian ethics and morals, this article forecasts that China’s future AML enforcement will be based upon social, moral, and ethical considerations, as well as economic ones. This article concludes …

New Financing, Market Stabilization, And Debt-Cutting Techniques In Sovereign Debt Restructurings: The European Perspective, Matteo Mazzoni

matteo mazzoni

As of today there are two major models of sovereign debt restructuring. The first model is offered by the experiences of the Paris Club and the London Club. The second model is based on the active intervention, leadership, and financial support of international institutions, such as the IMF.

The recent experiences of sovereign debt restructurings in the Eurozone follow the second model. However, the first model has also been a source of inspiration. In particular, recourse to the practice of seeking solutions through negotiations has been made in the area of debt-cutting required from the private sector’s bondholders.

Notwithstanding the …

The Extraterritoriality Of Eu Data Privacy Law - Its Theoretical Justification And Its Practical Effect On U.S. Businesses, Dan Jerker B. Svantesson

Dan Svantesson

Due to its extraterritorial effect, the European Union’s trailblazing data privacy law has long been a major concern for U.S. businesses. With the proposal for a new data privacy framework in the EU, with potential penalties of up to 2% of an offending enterprise’s annual worldwide turnover, such concerns are justified indeed; particularly as the EU at the same time seems to be expanding the extraterritorial reach of its data privacy law.

This article examines the extraterritoriality of current and proposed EU data privacy law and analyses whether those claims of extraterritoriality can be either justified or objected to by …

Networking Customary Law, Scott Sullivan

Scott Sullivan

In United States v. Jones, the U.S. Supreme Court considered whether gathering four weeks of GPS information capturing a suspect’s movement on public roads constituted an unlawful search under the Fourth Amendment of the U.S. Constitution. In two separate concurring opinions, Justices Alito and Sotomayor rejected the notion that all of a citizen’s movements in public were free from the Amendment’s protection. A unifying theme for both justices was the power of contemporary technology to aggregate isolated acts into a comprehensive knowledge of a person’s private life. Justice Alito writing on behalf of four Justices notes that, over time, the …

International Law Colloquia, Spring 2006 Series, Roger Alford, Laura Dickinson, Mark Drumbl, Karen Knop, Diane Orentlicher, Brad Roth, Edward Swaine

Mark A. Drumbl

Spring 2006 Presenters: February 10: Laura A. Dickinson (University of Connecticut School of Law), Democracy and Trust February 17: Mark A. Drumbl (Washington and Lee University School of Law), Atrocity and Punishment February 24: Karen Knop (University of Toronto Faculty of Law), Enemies and Outlaws: War and the Public/Private Citizen March 3: Brad R. Roth (Wayne State University Department of Political Science), State Sovereignty, International Legality, and Moral Disagreement April 7: Diane Orentlicher (American University Washington College of Law), Whose Justice? Reconciling Universal Jurisdiction with Democratic Principles April 14: Roger P. Alford (Pepperdine University School of Law), Foreign Relations as …

Trade, Globalisation And Economic Policy, Patrick Kelly

Patrick Kelly

No abstract provided.

The Least Religious Branch? The New Islamic Constitutionalism After The Arab Spring, Intisar Rabb

Intisar A. Rabb

No abstract provided.