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- Brexit; European Union (EU); Article 50; Lisbon Treaty; United Kingdom; Intellectual Property; European Free Trade Association (EFTA); European Economic Area (EEA); World Trade Organization (WTO); EU Member States; Donald Tusk; Paris Convention for the Protection of Industrial Property; EU law; World Trade Organization's Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS Agreement); Multilateral agreements; Free trade agreemnt (FTA); TRIPS Plus; Jurisdiction; Court of Justice of the European Union (CJEU); The Treaty on the Functioning of the European Union (TFEU); Harmonization; European Union Intellectual Property Office (EUIPO); European Court of Justice (ECJ); Supreme Court of the United Kingdom; Trademarks; Registered Community Designs; European Patent Office (EPO); European Patent Convention (EPC); Unitary Patents; British law; General Agreement on Tariffs and Trade (GATT); European Council; European Commission (1)
- European Commission; Apple Inc.; EU Member States; Fiscal policies; Tax regulations; General Court of the European Union; U.S. Department of the Treasury; European Community; Harmonization; European Union (EU); EU Single Market; Treaty of the European Union (TFEU); Treaty Establishing the European Community; Organization for Economic and Development (OECD); International Monetary Fund (IMF); Foreign direct investment; Ireland; Google; Facebook; Transfer Pricing Guidelines; Transactional net margin method; transactional profit split; International tax system (1)
- Foreign Tax Credit; I.R.C. § 7701(o); Economic Substance Doctrine; Structuring; Foreign Tax Credit Regime; Tax Abuse; Circuit Split; Bank of New York Mellon Corp. v. Commissioner (1)
- General Data Protection Regulation; Data Protection; European Union; U.S. Surveillance Practices; National Security Agency; NSA; Small Business; European Data Privacy Law; Transatlantic Data Transfer; Data Protection Authorities (1)
- Lake Victoria; Uganda; Lake Victoria Basin; Africa; East Africa; Migingo; Kenya; Migingo Island; Lord Curzon; International Court of Justice; Chater of the Organization of Aftican Unity; Nile River; East African Rift; African Union; Thalweg; Uti possidetis; Effectivités; Great Lakes Region; (1)
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- Microfinance; Latin America; TMR Guidelines; Small Business; micro-entrepeneurs; Association of Supervisors of Banks of the Americas; ASBA; Basel Committee for Banking Supervision; BCBS; Consultative Group to Assist the Poor; CGAP; Prudential Regulations; PR; Non-Prudential Regulations; NPR; Debt Collection (1)
- Music; Music streaming services; Digital streaming; Copyright; Spotify; Rhapsody; Royalties; Consumer Rights Act; Loi Hamon; Apple; International Federation of Phonographic Industry; Federal Rules of Civil Procedure; Competition Appeal Tribunal; United States America (USA); United Kingdom (UK); France; Class representative; Class actions; Competition law; Deezer; Familles de France and Union Nationale des Associations Familiales; Digital distribution; Music industry (1)
- Public Bankruptcy; Sovereign Debt; Debt Restructuring; Sovereign Debt Restructuring; International Law; Collective Action Clause; International Capital market Association; National Debt; Debt Default; Greece; International Monetary Fund; Sovereign Debt Restructuring Mechanism; United Nations Conference on Trade and Development; UNCTAD; IMF; SDRM; (1)
- Second Circuit; Fifth Circuit; Eighth Circuit; Bright Line Rule; I.R.C. §§ 901-909; Sham Transactions; Subjective Non-Tax Business Purpose; Bank of New York (BNY); Structured Trust Advantaged Repackaged Securities (STARS); Internal Revenue Service (IRS); Barclays Bank PLC; Tax Court; Common Law Doctrine; Gregory v. Helvering; Gilbert v. Commissioner; Frank Lyon Co. v. United States; Health Care and Education Reconciliation Act; Fail Presumption; Bifurcation; Tax Benefits as Profit; Compaq Comput. Corp. & Subsidiaries v. Commissioner; IES Industries v. United States; Congressional Intent; (1)
Articles 1 - 8 of 8
Full-Text Articles in Law
Slipping Through The Cracks: How Digital Music Streaming Cuts Corners On Artists’ Royalty Revenues Globally, Frances Lewis
Slipping Through The Cracks: How Digital Music Streaming Cuts Corners On Artists’ Royalty Revenues Globally, Frances Lewis
Brooklyn Journal of International Law
At a time when the digital distribution of music is dominating the music industry, there are more music consumers than ever. This makes it vitally important for performing artists to receive the credit they are due. An inherent problem in music’s digital distribution market is that music streaming companies often fail to acquire proper licenses to expand their music libraries faster than their competitors. Performing artists who may not have the same income stream as their A-list counterparts often cannot bear the cost of litigation to pursue uncredited royalties. The U.S. class action model provides performing artists with a legal …
What About Small Businesses? The Gdpr And Its Consequences For Small U.S.-Based Companies, Craig Mcallister
What About Small Businesses? The Gdpr And Its Consequences For Small U.S.-Based Companies, Craig Mcallister
Brooklyn Journal of Corporate, Financial & Commercial Law
Fast-approaching changes to European data privacy law will have consequences around the globe. Historically, despite having dramatically different approaches to data privacy and data protection, the European Union and the United States developed a framework to ensure that the highspeed freeway that is transatlantic data transfer moved uninterrupted. That framework was overturned in the wake of revelations regarding U.S. surveillance practices, and amidst skepticism that the United States did not adequately protect personal data. Further, the European Union enacted the General Data Protection Regulation (GDPR), a sweeping overhaul of the legal data protection landscape that will take effect in May …
Exploiting Latin American Microfinance Deregulation: One Borrower At A Time, Karlamaria Cabral
Exploiting Latin American Microfinance Deregulation: One Borrower At A Time, Karlamaria Cabral
Brooklyn Journal of Corporate, Financial & Commercial Law
Microfinance seeks to eradicate poverty through the economic growth and development that results when seed capital is given to microenterprises. In 2015, Latin America’s microfinance loan portfolio totaled $40 billion USD and included more than twenty-two million borrowers. Due to the current state of microfinance in the region—abusive lending practices and betraying the original goal and purpose of eradicating poverty—this Note advocates for a regional regulatory body, such as the Latin American Microfinance Association, that would develop and assist Latin American countries to implement model legal frameworks that increase client protection, create licensing requirements, establish interest rate caps, and recognize …
Sovereign Debt Restructuring And English Governing Law, Steven L. Schwarcz
Sovereign Debt Restructuring And English Governing Law, Steven L. Schwarcz
Brooklyn Journal of Corporate, Financial & Commercial Law
The problem of sovereign indebtedness is becoming a worldwide crisis because nations, unlike individuals and corporations, lack access to bankruptcy laws to restructure unsustainable debt. Decades of international efforts to solve this problem through contracting and attempted treaty-making have failed to provide an adequate debt-restructuring framework. A significant amount of outstanding sovereign debt is governed, however, by English law. This Article argues that the U.K. Parliament has the extraordinary power to help solve the problem of unsustainable country debt by changing English law to facilitate fair and consensual debt restructuring. This Article also proposes modifications to English law that Parliament …
Restructuring Intellectual Property Jurisdictions Post-Brexit: Strategic Considerations For The Eu And Britain, Alexandra George
Restructuring Intellectual Property Jurisdictions Post-Brexit: Strategic Considerations For The Eu And Britain, Alexandra George
Brooklyn Journal of International Law
Britain’s decision to “Brexit” from the European Union has caused great uncertainty and justified concern with respect to intellectual property laws and investments. Post-Brexit arrangements between the European Union and Britain have not yet been determined, and it is unclear whether these will be settled with respect to intellectual property law before Brexit is due to take effect in 2019. With intellectual property intensive industries accounting for 88 percent of EU imports and 90 percent of EU exports, British-EU intellectual property arrangements are the subject of intense interest worldwide as intellectual property owners and users speculate as to the likely …
Tax In The World Of Antitrust Enforcement: European Commission’S State Aid Investigations Into Eu Member States’ Tax Rulings, Nina Hrushko
Tax In The World Of Antitrust Enforcement: European Commission’S State Aid Investigations Into Eu Member States’ Tax Rulings, Nina Hrushko
Brooklyn Journal of International Law
In August 2016, after a two-year investigation, the European Commission issued a negative State aid ruling against Ireland, finding that the country had provided illegal tax benefits to Apple Inc. and requesting the government to collect €13 billion in retroactive taxes from the company. This decision sparked a heated debate around the globe about the European Commission’s authority to interfere into the individual EU Member States’ fiscal policies and order retroactive tax recoveries. This Note explores the application of EU State aid rules to tax laws and, in particular, EU Member States’ tax rulings, and discusses the European Commission’s investigations …
The Migingo Island Dispute Between Kenya And Uganda, Christopher R. Rossi
The Migingo Island Dispute Between Kenya And Uganda, Christopher R. Rossi
Brooklyn Journal of International Law
Migingo is an islet in Lake Victoria, half the size of a football field. For most of its history, it had no significance. Recent adulterations to the lake’s water table in an age of climate change and to its biology in the Anthropocene age have altered the utility of the islet. It now sits atop the lake’s most fertile fishing ground and serves as a strategic off shore port straddling the water border between Uganda and Kenya. Uganda and Kenya dispute its sovereignty. Ownership of this microdot threatens bilateral peace and impacts regional security and economic development discussions. This article …
Putting The Substance Back Into The Economic Substance Doctrine, Nicholas Giordano
Putting The Substance Back Into The Economic Substance Doctrine, Nicholas Giordano
Brooklyn Journal of Corporate, Financial & Commercial Law
The foreign tax credit, which saves U.S. taxpayers from paying both foreign and domestic income taxes on the same income, is critical to facilitating global commerce. However, as savvy taxpayers discover increasingly complicated ways to abuse the foreign tax credit regime through the structuring of business transactions, courts have become increasingly skeptical of the validity of those transactions. Using the economic substance doctrine, a common law doctrine codified in 2010 at I.R.C. § 7701(o), courts will disallow tax benefits stemming from a transaction that is not profitable absent its tax benefits, and which the taxpayer had no incentive to undertake …