Law Commons^™

The Gordian Knot: How The United States, The European Union, And Organization For Economic Cooperation And Development Took Action Against Corporate Tax Avoidance, Katlyn Twomey

Honors Projects in History and Social Sciences

In 2016, the United States had the highest corporate tax rate in the world. Perhaps, the high tax rate could be why American corporations are holding an estimated $2.5 trillion abroad (Cox 2016). According to a study by the Bureau of Economic Analysis, U.S. firms pay a measly 3% in tax to foreign governments on those profits, rather than the 35% U.S. corporate tax rate. How are these corporations able to legally avoid paying taxes on a large percentage of their profits? Many use various loopholes in the laws to shift profits into other countries or U.S. states referred to …

The Human Face Of Permanent Climate-Induced Displacement, Alaina Umbach

Honors Projects in History and Social Sciences

Climate change is predicted to lead to mass displacement, since the land where millions of people currently live will be, at some point, covered with water. For some populations, this will mean to be permanently displaced to a different country because the territory that their sovereign nations occupy will disappear. The most well‐known cases involve the citizens of Vanuatu, Kiribati, Tuvalu, and the Maldives. As the negative impact of climate change becomes clearer and closer in time, policy solutions to this problem are discussed. In this paper, I look at previous cases of populations’ displacement to identify policy lessons that …

Justice For War Criminals: The Trials Of Nazi Concentration Camp Guards At Dachau, Jarrid Trudeau

Honors Projects in History and Social Sciences

This paper will seek to explore whether or not Nazi war criminals tasked with manning and staffing the various concentration and death camps were in any way entitled to due process of law upon their capture and trial. This concept is debated among international Holocaust scholars and often discussed with purely apodictic arguments based upon a lack of understanding of military law. This paper will discuss in detail the rights, liberties, and treatment of Nazi war criminals after World War II in relation to the trials of concentration camp guards. It will also necessarily explore and explicate the misunderstood military …

Unsigning The Rome Statute: Examining The Relationship Between The United States And The International Criminal Court, Allison Naylor

Honors Projects in History and Social Sciences

Presently, 120 states are parties to the Rome Statute establishing the International Criminal Court (ICC). A state that one will not find on the list, however, would be the United States. This project examines the relationship between the International Criminal Court (ICC) and the United States. The United States took part in the negotiating process, signing the Rome Statute under President Bill Clinton, but was not fully satisfied with the agreement reached. Under President Bush, however, the Rome Statute was unsigned. Presently, the United States remains unsigned on the Rome Statute. The relationship between the Court and the United States …

The Global Enforcement Of Human Rights: The Unintended Consequences Of Transnational Litigation, Andrea Boggio

History and Social Sciences Faculty Journal Articles

In the last few years, a growing number of individuals whose basic rights are violated have filed transnational human rights claims in foreign countries. By placing the individual as a holder of basic rights at the core of the process of development, the capability approach, as put forward by Amartya Sen and Martha Nussbaum, provides a fertile theoretical framework to assess translational human rights litigation.

The paper shows that transnational claims are problematic in two regards:

1) They undermine development by discouraging foreign companies from investing in countries that are sources of transnational claims and by weakening local governments and …