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David Vs. Goliath (2001): An Analysis Of The Oecd Harmful Tax Competition Policy, Truman Butler Dec 2001

David Vs. Goliath (2001): An Analysis Of The Oecd Harmful Tax Competition Policy, Truman Butler

LLM Theses and Essays

The OECD or Organization for Economic Cooperation and Development has produced a report titled Harmful Tax Competition An Emerging Global Issue. The report is the single largest threat to the offshore finance industry. Further, the sweeping recommendations made by the report would at worst potentially discourage foreign investment in some of the more established offshore financial centers. This thesis represents an analytical view of the report and further gives some highlights to the anomalies found in the tax regimes of the major industrialized countries. It is clear that the actions of the OECD does create in effect a tax cartel. …


Gap-Filling And Freedom Of Contract, Shumei Lu May 2000

Gap-Filling And Freedom Of Contract, Shumei Lu

LLM Theses and Essays

When a client asks his lawyer what his duties are under a particular contract, normally the lawyer’s first response is “show me the contract.” Does the contract provide all the contract duties in its expressed form? Definitely not. By now everyone acknowledges that, to some extent, all contracts have some gaps. Even the most carefully drafted document rests on volumes of assumptions that cannot be explicitly expressed.1 The inevitability of gaps reflects both our “relative ignorance of fact” and “our relative indeterminacy of aim.” Generally speaking, there are three types of gaps: first, the parties to a contract have not …


The New Dimensions Of United Nations Peacemaking, Louis B. Sohn Sep 1996

The New Dimensions Of United Nations Peacemaking, Louis B. Sohn

Scholarly Works

Since its beginning, mankind has alternated between periods of peace and war. The Twentieth Century was the first one in which attempts were made to outlaw war and to establish institutions which would protect the peoples of the world against war. After the carnage of the Second World War, the United Nations was established "to save succeeding generations from the scourge of war," and the Security Council was given the "primary responsibility for the maintenance of international peace and security." The founders of the United Nations tried to ensure that the Council would have necessary means for discharging this responsibility, …


The Role Of The United Nations In The Maintenance Of Peace Before And After The Year Two Thousand, Gabriel M. Wilner Sep 1996

The Role Of The United Nations In The Maintenance Of Peace Before And After The Year Two Thousand, Gabriel M. Wilner

Scholarly Works

This short description of some of the important ideas set forth in the various contributions to the Colloquium is meant to give the reader an idea of the broad spectrum of issues and problems with which the international community is confronted both in continuing to use the present structure and competence of the Security Council and in making reforms. While the General Assembly and other organs of the United Nations and of regional and national institutions are mentioned as useful in the struggle to maintain world peace, it is clear that the Security Council will continue to dominate the work …


Sources Of International Law, Louis B. Sohn Dec 1995

Sources Of International Law, Louis B. Sohn

Scholarly Works

To summarize, States can agree on international law begin made in any way they wish. Once they agree on a method, the matter is over. As I have pointed out, every few y ears we invent a new method; there is no end to ingenuity of human beings. by the year 2000, there might be one or two more methods. We are still applying the 19th century rule that international law is made by the community of states, but in every generation the community has been able to invent new methods for crystallizing international law. We finally have accepted the …


Reflections On Regional Human Rights Law, Gabriel M. Wilner Dec 1995

Reflections On Regional Human Rights Law, Gabriel M. Wilner

Scholarly Works

The principal purpose of the Colloquium, as can be seen from the great attention given to the papers presented by the second panel, was to discuss the uses of customary international human rights law in the defense of human rights before national courts. More generally, these discussions focused on the effectiveness of customary international human rights rules in influencing legislative and policy-making, administrative decisions and, particularly, judicial adjudication, at international and national levels. The initial and wider question of the feasibility of using custom as a source of human rights rules formed the underlying aspects of the debates in the …


French And American Judicial Opinions, Michael Wells Jan 1994

French And American Judicial Opinions, Michael Wells

Scholarly Works

In this Article, I examine the foundations of American judicial form, in particular the proposition that powerful instrumental considerations support the issuance of reasoned opinions. This project proceeds from the belief that the form of judicial opinions deserves serious scholarly attention despite the broad consensus about its value, because it frames the terms of debate on every issue courts confront. My analysis is built on the view that critical insights into the nature of one's own legal system can be gleaned only by "understand[ing] what [one's] system is not," a task that requires putting aside the internal perspective of a …


Can International Law Provide Extra-Constitutional Protection For Excludable Aliens?, Louis B. Sohn Dec 1991

Can International Law Provide Extra-Constitutional Protection For Excludable Aliens?, Louis B. Sohn

Scholarly Works

This paper focuses on the problems of those who do not qualify for a regular admission as refugees, but are detained at the entrance point, or are detained in the United States after being released on temporary parole or pending repatriation. The thesis I shall try to defend is that these persons must be treated according to basic rules of humanitarian law; that they are entitled to be treated as human beings, regardless of any particular legislation or administrative regulations depriving them of basic legal protection granted to citizens and regular residents of the country.


Foreign Policy And Export Controls: How Will The Canada-United States Free Trade Agreement Accommodate The Extraterritorial Application Of The United States Laws To Canadian Exports Of Goods And Technology?, Dorinda G. Dallmeyer Dec 1989

Foreign Policy And Export Controls: How Will The Canada-United States Free Trade Agreement Accommodate The Extraterritorial Application Of The United States Laws To Canadian Exports Of Goods And Technology?, Dorinda G. Dallmeyer

Scholarly Works

This paper begins with a comparison of the Canadian and U.S. export control structures. It examines resulting conflicts between the two. It then describes the provisions of the Free Trade Agreement which address the harmonization of export controls. While the Agreement is far-reaching, it is important to note that the FTA is not a Customs Union. That is, the two countries are not going to develop a common external trade policy but will continue to maintain independent trade relations with respect to third countries. In light of that fact, the paper analyzes the prospects for continuing conflict between the United …


American Acceptance Of The Jurisdiction Of The International Court Of Justice: Experiences And Prospects, Louis B. Sohn Dec 1989

American Acceptance Of The Jurisdiction Of The International Court Of Justice: Experiences And Prospects, Louis B. Sohn

Scholarly Works

The International Court of Justice ("ICJ" or "Court") is the successor to both the Permanent Court of Arbitration and the Permanent Court of International Justice. Before the first court was established in 1899, only ad hoc tribunals existed. This was due to a basic fact of international law that international tribunals possessed jurisdiction only if the parties to the case conferred it on the tribunal either for that case or previously by an international agreement. Therefore, the great problem of international law today is how to confer as much jurisdiction on the international court as possible. Now that the use …


Conference Introduction, C. Ronald Ellington Jun 1989

Conference Introduction, C. Ronald Ellington

Scholarly Works

I am pleased to welcome everyone, especially our distinguished speakers, to this most important conference. Our purpose is to discuss ways of maintaining the post-World War II multilateral trading system between the United States and its economic parters, the OECD and the developing world. The Uruguay Round multilateral trade negotiations have given the international community a forum to thoroughly examine the possibility of brining all international trade under a common multilateral trading system, unencumbered by barriers and national interests. The liberalization of trade in services and the protection of industrial and intellectual property rights are an essential part of the …


The Warranty Of Quality In Sale Of Goods Under The Perspective Of The American And French Law, Renaud Baguenault De Puchesse Jan 1989

The Warranty Of Quality In Sale Of Goods Under The Perspective Of The American And French Law, Renaud Baguenault De Puchesse

LLM Theses and Essays

While the United States’ common law system is characterized by diversity due to each state having its own set of rules, in certain areas there are nationwide legislative attempts of unification and standardization. One such attempt is the adoption of the Uniform Commercial Code which governs the sale of goods law in the United States. The French civil law system generally differs greatly from the American system in that it is primarily based upon statutes and codes. However, the American Uniform Commercial Code and the French Civil Code provide tangible, comparable bases to assess similarities and differences between American and …


Suggestions For The Limited Acceptance Of Compulsory Jurisdiction Of The International Court Of Justice By The United States, Louis B. Sohn Jan 1988

Suggestions For The Limited Acceptance Of Compulsory Jurisdiction Of The International Court Of Justice By The United States, Louis B. Sohn

Scholarly Works

In the last few years quite a few international lawyers have been complaining about the 1985 termination (with effect on April 7, 1986) by the United States of its 1946 declaration accepting the compulsory jurisdiction of the International Court of Justice. Little attention has been paid to the fact that during the forty years since the making of this declaration many other states have changed their declarations, often several times, in order to adept them to the Court's jurisprudence and to new circumstances. By 1985, the United States declaration was in fact obsolete, and some of the reservations contained in …


A New And Old Theory For Adjudicating Standardized Contracts, Eric Mills Holmes, Dagmar Thurmann Dec 1987

A New And Old Theory For Adjudicating Standardized Contracts, Eric Mills Holmes, Dagmar Thurmann

Scholarly Works

The purpose of this article is rather simple, extracting a new theory of standard form contracts from the good bits of the spectrum of "old" ideas and combining them with some fresh rethinking. For something fresh, the authors choose to examine the German law on standard form contracts. The authors have tried to remain neutral observers but in extracting the best from the spectrum of ideas one necessarily states--in this instance, one of pragmatic compromise. Thus, this article will cull and identify elements from the spectrum specifically concerning standard form contracts and compare them with the German approach. This process …


Introduction To Panel Iii: Regional And Other International Organizations Responses To Internal Conflict, Louis B. Sohn Mar 1983

Introduction To Panel Iii: Regional And Other International Organizations Responses To Internal Conflict, Louis B. Sohn

Scholarly Works

The United Nations has been trying to do three different things. First, the United Nations had to develop the basic principles of intervention. Most of them were borrowed from the Charter of the Organization of American States, especially those on intervention, but they went much further concerning the limitations on help to guerrillas and the problems of interference by various means. The United Nations Declaration on Friendly Relations, the Declaration on Inadmissibility of Intervention, and several other documents have been broadening or clarifying the law on the subject over the last 20 years. Second, as noted previously, the United Nations …


Introduction To Panel I, Gabriel M. Wilner Mar 1983

Introduction To Panel I, Gabriel M. Wilner

Scholarly Works

The work of this panel is to sort out the theories and arguments on the obligations of individual states, as distinguished from the international or regional community of states acting under the rules of an international organization, in dealing with internal conflicts in other states. Are states assisted in determining their obligations by existing standards of international law? The panel will wish to address itself to the central question of the content of international law standards on intervention. In doing so it may also wish to offer some definition of "internal conflict" and discuss the ramifications of the passage from …


Ironies Of Intervention, Milner S. Ball Mar 1983

Ironies Of Intervention, Milner S. Ball

Scholarly Works

I have detected in our deliberations this afternoon two ironies. The first is this: the dissentient receive more protection as enemies than as citizens. As we have heard today, there is greater opportunity for the assimilation of humanitarian law if the sides engaged in internal conflict are regarded as combatants and not as fellow citizens. With the application of the law of armed conflict comes the prospect that the opponents may observe some degree of mutual respect. Such dignity as the law accords thus becomes a function of formalized hostility rather than of civil affection, of open distrust rather than …


A Message Of Hope, Dean Rusk Mar 1983

A Message Of Hope, Dean Rusk

Scholarly Works

So I would hope, based upon the extraordinarily interesting discussion that we have had here during this Colloquium, that we try to follow it up a bit and not be too discouraged about the modesty of certain things that might be done, but see if we cannot find some way to encapsulate, surround, isolate these internal violence situations so that they do not contribute to those great struggles which could end us all.


Gradations Of Intervention In Internal Conflicts, Louis B. Sohn Mar 1983

Gradations Of Intervention In Internal Conflicts, Louis B. Sohn

Scholarly Works

I promised to suggest a definition. It is a very modest one, simply trying to apply the language of article 51 of the Charter about self-defense to the problem of military intervention. It might be desirable to have at least a rule which would say: "No military invention by one state in the internal armed conflicts in another state is permissible except in an extreme emergency requiring instant response and subject to imimediate termination of such emergency action on the request of the United Nations or an appropriate regional organization."


"Criminal Records"--A Comparative Approach, Sigmund A. Cohn Feb 1974

"Criminal Records"--A Comparative Approach, Sigmund A. Cohn

Scholarly Works

There is in the United States a need to balance the interest of the public in the apprehension and conviction of criminals with that of individuals arrested but not convicted of any wrongdoing. As has been shown, some of the leading civil law countries have approached this goal in two ways: first, by not requiring an arrest in a great number of criminal cases and thus not furthering in the mind of the public the idea that arrest and criminal wrongdoing are identical, and second, by confining entries in criminal records, at least on principle, to final convictions of criminal …


Regulating Foreign-Based Institutions For Collective Investment: The German Statute, The American Experience, And The Oecd Standard Rules, Charles Baskervill Robson Jr. Jun 1973

Regulating Foreign-Based Institutions For Collective Investment: The German Statute, The American Experience, And The Oecd Standard Rules, Charles Baskervill Robson Jr.

Scholarly Works

The purpose of this article is to provide a framework for the comparative and critical examination of the West German Statute Concerning the Distribution of Foreign Investment Shares and the Taxation of their Proceeds of 28 July 1969 and the OECD Standard Rules. The reference point for this framework is the United States Investment Company Act of 1940 which is not only the most pervasive of the regulatory schemes affective collective investment institutions but also undoubtedly the scheme most familiar to most readers. This article will identify a number of the areas in which the American experience with the Investment …


Judicial Recusation In The Fedearl Republic Of Germany, Sigmund A. Cohn Mar 1973

Judicial Recusation In The Fedearl Republic Of Germany, Sigmund A. Cohn

Scholarly Works

The much debated problem of the qualification of judges has two aspects: First, the general qualification of an individual to be a judge and, second, his qualification to be a judge in a specific case. The second aspect, the qualification to be a judge in a specific case, has recently become the object of special attention. The problem has been stated with cogence and breadth by Mr. Justice Frankfurter. The breath of this state lies in the demand that the administration of justice should not only be disinterested in fact but should also reasonably appear to be so. The objective …


The 25th U.N. General Assembly And The Use Of Force, Dean Rusk Dec 1972

The 25th U.N. General Assembly And The Use Of Force, Dean Rusk

Scholarly Works

The law of the United Nations Charter is not now quite the same as it was before the Declaration on Friendly Relations was adopted. Although not a formal enactment, it gives more flesh and bone to key articles, such as article 2(4).