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Full-Text Articles in Law
Legal Complications Of Repatriation At The British Museum, Hannah R. Godwin
Legal Complications Of Repatriation At The British Museum, Hannah R. Godwin
Washington International Law Journal
The British Museum has been the target of criticism around the world for its failure to repatriate controversial cultural property to their respective countries of origin. In 1753, a private collector left his collection to Great Britain if it agreed to build a public museum and designate a Board of Trustees whose duty was to protect the collection for the public. Statutorily incorporating the collector’s intent, Parliament passed legislation binding the Board of Trustees to abide by certain principles, including preserving the collection and prohibiting disposal of objects, except in very few circumstances. As such, the Museum is administrated through …
Two Decades Of Laws And Practice Around Screen Scraping In The Common Law World And Its Open Banking Watershed Moment, Han-Wei Liu
Two Decades Of Laws And Practice Around Screen Scraping In The Common Law World And Its Open Banking Watershed Moment, Han-Wei Liu
Washington International Law Journal
Screen scraping—a technique using an agent to collect, parse, and organize data from the web in an automated manner—has found countless applications over the past two decades. It is now employed everywhere, from targeted advertising, price aggregation, budgeting apps, website preservation, academic research, and journalism, to name a few. However, this tool has raised enormous controversy in the age of big data. This article takes a comparative law approach to explore two sets of analytical issues in three common law jurisdictions, the United States, the United Kingdom, and Australia. As the first step, this article maps out the trajectory of …
Will Bringing Sales Onshore In The U.K. Lead To Higher Taxes?, Tommaso Faccio, Jeffrey M. Kadet
Will Bringing Sales Onshore In The U.K. Lead To Higher Taxes?, Tommaso Faccio, Jeffrey M. Kadet
Articles
The authors discuss changes to the scope of the U.K. royalty withholding tax announced in the 2016 U.K. budget, which, along with the new diverted profits tax, could cause significant increases in U.K. tax paid by multinationals. As will be seen from the example set out in the article, the U.K. royalty withholding tax announced in the 2016 U.K. budget is a major portion of this increase. This will have a major impact on the economics of profit-shifting structures involving revenues that require on-the-ground sales, marketing, and other support activities in the U.K. The U.K.’s actions should be closely examined …