Law Commons^™

Do World Trade Organization Dispute Settlement Reports Affect The Obligations Of Non-Parties? -- Response To Mcnelis, Donald H. Regan

Articles

In the June 2003 issue of this Journal, Natalie McNelis argued that when a World Trade Organization (WTO) dispute is settled by a Dispute Settlement Body (DSB) report, even Members who are not parties to the dispute have an obligation to conform their behaviour to legal principles laid down in the report. 1 Although I am generally sympathetic to McNeis's conclusion-and although I think she does a great service by directing our attention to the question of how Members, as opposed to later tribunals, should respond to DSB reports-I think her argument cannot stand as she presents it. After explaining …

Further Thoughts On The Role Of Regulatory Purpose Under Article Iii Of The General Agreement On Tariffs And Trade: A Tribute To Bob Hudec, Donald H. Regan

Articles

My topic in this article is the role of regulatory purpose under Article III of the GATT, and I regard Bob [Hudec] as the patron saint of efforts to establish the relevance of purpose. His famous "Requiem for an 'Aims and Effects' Test" may have been called a requiem, but it was reluctant and sceptical. Bob thought dispute settlement tribunals ought to consider the regulator's purpose, and he thought they would do so, whatever they said. As decisions on Article III accumulate, we are in the process of learning that he was right on both counts.

Who Should Watch Over Refugee Law?, James C. Hathaway

Articles

We simply cannot afford to sell out the future of refugee protection in a hasty bid to establish something that looks, more or less, like an oversight mechanism for the Refugee Convention.

Regulatory Purpose And 'Like Products' In Article Iii:4 Of The Gatt (With Additional Remarks On Article Ii:2), Donald H. Regan

Articles

In European Communities-Measures Affecting Asbestos and Asbestos-Containing Products (EC-Asbestos) the Appellate Body has told us that (1) in interpreting Article 111:4 of the General Agreement on Tariffs and Trade (GATT), we must take explicit account of the policy in Article 111:1 that measures should not be applied "so as to afford protection to domestic production" [hereafter just "so as to afford protection"]. In Chile--Taxes on Alcoholic Beverages (Chile--Alcohol) the Appellate Body has told us that (2) in deciding whether a measure is applied "so as to afford protection", we must consider "the purposes or objectives of a Member's legislature and …

Uni-State Lawyers And Multinational Practice: Dealing With International, Transnational, And Foreign Law, Ronald A. Brand

Articles

This article addresses how a lawyer may ethically engage in a transnational practice given the current structure of state-by-state bar admission. Part II examines the ethical pitfalls of a transnational practice, including an examination of applicable APA Model Rules of Professional Conduct. This section also addresses different tests for determining whether a lawyer has committed the unauthorized practice of law. Part III makes use of examples to illustrate the legal framework for determining whether a lawyer has committed the unauthorized practice of law. In Part IV, the author concludes by making suggestions for how to better address the ethical dilemma …

Treating Tax Issues Through Trade Regimes (Symposium: International Tax Policy In The New Millennium), Reuven S. Avi-Yonah

Articles

Professor Paul R. McDaniel has performed an extremely valuable service in clarifying the relationship between trade and tax law. In particular, he has done so by pointing out that, to a large extent, the two spheres do not overlap, much less clash in their objectives. This makes sense because, fundamentally, the goal of trade law is to facilitate trade, while the goal of tax law is to raise revenue. Thus, for example, an ideal tariff under trade law is set at zero, but an ideal tax under tax law is set at some positive rate. It therefore should not be …

Globalization And Tax Competition: Implications For Developing Countries, Reuven S. Avi-Yonah

Articles

The current age of globalization can be distinguished from the previous one (from 1870 to 1914) by the much higher mobility of capital than labor (in the previous age, before immigration restrictions, labor was at least as mobile as capital). This increased mobility has been the result of technological changes (the ability to move funds electronically), and the relaxation of exchange controls. The mobility of capital has led to tax competition, in which sovereign countries lower their tax rates on income earned by foreigners within their borders in order to attract both portfolio and direct investment. Tax competition, in turn, …

Tax, Trade And Harmful Tax Competition: Reflections On The Fsc Controversy, Reuven S. Avi-Yonah

Articles

This article contrasts three approaches to dealing with the BEPS problem: adopting a unitary taxation regime, ending deferral, and adopting anti-base-erosion measures. It concludes that while the first approach is the best long-term option, the other two are more promising as immediate candidates for adoption in the context of U.S. tax reform and the OECD BEPS project.

Benign Hegemony? Kosovo And Article 2(4) Of The U.N. Charter, Jules Lobel

Articles

The 1999 U.S.-led, NATO-assisted air strike against Yugoslavia has been extolled by some as leading to the creation of a new rule of international law permitting nations to undertake forceful humanitarian intervention where the Security Council cannot act. This view posits the United States as a benevolent hegemon militarily intervening in certain circumstances in defense of such universal values as the protection of human rights. This article challenges that view. NATO's Kosovo intervention does not represent a benign hegemony introducing a new rule of international law. Rather, the United States, freed from Cold War competition with a rival superpower, is …

The Product/Process Distinction - An Illusory Basis For Disciplining 'Unilateralism' In Trade Policy, Robert L. Howse, Donald H. Regan

Articles

It has become conventional wisdom that internal regulations that distinguish between products on the basis of their production method are GATT-illegal, where applied to restrict imports (although possibly some such measures might be justified as 'exceptions' under Article XX). The aim of this article is to challenge this conventional wisdom, both from a jurisprudential and a policy perspective. First, we argue there is no real support in the text and jurisprudence of the GATT for the product/process distinction. The notion developed in the unadopted Tuna/Dolphin cases that processed-based measures are somehow excluded from the coverage of Article III (National Treatment) …

Globalization, Tax Competition, And The Fiscal Crisis Of The Welfare State, Reuven S. Avi-Yonah

Articles

This Article examines the increased use of tax incentives as weapons in the international competition to attract investment. Professor Avi-Yonah argues that the establishment of tax havens allows large amounts of capital to go untaxed, depriving both developed and developing countries of revenue and forcing them to rely on forms of taxation less progressive than the income tax. He points to social insurance programs, many of which are already on uncertain courses as aging populations imperil their fiscal health, as likely to bear the brunt of the revenue loss that tax havens cause. Professor Avi-Yonah contends that both economic efficiency …

Commentary (Response To Article By H. David Rosenbloom), Reuven S. Avi-Yonah

Articles

David Rosenbloom has delivered an important lecture on an important topic:' whether exploiting differences between the tax system of two different jurisdictions to minimize the taxes paid to either or both ("international tax arbitrage") is a problem, and if so, whether anything can be done about it in a world without a "world tax organization." As Rosenbloom states, international tax arbitrage is "the planning focus of the future,"2 and recently has been the focus of considerable discussion and debate (for example, upon the promulgation and subsequent withdrawal under fire of Notice 98-11).3 Rosenbloom's lecture is one of the first attempts …

The Use Of Preclusion Doctrine, Antisuit Injunctions, And Forum Non Conveniens Dismissals In Transnational Intellectual Property Litigation, Peter Nicolas

Articles

Conflicting standards among the federal circuits over the applicability of inherent powers in the transnational intellectual property context and the divided authority regarding the jurisdiction of U.S. federal courts over foreign intellectual property claims severely hamper the ability of federal district courts to use these tools in such a manner so as to prevent parties in transnational intellectual property suits from engaging in strategic behavior. This Comment seeks to reconcile these conflicts where possible and, where irreconcilable, to demonstrate that the text and history of federal statutes conferring subject matter jurisdiction on federal courts and placing limits on their issuance …

Citizen Access To Judicial Review Of Administrative Action In A Transnational And Federal Context, Eric Stein, Joseph Vining

Articles

In an international legal order dominated by states, the individual citizen is generally viewed as lacking international legal personality. It is true with little exception that an individual cannot appear in an international forum, political or judicial, to press his rights. Despite the dramatically increased emphasis upon international protection of basic human rights, individuals have been given access to international dispute-settlement machinery in only a few isolated instances within the United Nations system, and on a regional level pursuant to the European Convention on Human Rights. The Paris Treaty establishing the European Coal and Steel Community (ECSC) and the Rome …

Waiver Of State Immunity, Edwin D. Dickinson

Articles

"English and American courts have come to regard it as 'an axiom of international law' that foreign states should be immune from suit in the national tribunals unless they to the expressly or impliedly waive their immunity and submit to the jurisdiction.... Yet it has not been doubted that states may waive immunity and submit to the local jurisdiction if they wish. In practice they frequently find it advantageous to do so. Some difficult questions arise when it becomes necessary to define the requisites of a waiver or to determine its precise effect in a particular case."

Recent Recognition Cases, Edwin D. Dickinson

Articles

"The prolonged interval during which the United States declined to recognize the government functioning in Mexico, and the still more protracted period during which recognition has been withheld from the de facto government in Russia, have produced some unusually interesting problems with respect to the appropriate judicial attitude toward an unrecognized de facto foreign government."

International Political Questions In The National Courts, Edwin D. Dickinson

Articles

"Much has been made of the principle, in England and America, that international law is part of the national law to be applied by national courts in appropriate circumstances. As Mr. Justice Gray has expressed it, in the Paquete Habana: 'International law is part of our law, and must be ascertained and administered by the courts of justice of appropriate jurisdiction, as often as question of right depending upon it are duly presented for their determination...'

This principle is useful, where it is applicable, but it is subject to limitations which are sometimes inadequately appreciated ..."

Unrecognized Government Or State In English And American Law (Part 1), Edwin D. Dickinson

Articles

From the decision of this novel case, reported as Pelzer v. United Dredging Co., we may infer that the New York courts regard unrecognized Mexico as a sort of legal vacuum. In granting the corporation's motion for judgment on the pleadings, the Supreme Court said: "The administratrix plaintiff is an officer of a foreign court. It is syllogistically true that if the foreign court has no recognized power here she may not assert a right derived through her appointment therefrom. The Mexican government is not de facto here, since recognition alone can make it so. It may have all the …

Unrecognized Government Or State In English And American Law (Part 2), Edwin D. Dickinson

Articles

PROBABLY no one in the British Empire or the United States would question the doctrine that it belongs exclusively to the political departments to recognize new governments or states. The difficulties involved are those which arise in the application of a doctrine so broadly stated. Not every situation involving an unrecognized government or state requires the decision of a question of recognition. If the decision of a political question is not involved, then it is entirely proper for the courts to take cognizance of a mere de facto government or state. In what situations may the courts appropriately take account …

The 'Hot Trail' Into Mexico And Extradition Analogies, Edwin D. Dickinson

Articles

The recent decision of the Texas Court of Criminal Appeals in Dominguez v. State, 234 S. W. 79, has given us an important precedent and also a valuable example of the solution of novel problems by means of analogies. A detachment of the military forces of the United States had been authorized by the War Department to enter Mexico on the "hot trail" in pursuit of bandits. While following a "hot trail" this detachment arrested Dominguez, a native citizen and resident of Mexico, and returned with him to the United States. It developed later that he was not one of …

Extradition, Thomas M. Cooley

Articles

The policy of returning for trial and punishment the criminal of one country who has escaped to another, is not less manifest than its justice. It would seem, therefore, that there ought to be no great difficulty in agreeing upon the proper international regulations for the purpose. This, ho:wever, has until recently been practically an impossibility. While the leading nations of Christendom were engaged for a very large proportion of the time in inflicting upon each other all the mischief possible, it was not to be expected that they would be solicitous to assist in the enforcement of their respective …