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Full-Text Articles in Law
Contemporary Practice Of The United States Relating To International Law, Kristina Daugirdas, Julian Davis Mortenson
Contemporary Practice Of The United States Relating To International Law, Kristina Daugirdas, Julian Davis Mortenson
Articles
• Another Mexican National Executed in Texas in Defiance of Avena Decision • Manhattan Arrest of Indian Consular Official Sparks Public Dispute Between the United States and India • United States Questions Claims Based on China’s “Nine-Dash Line” in the South China Sea • United States Takes Steps to Combat Illegal Trade in Wildlife • U.S. Compromises Facilitate Agreement on World Trade Organization’s Bali Package; Question Remains Whether Bali Package Requires Congressional Approval • Destruction of Syrian Chemical Arms Delayed • Iran Nuclear Agreement Is Implemented Notwithstanding Expressions of Distrust by Iran and the U.S. Congress
When Federal And State Systems Converge: Foreign National Human Trafficking Victims Within Juvenile And Family Courts, Bridgette A. Carr
When Federal And State Systems Converge: Foreign National Human Trafficking Victims Within Juvenile And Family Courts, Bridgette A. Carr
Articles
This article highlights the concerns facing foreign national children who are both victims of human trafficking and under the jurisdiction of juvenile and family courts. Human trafficking is modern day slavery in which individuals, including children, are compelled into service and exploited. Foreign national human trafficking victims in juvenile and family court systems must navigate both the state system and a complex federal immigration system. This article explains the federal benefits available to these children and identifies the best practice approaches for juvenile and family court systems to increase identification of and support for foreign national child trafficking victims.jfcj_1073
Money On The Table: Why The U.S. Should Tax Inbound Capital Gains, Reuven S. Avi-Yonah
Money On The Table: Why The U.S. Should Tax Inbound Capital Gains, Reuven S. Avi-Yonah
Articles
On March 21, 2011, AT&T announced that it will buy T-Mobile from Deutsche Telekom for $39 billion. This transaction will be tax free to Deutsche Telekom (DT) not because it qualifies as a reorganization, but because DT is a foreign corporation and capital gains of nonresidents are generally not subject to U.S. taxation because they are deemed to be foreign source. Also, DT is protected from taxation by article 13(5) of the Germany-U.S. tax treaty, which provides that capital gains are generally taxable only by the country of residence.
Examining The Reality Of Foreign National Child Victims Of Human Trafficking In The United States, Bridgette A. Carr
Examining The Reality Of Foreign National Child Victims Of Human Trafficking In The United States, Bridgette A. Carr
Articles
Human traffickers prey on the vulnerabilities of other people. Poverty, lack of education, and language barriers are keys that human traffickers use to successfully exploit others. For foreign national children who have been trafficked in the United States, these same vulnerabilities are often ignored by the immigration system. From its inception, the Trafficking Victims Protection Act (TVPA) has been touted as a tool to combat grave human rights violations that affect children. In fact, the TVPA's legislative history is rife with stories, statistics, and anecdotes involving children-often young girls. The TVPA has always recognized the failure of a one-size-fits-all approach …
The Redemption Puzzle, Reuven S. Avi-Yonah
The Redemption Puzzle, Reuven S. Avi-Yonah
Articles
After the adoption of partial integration in 2003, there has been only a modest rise in dividends, but a sixfold increase in redemptions. This article argues that the explanation for that lies in the different treatment of dividends and capital gains to foreign shareholders and that Congress should respond by making sections 302 and 304 inapplicable to foreign shareholders.
Enforcing Dividend Withholding On Derivatives, Reuven S. Avi-Yonah
Enforcing Dividend Withholding On Derivatives, Reuven S. Avi-Yonah
Articles
The United States imposes a 30 percent withholding tax on dividends paid to nonresident aliens. However, this tax is rarely paid by portfolio investors because they can swap into U.S. securities, receiving payments to match both capital gain and dividends. Treasury has ruled that swap payments have an origin in the taxpayer’s residence so there is no withholding obligation on payments that match dividends. The proposal would impose withholding tax on dividend equivalents on the ground that there is no policy justification for a distinction between dividends, substitute dividends under securities lending transaction (which are treated as dividends and are …
A Coordinated Withholding Tax On Deductibility Payments, Reuven S. Avi-Yonah
A Coordinated Withholding Tax On Deductibility Payments, Reuven S. Avi-Yonah
Articles
Prof. Avi-Yonah proposes a 35 percent withholding tax on deductible payments made to a non-U.S. resident, in coordination with other OECD members. The tax is aimed at U.S. residents posing as foreign investors and would be refundable when the beneficial owner shows that the payments have been reported to tax authorities in the owner’s country of residence.
The Domicil Of Persons Residing Abroad Under Consular Jurisdiction, Edwin D. Dickinson
The Domicil Of Persons Residing Abroad Under Consular Jurisdiction, Edwin D. Dickinson
Articles
THE domicil of persons living under consular jurisdiction in foreign countries presents a problem of unique importance, not only because of the concern which a large number of people have in its proper solution, but also because of its relation to the conception of domicil and to the requisites by which the existence of donricil is to be determined. This problem may be concisely stated in the form of a question as follows: Is it possible for a person residing abroad under consular protection to acquire a domicil of choice in the country of residence? There are no apparent obstacles …
The Domicil Of Persons Residing Abroad Under Consular Jurisdiction, Edwin D. Dickinson
The Domicil Of Persons Residing Abroad Under Consular Jurisdiction, Edwin D. Dickinson
Articles
The question of domicil under consular jurisdiction was discussed at some length by the present writer in an article which appeared in an earlier number of this review. See 17 MICH. LAW REV. 437-455. When that article was written some much quoted dicta and the decision of the Court of Appeal in Casdagli v. Casdagli, 87 L. J. P. 73, 79, indicated that according to the English rule a domicil of choice could not be acquired under consular jurisdiction. The author ventured to criticise that extraordinary rule from the point of view of the authorities and on principle. With regard …
Enemy Alien Litigants In The English Law, Edwin D. Dickinson
Enemy Alien Litigants In The English Law, Edwin D. Dickinson
Articles
It is said that as a general rule an enemy alien cannot bring an action in the English courts. "And true it is, that an Alien enemie, shall maintaine neither reall nor personall action, Donec terrae fuet' communes, that is untill both Nations be in peace." COKE oN LITTLETON, (2 ed.) L. 2, c. 11, sec. 198. LORD STOWELL'S famous dictum in The Hoop (1799), 1 C. Rob. 196, 200, is regarded as a classical statement of the doctrine: "In the law of almost every country, the character of alien enemy carries with it a disability to sue, or to …
Who Is An Alien Enemy?, Edson R. Sunderland
Who Is An Alien Enemy?, Edson R. Sunderland
Articles
One Gustav Muller, a native German, resided in England on May 20th, 1915. He had never been naturalized. He owned a leasehold house in England, and on the date just mentioned he executed a power of attorney to one John White to sell this leasehold house and make proper conveyance of the same. Six days later he was permitted by the British Government to return to Germany, and he started the same day, May 26th. He was known to be in Germany on June 11th, but the date of his arrival was unknown. On June 2 the leasehold was sold …
Privilege Of Enemy Aliens To Maintain Actions, Ralph W. Aigler
Privilege Of Enemy Aliens To Maintain Actions, Ralph W. Aigler
Articles
In his History and Practice of Civil Actions, Lord Chief Baron Gilbert (p. 205) states that alienage is a disability which must be pleaded to the action, "because it is forfeited to the King, as a rep-isal for the damages committed by the Dominion in enmity with him. In 1 Hale's Pleas of the Crown, (p. 95) it is said "That by the law of England debts and goods found in this realm belonging to alien enemies belong to the King, and may be seized by him," Y. B. 19 E 4, 6, is cited to that effect. The provisions …