Law Commons^™

Sharia Law Poses No Threat To American Courts, Nathan B. Oman

Popular Media

No abstract provided.

Transfer Pricing, Business Restructurings And Intangibles - Case Studies: Ups V. Commissioner; Dsg Retail Ltd. V. Hmrc, Richard Thompson Ainsworth

Faculty Scholarship

United Parcel Service of America, the largest motor carrier in the US, and DSG Retail the largest retailer of electrical goods in the UK, restructured operations and established captive insurance companies in offshore tax havens. In both instances, these restructurings removed sizeable amounts of income from the domestic tax base.

The IRS and HMRC opened transfer pricing audits. The UPS case involved tax year 1984 and was settled in 2003; DSG Retail involved 1997 through 2005 and was settled in 2009. Both settlements came on the heels of government-favorable court decisions, and prior to the addition of Chapter IX to …

The Amicus Curiae: Friends No More?, S. Chandra Mohan

Research Collection Yong Pung How School Of Law

A term commonly used in both common law and civil law jurisdictions and in domestic and international tribunals is the Latin term amicus curiae or a 'friend of the court'. Who is this friend of the court and what is his role in legal proceedings? Largely because of the remarkable manner in which this ancient institution has developed in different legal systems and been used differently even in countries sharing a common legal tradition, such as the United States and the Commonwealth countries, the important question is whether the amicus curiae can still be considered a 'friend' of any tribunal …

Attracting The Best And The Brightest: A Critique Of The Current U.S. Immigration System, Chris Gafner, Stephen W. Yale-Loehr

Cornell Law Faculty Publications

The United States has long benefited as a leader in attracting the "best and brightest" immigrants. However, the world has changed since the U.S. immigration system's last major modification in 1990. The United States is no longer the primary destination for many talented immigrants. Many other nations have enacted immigration systems meant to attract the best and brightest immigrants. These immigration systems are often point- based and allow potential immigrants to quickly determine eligibility. By comparison, the U.S. immigration system is slow and complicated. Many now question the United States' ability to attract talented immigrants. This Article first examines how …

Migrant Domestic Workers In Egypt: A Case Study Of The Economic Family In Global Context, Chantal Thomas

Cornell Law Faculty Publications

This Essay links a particular legal case study with a broader set of questions about the "family" in a global political and economic context. Part I clarifies the analytic links between the household, the market, and globalization. By studying Egypt, the Essay focuses on one part of this global sociolegal continuum and draws out the special significance of transnational background rules and conditions for the "developmental state." Part II presents the legal framework affecting labor conditions of sub-Saharan African asylum-seekers who are migrant domestic workers in Egypt, and particularly the legal framework that affects their ability to bargain in securing …

Protecting Indigenous Identity And Culture In The Modern Nation-State: A Case Study Of The Sami In Norway, Claire Lockerby

Independent Study Project (ISP) Collection

The plight of indigenous peoples around the world is a serious one, and without significant international action, many valuable cultural and linguistic traditions are in grave danger of disappearing altogether. Many of these indigenous groups have experienced detrimental consequences from the history of slavery, colonialism and imperialism, and the emergence of nation-states that stripped them of their autonomy and greatly threatened their way of life. Today, there are some positive examples of international and national efforts to protect indigenous peoples, but unfortunately, most indigenous populations remain dispossessed and underrepresented. Although the international community has established principles of unalienable human rights, …

After The Fall: Financial Crisis And The International Order, Robert B. Ahdieh

Faculty Scholarship

Recent years have challenged the international order to a degree not seen since World War II — and perhaps the Great Depression. As the U.S. housing crisis metastasized into a financial and economic crisis of grave proportions, and spread to nearly every corner of the globe, the strength of our international institutions — the International Monetary Fund, the World Trade Organization, the Group of Twenty, the Basel Committee on Banking Supervision, and others — was tested as never before. Likewise tested, were the limits of our national commitment to those institutions, to our international obligations, and to global engagement more …

South/North Exchange Of 2009 - The Challenges Of Climate Change Regulation For Governments On The Political Left: A Comparison Of Brazilian And United States Promises And Actions, Colin Crawford, Solange Teles Da Silva, Kevin Morris

Pace International Law Review Online Companion

No abstract provided.

South/North Exchange Of 2009 - The Constitutional Recognition Of Indigenous Peoples In Latin America, Gonzalo Aguilar, Sandra Lafosse, Hugo Rojas, Rebecca Steward

Pace International Law Review Online Companion

No abstract provided.

Political Institutions And Judicial Role In Comparative Constitutional Law, David Landau

Scholarly Publications

Comparative constitutional law scholarship has largely ignored political institutions. It has therefore failed to realize that radical differences in the configuration of political institutions should bear upon the way courts do their jobs. This Article develops a comparative theory of judicial role that focuses on broad differences in political context, and particularly in party systems, across countries. I use the jurisprudence of the Colombian Constitutional Court (supplemented by briefer studies of the Hungarian and South African Constitutional Courts) to demonstrate how differences in political institutions ought to impact judicial role. Because Colombian parties are unstable and poorly tied to civil …

Holding The World Bank Accountable For The Leakage Of Funds From Africa’S Health Sector, Fatma E. Marouf

Faculty Scholarship

This article explores the accountability of international financial institutions (IFIs), such as the World Bank, for human rights violations related to the massive leakage of funds from sub-Saharan Africa’s health sector. The article begins by summarizing the quantitative results of Public Expenditure Tracking Surveys performed in six African countries, all showing disturbingly high levels of leakage in the health sector. It then addresses the inadequacy of good governance and anticorruption programs in remedying this problem. After explaining how the World Bank’s Inspection Panel may serve as an accountability mechanism for addressing the leakage of funds, discussing violations of specific Bank …

Pleading And Access To Civil Procedure: Historical And Comparative Reflections On Iqbal, A Day In Court And A Decision According To Law, James Maxeiner

All Faculty Scholarship

The Iqbal decision confirms the breakdown of contemporary American civil procedure. We know what civil procedure should do, and we know that our civil procedure is not doing it. Civil procedure should facilitate determining rights according to law. It should help courts and parties apply law to facts accurately, fairly, expeditiously and efficiently. This article reflects on three historic American system failures and reports a foreign success story.

Pleadings can help courts do what we know courts should do: decide case on the merits, accurately, fairly, expeditiously and efficiently. Pleadings facilitate a day in court when focused on deciding according …

Australia And The United States: Two Common Criminal Justice Systems Uncommonly At Odds, Part 2, Paul Marcus, Vicki Waye

Faculty Publications

No abstract provided.

Digital Copyright Reform And Legal Transplants In Hong Kong, Peter K. Yu

Faculty Scholarship

Since the mid-1990s, countries have struggled to respond to copyright challenges created by the internet and new communications technologies. Although the law and policy debate in recent years has focused primarily on the entertainment industry’s aggressive tactics toward individual end-users, online service providers, and other third parties, a recent wave of legislative actions and lobbying efforts has rejuvenated the debate on the proper legal response to the digital copyright challenges.

Like many other jurisdictions, Hong Kong, in the past few years, has been busy exploring copyright law reform to respond to challenges created by the internet and new communications technologies. …

Law And Development: The Way Forward Or Just Stuck In The Same Place?, D. Daniel Sokol

UF Law Faculty Publications

This Essay does three things. First, it provides an overview of Law and Development issues. Second, it responds to other pieces in the symposium "The Future of Law and Development". Third, it suggests that to measure success, Law and Development needs clearer goals.

Tax Neutrality, Stephen Utz

Faculty Articles and Papers

Is tax neutrality an illusion? My honored friend Pierre Beltrame and his distinguished co-author Lucien Mehl once wrote: “[L]orsque le taux de l’impôt s’éléve, qu’il devient progressif, et que d’importantes masses monétaires sont redistribuées, le fait financier ne peut être neutre, stricto sensu, à l’égard, ni de l’ensemble de l’économie, ne de la répartition de revenu national” (Pierre Beltrame & Lucien Mehl, Techniques, Politiques et Institutions Fiscales Comparées, Presses Universitaires de France, Paris, 2d ed., 1997, p. 314). As they also observed, however, relative judgments of neutrality, judgments that purport to deal the neutrality of isolated elements of a tax …

Why Should International Law Be Concerned About State Failure?, Chiara Giorgetti

Law Faculty Publications

In the last fifty years, the international community has undergone a transformation, as social, economic, and political dynamics have been altered. In fact, the international power structure has shifted towards a more complex structure, economies have been largely liberalized, new powerful international actors have emerged, and security threats have altered significantly. These transformations impacted all nation States. Indeed, a new standard of governance emerged that resulted in increased responsibility to each State's nationals. Similarly, States have become increasingly interindependent and have additional (both in numbers and substance) obligations towards each other and the international community in general. Certain States, however, …

London Calling: Does The U.K.'S Experience With Individual Taxation Clash With The U.S.'S Expectations, Stephanie Mcmahon

Faculty Articles and Other Publications

The United States is one of the last countries to tax married couples jointly; most other countries have adopted individual taxation. In 1990, the United Kingdom completed transitioning its tax system from one that treated husbands and wives as a marital unit to one that mandates an individual-based system, and so it has two decades of experience with the new regime. This article provides American policymakers valuable information regarding the consequences of adopting individual taxation by examining the United Kingdom's experience. First, it establishes a matrix of factors that identifies and assesses differences between the two nations that affect the …

Comparative Perspectives On Specialized Trials For Terrorism, Sudha Setty

Faculty Scholarship

On the campaign trail in 2008, presidential candidate and then-Senator Barack Obama promised to restore America’s place in the world by breaking with many of the national security policies put into effect by President George W. Bush. In January 2009, President Obama made numerous changes to United States foreign policy, including signing an executive order to close the prison at Guantanamo Bay, Cuba and announcing that the United States would not engage in interrogation techniques that constitute torture. In some respects, however, Obama has followed the example of President Bush - for example, in his resuscitation of a specialized military …

A Kiss Is Just A Kiss, Or Is It? A Comparative Look At Italian And American Sex Crimes, Alberto Cadoppi, Michael Vitiello

McGeorge School of Law Scholarly Articles

No abstract provided.

Review Of Understanding Labor And Employment Law In China, By Ronald C.Brown, Nicholas C. Howson

Reviews

Any attempt to analyze China’s comprehensive labor reform over the past three decades faces at least two dilemmas. First, the analyst must confront the task of describing how the Chinese state has dismantled the “work unit” (or danwei)- based “iron rice bowl” employment and entitlements system, replacing that comforting but low-production employment and social security scheme with formally-proclaimed legal rights and institutions apparently designed to protect employees in a functioning labor market. Second, the analyst must track how the state’s commitment (at all levels of government) to implementation of proclaimed legal and institutional protections has waxed and waned, based upon …

The Natural And Probable Consequences Doctrine: A Case Study In Failed Law Reform, 15 Berkeley J. Crim. L. 388 (2010), Michael G. Heyman

UIC Law Open Access Faculty Scholarship

No abstract provided.

Islamic Law And The Making And Remaking Of The Iraqi Legal System, Kristen Stilt

Faculty Working Papers

This article examines the drafting process of the new Iraqi constitution, which took place in 2004 and 2005 as a result of the U.S. invasion of Iraq. It addresses the role of Islamic law in the Iraqi legal system prior to the invasion and considers how a new constitution may deal with the question and analyzes, based on Iraq's history, current situation, and the experience of other similar countries, how Islamic law may be retained or incorporated into the new Iraqi legal system. While the constitutional discussion is important, the Article also shows who debates over Islamic law in Iraq …

Guilty By Association? Regulating Credit Default Swaps, Houman B. Shadab

Articles & Chapters

A wide range of U.S. policymakers initiated a series of actions in 2008 and 2009 to bring greater regulation and oversight to credit default swaps (CDSs) and other over-the-counter derivatives. The policymakers’ stated motivations echoed widely expressed criticisms of the regulation, characteristics, and practices of the CDS market, and focused on the risks of the instruments and the lack of public transparency over their utilization and execution. Certainly, the misuse of certain CDSs enabled mortgage-related security risk to become overconcentrated in some financial institutions.

Yet as the analysis in this Article suggests, failing to distinguish between CDS derivatives and the …

Personal Jurisdiction Over Non-Resident Class Members: Have We Gone Down The Wrong Road?, Tanya Monestier

Law Faculty Scholarship

No abstract provided.

The Breakdown Of The Rule Of Law In Sri Lanka: An Overview, James Yap, Craig Scott

All Papers

This brief report, prepared for the Sri Lanka Campaign for Peace and Justice and dated September 22, 2010, analyzes the state and the underlying causes of the current breakdown of the rule of law in Sri Lanka. The information herein is drawn primarily, while not exclusively, from three sources: Basil Fernando, Sri Lanka: Impunity, Criminal Justice & Human Rights (Asian Human Rights Commission: Hong Kong, 2010); Justice in retreat: A report on the independence of the legal profession and the rule of law in Sri Lanka (International Bar Association Human Rights Institute [IBAHRI]: London May 2009); Kishali Pinto-Jayawardena, The Rule …

Plural Vision: International Law Seen Through The Varied Lenses Of Domestic Implementation, D. A. Jeremy Telman

Law Faculty Publications

This Essay introduces a collection of essays that have evolved from papers presented at a conference on “International Law in the Domestic Context.” The conference was a response to the questions raised by the U.S. Supreme Court’s decision in Medellín v. Texas and also a product of our collective curiosity about how other states address tensions between international obligations and overlapping regimes of national law.

Our constitutional tradition speaks with many voices on the subject of the relationship between domestic and international law. In order to gain a broader perspective on that relationship, we invited experts on foreign law to …

A Path Not Taken: Hans Kelsen's Pure Theory Of Law In The Land Of Legal Realists, D. A. Jeremy Telman

Law Faculty Publications

This Essay is a contribution to a volume on the influence of Hans Kelsen’s legal theory in over a dozen countries. The Essay offers four explanations for the failure of Kelsen’s pure theory of law to take hold in the United States. Part I covers the argument that Kelsen’s approach failed in the United States because it is inferior to H. L. A. Hart’s brand of legal positivism. Part II discusses the historical context in which Kelsen taught and published in the United States and explores both philosophical and sociological reasons why the legal academy in the United States rejected …

Newsletter, Spring/Summer 2010, Vol. 5, Issue 1, The Dean Rusk International Law Center

Newsletters

President of India Presents Award to Rusk Center Director; Rusk Center Co-sponsors Nuclear Security Conference; International Law Colloquium Series; Director's Note; Park Kicks of Year of Notable Speakers for Rusk Center; Human Rights Perspective Adds Value to Climate Change Discussion; Panel Examines Foreign Investments in the U.S.; Visiting Scholars; International Judicial Training Program Expands to the Middle East;

Property Rights & The Demands Of Transformation, Bernadette Atuahene

All Faculty Scholarship

The conception of property that a transitional state adopts is critically important because it affects the state’s ability to transform society. The classical conception of real property gives property rights a certain sanctity that allows owners to have near absolute control of their property. But, the sanctity given to property rights has made land reform difficult and thus can serve as a sanctuary for enduring inequality. This is particularly true in countries like South Africa and Namibia where—due to pervasive past property theft— land reform is essential because there are competing legitimate claims to land. Oddly, the classical conception is …