Law Commons^™

The Implications For Australian Businesses Of Recent Developments In Us State Taxation Of Online Cross-Border Sales, Walter Hellerstein

Popular Media

Although there is no broad-based national consumption tax in the United States, 45 of the 50 states and the District of Columbia, as well as thousands of local jurisdictions, impose general retail sales taxes. For the twelve-month period ending in September 2020, sales taxes yielded USD 333 billion or 31.1 per cent of state tax revenues.

The US Supreme Court’s 2018 decision in South Dakota v. Wayfair, Inc. dramatically expanded the US states’ power to require remote suppliers to collect taxes on in-bound sales to local consumers. The decision repudiated the pre-existing, judicially created constitutional rule limiting the states’ …

European Decision Could Have Killed Investment Treaties, Affecting Arbitration And Investments, Peter B. Rutledge, Katherine M. Larsen, Amanda W. Newton

Popular Media

A dramatic upheaval in investor-state arbitration last year recently led to the apparent demise of investment treaties throughout Europe and could have broad implications for both international arbitration and foreign investments in the European Union. In May 2018, the Court of Justice of the European Union found in Achmea v. Slovak Republic that the bilateral investment treaty between the Netherlands and the Slovak Republic (a so-called intra-EU BIT) contained an arbitration clause that was incompatible with European law.

Lawyers Should Keep Their Eyes On Cuba Sanctions Cases, Peter B. Rutledge, Katherine M. Larsen, Miles S. Porter

Popular Media

A dramatic change in the executive branch position on Cuban sanctions recently led to a wave of litigation in the federal courts and could have broad implications for entities that conduct business in or with Cuba. In April, Secretary of State Mike Pompeo announced that Title III of the Helms-Burton Act would no longer be suspended, thereby allowing U.S. nationals to file lawsuits against any individual or entity that “traffics” in property expropriated by the Cuban government.

Singapore Convention Presents An Opportunity For Georgia In Mediation, Peter B. Rutledge, Katherine M. Larsen

Popular Media

On Dec. 20, 2018, the United Nations General Assembly adopted the Singapore Convention. The Singapore Convention ensures that a mediation settlement reached by parties will be binding and enforceable in accordance with a streamlined procedure. The convention will compel contracting states to recognize international mediation settlement agreements in commercial disputes. On Aug. 7, the opening day of the convention, a record 46 nations signed the Singapore Convention on Mediation, including the United States.

The Singapore Convention presents a unique opportunity for Georgia to become a forum for hospitable mediation. Much like it adopted an international arbitration code, the state could …