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Articles 1 - 16 of 16

Full-Text Articles in Law

One Nation Among Many: Policy Implications Of Cross-Border Tax Arbitrage, Diane M. Ring Dec 2002

One Nation Among Many: Policy Implications Of Cross-Border Tax Arbitrage, Diane M. Ring

Boston College Law School Faculty Papers

Cross-border tax arbitrage arises where a transaction is subject to two or more countries’ differing tax regimes. Conflicts between the tax rules create unique opportunities for the parties to engage in profitable tax planning – opportunities that would not be available if the transaction occurred entirely domestically in one of the countries. These opportunities have been a growing feature of the multi-jurisdictional business world and have raised issues concerning whether and how countries, such as the United States, should respond. This Article examines cross-border tax arbitrage in the context of both domestic tax policy and of other international tax issues, and ...


Reevaluating Amateurism Standards In Men's College Basketball, Marc Edelman Jun 2002

Reevaluating Amateurism Standards In Men's College Basketball, Marc Edelman

University of Michigan Journal of Law Reform

This Note argues that courts should interpret NCAA conduct under the Principle of Amateurism as a violation of§ 1 of the Sherman Antitrust Act and that courts should order NCAA deregulation of student-athletes' indirect financial activities. Part I of this Note discusses the history of NCAA regulation, specifically its Principle of Amateurism. Part II discusses the current impact of antitrust laws on the NCAA. Part III argues that the NCAA violates antitrust laws because the Principle of Amateurism's overall effect is anticompetitive. Part IV argues the NCAA could institute an amateurism standard with a net pro-competitive effect by allowing ...


Freedom Of Religious Association: The Right Of Religious Organizations To Obtain Legal Entity Status Under The European Convention, Lance S. Lehnhof May 2002

Freedom Of Religious Association: The Right Of Religious Organizations To Obtain Legal Entity Status Under The European Convention, Lance S. Lehnhof

BYU Law Review

No abstract provided.


The Twilight Of Organizational Form For Charity: Musings On Norman Silber, A Corporate Form Of Freedom: The Emergence Of The Modern Nonprofit Sector (Book Review), Evelyn Brody Mar 2002

The Twilight Of Organizational Form For Charity: Musings On Norman Silber, A Corporate Form Of Freedom: The Emergence Of The Modern Nonprofit Sector (Book Review), Evelyn Brody

Evelyn Brody

No abstract provided.


The Twilight Of Organizational Form For Charity: Musings On Norman Silber, A Corporate Form Of Freedom: The Emergence Of The Modern Nonprofit Sector (Book Review), Evelyn Brody Mar 2002

The Twilight Of Organizational Form For Charity: Musings On Norman Silber, A Corporate Form Of Freedom: The Emergence Of The Modern Nonprofit Sector (Book Review), Evelyn Brody

All Faculty Scholarship

No abstract provided.


Teoría General De La Prueba Judicial, Edward Ivan Cueva Jan 2002

Teoría General De La Prueba Judicial, Edward Ivan Cueva

Edward Ivan Cueva

No abstract provided.


The Greening Of The World Trade Organization, Sydney M. Cone Iii. Jan 2002

The Greening Of The World Trade Organization, Sydney M. Cone Iii.

Articles & Chapters

No abstract provided.


Little Engines That Could: Community Clients, Their Lawyers, And Training In The Arts Of Democracy, Susan Bennett Jan 2002

Little Engines That Could: Community Clients, Their Lawyers, And Training In The Arts Of Democracy, Susan Bennett

Presentations

We assume a lot about the virtues of governance "from the bottom up." We trust in it as an antidote: to oppression from the other direction; to the kind of "top-down" planning that we blame for the tragedies of urban renewal; and to the hubris of any "helping professionals" who think they have good ideas about the way in which communities ought to be helped.' In short, we place a great deal of faith in the authenticity of the neighborhood-based organization as an engine of democracy. Less emphatically, we also (sometimes) assume that programs run by neighborhood-based organizations carry with ...


The Precautionary Principle: Development Of An International Standard, Sonia Boutillon Jan 2002

The Precautionary Principle: Development Of An International Standard, Sonia Boutillon

Michigan Journal of International Law

This Note characterizes and evaluates the current status of the precautionary principle in international law and suggests how it could be more effectively incorporated into bodies of law such as trade law. Much of the literature focuses on whether the principle is a legal rule. This Note shows that precaution need not necessarily fit into the traditional categories of international legal sources' but may derive its legal force from being interpreted as a standard. While the theme-and thesis-of this Note will strike some as provocative, it will appear as an understatement to others, thereby reflecting the ongoing controversy about the ...


Cross-Examining Expertise In The Wto Dispute Settlement Process, Christopher T. Timura Jan 2002

Cross-Examining Expertise In The Wto Dispute Settlement Process, Christopher T. Timura

Michigan Journal of International Law

Part I of this Note surveys some of the recent contributions that social theorists and social scientists have made to our understanding of the role of experts in society, and also the structure of expert communities. Experts are everywhere in modern life, and individuals are with increasing frequency asked to extend their trust to experts and bodies of knowledge that they have little or no opportunity to question. Part II highlights how the WTO Agreement deals with experts, using recent WTO panel reports to illustrate the ways in which the DSB has operationalized its various provisions. Part III suggests two ...


Cartography Of Governance: An Introduction, Lakshman D. Guruswamy Jan 2002

Cartography Of Governance: An Introduction, Lakshman D. Guruswamy

Articles

No abstract provided.


Who Should Watch Over Refugee Law?, James C. Hathaway Jan 2002

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.


Foreign Direct Investment In Latin America Overview And Current Status, Reuven S. Avi-Yonah, Martin B. Tittle Jan 2002

Foreign Direct Investment In Latin America Overview And Current Status, Reuven S. Avi-Yonah, Martin B. Tittle

Other Publications

More firms than ever, and in more industries and countries, are expanding abroad through [foreign] direct investment [FDI]. Although FDI in 1980 was equivalent to only 5% of world GDP, by the end of the 1990's, that percentage had more than tripled to 17%. In 1993, the total US dollar value of world FDI was only US$ 200 billion, but by the year 2000, it had risen to US$ 1.3 thousand billion. Developing countries received around 25% of these inflows, mostly in the form of "greenfield" investments, where a new enterprise is essentially created from scratch.


Who Should Watch Over Refugee Law?, James C. Hathaway Jan 2002

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 Jan 2002

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 ...


Community Competence For Matters Of Judicial Cooperation At The Hague Conference On Private International Law: A View From The United States, Ronald A. Brand Jan 2002

Community Competence For Matters Of Judicial Cooperation At The Hague Conference On Private International Law: A View From The United States, Ronald A. Brand

Articles

The Amsterdam Treaty's introduction of Article 65 into the European Community Treaty took little time to achieve practical importance. In fact, the questions were practical as early as they were theoretical. A 1992 request by the United States that the Hague Conference on Private International Law negotiate a global convention on jurisdiction and the recognition of civil judgments resulted in a laboratory for the new-found competence of the Community. Thus, negotiations already underway--which included delegations from all 15 EU Member States--were affected significantly by the transfer of competence from those states to the Community institutions for matters under consideration ...