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Articles 1 - 4 of 4
Full-Text Articles in Law
Clicks And Mortar: Taxing Multinational Business Profits In The Digital Age, Aldo Forgione
Clicks And Mortar: Taxing Multinational Business Profits In The Digital Age, Aldo Forgione
Seattle University Law Review
This Article argues that governments should abandon the treaty concept of permanent establishment and adopt international tax reforms that restore the primacy of "market country taxation of multi-national business profits promoted by domestic tax laws. Part I explores several emerging e-commerce issues that demonstrate the tension of introducing traditional tax norms to a digital environment. Part II reviews historical and recent developments in the international taxation of business profits and looks at the underlying trends and sentiments for reform of the existing system of global taxation of business income. Part III canvasses several prominent international tax reform alternatives proposed by …
Foreign Judgments In American And English Courts: A Comparative Analysis, Brian Richard Paige
Foreign Judgments In American And English Courts: A Comparative Analysis, Brian Richard Paige
Seattle University Law Review
Part II of this Comment provides some background on the current American scheme of foreign judgment recognition and enforcement by comparing and contrasting its three major components American common law, the Restatement (Third) of Foreign Relations Law, and the Uniform Foreign Money-Judgments Recognition Act. Part III tracks the English scheme of foreign judgment recognition and enforcement from its common law origin to its more sophisticated and streamlined foreign judgment registration system. Finally, Part IV suggests that the United States could benefit from the implementation of federal legislation that would bring foreign judgment registration procedures to American courts and provide for …
Stacking The Deck Against Suspected Terrorists: The Dwindling Procedural Limits On The Government's Power To Indefinitely Detain United States Citizens As Enemy Combatants, Nickolas A. Kacprowski
Stacking The Deck Against Suspected Terrorists: The Dwindling Procedural Limits On The Government's Power To Indefinitely Detain United States Citizens As Enemy Combatants, Nickolas A. Kacprowski
Seattle University Law Review
This Note examines Padilla v. Bush as an example of the contemporary application of enemy combatant law. This Note argues that in present and future applications of enemy combatant law, courts should treat Padilla as the preferred model of application because Padilla preserves more Constitutional protections, specifically the right to counsel in bringing a habeas petition, than do Hamdi or Quirin. The Padilla decision is preferable to Hamdi because Padilla restricts the movement of enemy combatant law away from the ex- press criminal protections of the Constitution. In contrast, Hamdi greatly accelerates such movement.
A Call To Restructure Existing International Environmental Law In Light Of Africa's Renaissance: The United Nations Convention To Combat Desertification And The New Partnership For Africa's Development (Nepad), Leslie C. Clark
Seattle University Law Review
This Comment warns that recent, continent-wide economic development strategies have threatened the ability of Africa to combat desertification. Therefore, the existing desertification treaty, UNCCD, must be amended to ensure its ability to effectuate environmental protection.