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Articles 1 - 30 of 42
Full-Text Articles in Law
Electronic Tax Fraud - Are There 'Sales Zappers' In Japan?, Richard Thompson Ainsworth
Electronic Tax Fraud - Are There 'Sales Zappers' In Japan?, Richard Thompson Ainsworth
Faculty Scholarship
Although there is no public acknowledgement - in the press, in a court case, though any announcement by the Japanese National Tax Administration, or in any academic studies or papers - that Zappers and Phantom-ware are a fraud problem in Japan, a number of factors suggest that Japan may be very fertile ground for technology-assisted cash skimming fraud. Those factors include: (1) a high concentration of small to medium sized businesses; (2) the fact that the retail economy is highly cash-based; and (3) the high level of technology acceptance in the Japanese retail sector - electronic cash registers (ECRs) and …
Foreign Affairs, International Law, And The New Federalism: Lessons From Coordination, Robert B. Ahdieh
Foreign Affairs, International Law, And The New Federalism: Lessons From Coordination, Robert B. Ahdieh
Faculty Scholarship
Even after the departure of two of its most prominent advocates - Chief Justice William Rehnquist and Justice Sandra Day O'Connor - the federalism revolution initiated by the Supreme Court almost twenty years ago continues its onward advance. If recent court decisions and congressional legislation are any indication, in fact, it may have reached a new beachhead in the realm of foreign affairs and international law. The emerging federalism in foreign affairs and international law is of a distinct form, however, with distinct implications for the relationship of sub-national, national, and international institutions and interests.
This article - prepared for …
The Incomplete Global Market For Tax Information, Steven Dean
The Incomplete Global Market For Tax Information, Steven Dean
Faculty Scholarship
No abstract provided.
The Incomplete Global Market For Tax Information, Steven A. Dean
The Incomplete Global Market For Tax Information, Steven A. Dean
Faculty Scholarship
No abstract provided.
Taxation As A Global Socio-Legal Phenomenon, Steven A. Dean, Allison Christians, Diane Ring, Adam H. Rosenzweig
Taxation As A Global Socio-Legal Phenomenon, Steven A. Dean, Allison Christians, Diane Ring, Adam H. Rosenzweig
Faculty Scholarship
No abstract provided.
Taxation As A Global Socio-Legal Phenomenon, Allison Christians, Steven Dean, Diane Ring, Adam H. Rosenzweig
Taxation As A Global Socio-Legal Phenomenon, Allison Christians, Steven Dean, Diane Ring, Adam H. Rosenzweig
Faculty Scholarship
This essay makes a proposal that may not be controversial among those with a particular interest in international law, but may be less accepted among those primarily interested in tax law: that international social and institutional structures shape, and are shaped by, historical and contemporary domestic policy decisions. As a result, to incorporate these lessons, tax scholarship should turn to fields such as international relations, organizational theory, and political philosophy to provide a broader framework for understanding the rapid changes that are taking place in tax policy and politics in the United States and around the world.
Myths And Realities Of The Palestinian Refugee Problem: Reframing The Right Of Return, Susan M. Akram
Myths And Realities Of The Palestinian Refugee Problem: Reframing The Right Of Return, Susan M. Akram
Faculty Scholarship
The essay discusses elements of the Palestinian refugee problem that are found in numerous mass refugee situations in Africa, Central America, Asia and Europe. What remains unique about the Palestinian refugee problem is the persistent and severe denial of international protection, the lack of access both to a durable solution and to the mechanisms for implementing a durable solution -- minimum protection guarantees that are available to other refugee populations. This paper describes the main legal issues underlying the Palestinian refugee question, examining and deconstructing several of the key arguments surrounding the rights and principles involved in the refugee problem. …
(Presidential) Powers In The European Union, Daniela Caruso
(Presidential) Powers In The European Union, Daniela Caruso
Faculty Scholarship
Presidential Powers and Functional Equivalence The comparative methodology embraced by Jenny Martinez, the first speaker on this panel, is functionalism - a traditional tool for comparative inquiries.' Functionalism starts from the pragmatic assumption that societies sharing similar values will perform identical tasks even if by means of different rules. Functionalism posits the possibility of comparing the relative success of such rules, and hence borrowing useful insights from analogous foreign experiences.2 Accordingly, Professor Martinez has identified functional common ground in various legal systems, analyzed the scope and substance of presidential powers in several European States, and skillfully compared the status of …
Mtic (Carousel) Fraud: Twelve Ways Forward; Two Ways 'Preferred' - Has The Technology-Based Administrative Solution Been Rejected?, Richard Thompson Ainsworth
Mtic (Carousel) Fraud: Twelve Ways Forward; Two Ways 'Preferred' - Has The Technology-Based Administrative Solution Been Rejected?, Richard Thompson Ainsworth
Faculty Scholarship
In a May 31, 2006 Communication to the Council, the European Parliament, and the European Economic and Social Committee, the European Commission indicated a need to develop a co-ordinated strategy to improve the fight against fiscal fraud [COM(2006) 254 final]. Although the Communication considers fiscal fraud broadly (VAT, excise duties and direct taxes) the most pressing need seems to be for a VAT strategy that will effectively deal with MTIC (Missing Trader Intra-Community) or carousel fraud. To this end the Commission hosted a conference: Fiscal Fraud - Tackling VAT Fraud: Possible Ways Forward. The March 29, 2007 conference was constructed …
Zappers: Tax Fraud, Technology And Terrorist Funding, Richard Thompson Ainsworth
Zappers: Tax Fraud, Technology And Terrorist Funding, Richard Thompson Ainsworth
Faculty Scholarship
"Zappers," or automated sales suppression devices, have brought unheard of efficiencies and economies of scale to a very simple tax fraud - skimming cash sales at point of sale (POS) terminals (electronic cash registers). Until recently the largest tax fraud case in Connecticut, also the "largest computer driven tax-evasion case in the nation," was a zapper case. Stew Leonard's Dairy in Norwalk Connecticut skimmed $17 million in receipts and hid the cash in St. Martin (a Caribbean island). Talal Chahine and his wife, Elfat El Aouar, owners of the La Shish restaurant chain in Detroit Michigan have the dubious honor …
Conceptualizing Complicity In Alien Tort Cases, Chimène Keitner
Conceptualizing Complicity In Alien Tort Cases, Chimène Keitner
Faculty Scholarship
No abstract provided.
Creating A Legal Society In The Western Hemisphere To Support The Hague Convention On Civil Aspects Of International Child Abduction, Timothy Arcaro
Creating A Legal Society In The Western Hemisphere To Support The Hague Convention On Civil Aspects Of International Child Abduction, Timothy Arcaro
Faculty Scholarship
No abstract provided.
Of Prophets And Proselytes: Freedom Of Religion And The Conflict Of Rights In International Law, Peter G. Danchin
Of Prophets And Proselytes: Freedom Of Religion And The Conflict Of Rights In International Law, Peter G. Danchin
Faculty Scholarship
The case of proselytism presents a tangle of competing claims: on the one hand, the rights of proselytizers to free exercise of religion and freedom of speech; on the other hand, the rights of targets of proselytism to change their religion, peacefully to have or maintain a particular religious tradition, and to be free from injury to religious feelings. Clashes between these claims of right are today generating acute tensions in relations between States and peoples, a state of affairs starkly illustrated by the recent Danish cartoons controversy. Irrespective of their resolution in any particular domestic legal system, how should …
The Emergence And Structure Of Religious Freedom In International Law Reconsidered, Peter G. Danchin
The Emergence And Structure Of Religious Freedom In International Law Reconsidered, Peter G. Danchin
Faculty Scholarship
This Article presents a critique of the historical evolution of the right to freedom of religion in international law. In identifying certain conceptual tensions between liberal and value pluralist accounts in the literature, a general theoretical argument is advanced. Beyond standard Enlightenment narratives of individual freedom of conscience, this argument notices a second, more complex narrative of genuine pluralism in the evolving conception of religious freedom in international legal thought. This suggests that there is no simple, but rather a complex mapping of individual toleration in international law and no single path to modernity or to the formation of the …
Suspect Symbols: Value Pluralism As A Theory Of Religious Freedom In International Law, Peter G. Danchin
Suspect Symbols: Value Pluralism As A Theory Of Religious Freedom In International Law, Peter G. Danchin
Faculty Scholarship
The grounds upon which states may limit the freedom to manifest religion or belief are divisive questions in constitutional and international law. The focus of recent inquiry has been on laws which proscribe the wearing of religious symbols in certain aspects of the public sphere, and on the claims more generally to religious and cultural freedom of Muslim minorities in European nation-states. Stepping back from these debates, this Article aims at a more rigorous theoretical treatment of the subject. It asks whether there is a coherent notion of religious freedom in international legal theory and, if not, why not? In …
Nepad And The Rebirth Of Development Theory And Praxis, Maxwell O. Chibundu
Nepad And The Rebirth Of Development Theory And Praxis, Maxwell O. Chibundu
Faculty Scholarship
The Black man’s burden again has become the world’s. Not since the early part of the 1960s has the well-being of the Dark Continent attracted the level of attention that it is now generating. Spurred by a variety of motives, including humanitarianism and concerns over the potential of so-called failed states as safe harbours for transnational terrorism, the welfare of the continent has become the special concern of G8 summit meetings. The United Nations Security Council now routinely adopts mandatory resolutions under Chapter VII that expressly and in fine detail regulate military, diplomatic, legal and even commercial interactions with the …
Beyond Rationalism And Instrumentalism: The Case For Rethinking U.S. Engagement With International Law And Organization, Peter G. Danchin
Beyond Rationalism And Instrumentalism: The Case For Rethinking U.S. Engagement With International Law And Organization, Peter G. Danchin
Faculty Scholarship
This Essay advances an argument for rethinking the current terms of engagement of U.S. foreign policy with international law and institutions so as to avoid the current two extremes of power politics and imperial moralizing. First, it is necessary to distinguish between force and the status of political domination on the one hand, and consensus and the status of normative meaning on the other. While it may be possible for a superpower to exercise factual authority and control over foreign states and peoples through sheer assertions of force and will, the attainability of such a situation should not be confused …
Rethinking "Effective Remedies": Remedial Deterrence In International Courts, Sonja Starr
Rethinking "Effective Remedies": Remedial Deterrence In International Courts, Sonja Starr
Faculty Scholarship
One of the bedrock principles of contemporary international law is that victims of human rights violations have a right to an “effective remedy.” International courts usually hold that effective remedies must at least make the victim whole, and they sometimes adopt even stronger remedial rules for particular categories of human rights violations. Moreover, courts have refused to permit departure from these rules on the basis of competing social interests. Human rights scholars have not questioned this approach, frequently pushing for even stronger judicial remedies for rights violations. Yet in many cases, strong and inflexible remedial rules can perversely undermine human …
The Transformation Of International Comity, Joel R. Paul
The Transformation Of International Comity, Joel R. Paul
Faculty Scholarship
No abstract provided.
Nonconsensual International Lawmaking, Laurence R. Helfer
Nonconsensual International Lawmaking, Laurence R. Helfer
Faculty Scholarship
This article documents the rise of nonconsensual international lawmaking and analyzes its consequences for the treaty design, treaty participation, and treaty adherence decisions of nation states. Grounding treaties upon the formal consent of states has numerous advantages for a decentralized and largely anarchic international legal system that suffers from a pervasive “compliance deficit.” But consent also has real costs, including the inability to ensure that all nations affected by transborder problems join treaties that seek to resolve those problems. This “participation deficit” helps explain why some international rules bind countries without their acceptance or approval. Such rules have wide applicability. …
Prosecuting Aggression, Noah Weisbord
Prosecuting Aggression, Noah Weisbord
Faculty Scholarship
The Assembly of States Parties to the International Criminal Court will soon have its first opportunity to revise the Rome Statute and activate the latent crime of aggression, which awaits a definition of its elements and conditions for the exercise of jurisdiction. The working group charged with drafting a provision is scheduled to complete its task by 2008 or 2009, one year before the International Criminal Court’s first review conference. Beginning with a history of the crime meant to put the current negotiations in the context of past initiatives, this article sets out the status of the negotiations and begins …
Louis B. Sohn And The Law Of The Sea, John E. Noyes
Louis B. Sohn And The Law Of The Sea, John E. Noyes
Faculty Scholarship
Louis B. Sohn significantly influenced the modern law of the sea, as he did other areas of international law. Though a positivist immersed in the human history and process of developing the law, Louis was also a visionary who saw international law as a noble endeavor that could improve or even transform the world. Part I of this essay describes Louis's various roles and character. Part II briefly sets out his vision and his sense of the interconnectedness between the law of the sea and other areas of international law. Part III analyzes how Louis saw the international lawmaking process, …
Self-Execution And Treaty Duality, Curtis A. Bradley
Self-Execution And Treaty Duality, Curtis A. Bradley
Faculty Scholarship
The Supremacy Clause of the U.S. Constitution states that, along with the Constitution and laws of the United States, treaties made by the United States are part of the "supreme Law of the Land." At least since the Supreme Court's 1829 decision in Foster v. Neilson, however, it has been understood that treaty provisions are enforceable in U.S. courts only if they are "self-executing." The legitimacy and implications of this self-execution requirement have generated substantial controversy and uncertainty among both courts and commentators. This Article attempts to clear up some of the conceptual confusion relating to the self-execution doctrine and, …
Taking Liberties: The Personal Jurisdiction Of Military Commissions, Madeline Morris
Taking Liberties: The Personal Jurisdiction Of Military Commissions, Madeline Morris
Faculty Scholarship
On September 11, 2001, Al Qaeda operatives attacked civilian and military targets on US territory, causing thousands of deaths and billions of dollars of economic loss. The next day, the United Nations Security Council unanimously adopted Resolution 1368 characterizing the attack by Al Qaeda as a "threat to international peace and security" and recognizing the right of states to use armed force in self defense.
Public And Private International Law : German Views On Global Issues, Ralf Michaels
Public And Private International Law : German Views On Global Issues, Ralf Michaels
Faculty Scholarship
No abstract provided.
Intent, Presumptions, And Non-Self-Executing Treaties, Curtis A. Bradley
Intent, Presumptions, And Non-Self-Executing Treaties, Curtis A. Bradley
Faculty Scholarship
No abstract provided.
Tyranny Of The Available: Under-Represented Topics, Approaches, And Viewpoints, Katherine Topulos, Marci Hoffman
Tyranny Of The Available: Under-Represented Topics, Approaches, And Viewpoints, Katherine Topulos, Marci Hoffman
Faculty Scholarship
No abstract provided.
El Surgimiento Del Derecho Ambiental Global, Robert V. Percival
El Surgimiento Del Derecho Ambiental Global, Robert V. Percival
Faculty Scholarship
Legal systems across the globe are responding to environmental concerns in surprising new ways. As nations upgrade their environmental standards, some are transplanting law and regulatory policy innovations derived from the experience of other countries, including nations with very different legal and cultural traditions. New national, regional, and international initiatives have been undertaken both by governments and private organizations. Greater cross-border collaboration between government officials, nongovernmental organizations, multinational corporations and other entities is shaping environmental policy in ways that blur traditional private/public land domestic/international distinctions. The result has been the emergence of a kind of “global environmental law” – law …
Recent Developments In Us Copyright Law: Part I – "Orphan" Works, Jane C. Ginsburg
Recent Developments In Us Copyright Law: Part I – "Orphan" Works, Jane C. Ginsburg
Faculty Scholarship
This Comment, after a brief review of the nature of the orphan works problem and prior attempts to resolve it in the US, will analyze the current bills' provisions, both with respect to the limitation of remedies that constitutes the proposals' centerpiece, and to the conditions required to qualify for the limitation. I will also compare the US proposals with current European initiatives, and will assess the compatibility of the US proposals with international treaty norms, as well as the cross-border consequences of inconsistent US and EU orphan works regimes. I will conclude with some suggestions for amending the US …
Silence Of The Laws? Conceptions Of International Relations And International Law In Hobbes, Kant, And Locke, Michael W. Doyle, Geoffrey S. Carlson
Silence Of The Laws? Conceptions Of International Relations And International Law In Hobbes, Kant, And Locke, Michael W. Doyle, Geoffrey S. Carlson
Faculty Scholarship
This Essay explains how the political theorists Hobbes, Kant, and Locke interpret the decision to go to war (us ad bellum) and the manner in which the war is conducted (just in bello). It also considers the implications of the three theories for compliance with international law more generally. It concludes that although all three can lay claim to certain key features of modern international law, it is Locke who provides the most complete support for both the laws of war, in particular, and with international law, in general.