Law Commons^™

Multinational Firms And Tax Havens, Anna Gumpert, James R. Hines Jr., Monika Schnitzer

Articles

Multinational firms with operations in high-tax countries can benefit the most from reallocating taxable income to tax havens, though this is sufficiently difficult and costly that only 20.4% of German multinational firms have any tax haven affiliates. Among German manufacturing firms, a 1 percentage point higher foreign tax rate is associated with a 2.3% greater likelihood of owning a tax haven affiliate. This is consistent with tax avoidance incentives and contrasts with earlier evidence for U.S. firms. The relationship is less strong for firms in service industries, possibly reflecting the difficulty of reallocating taxable service income.

U.S. State Building And The Second Amendment, Darren Dale Gil

Dissertations

This dissertation used a comparative case study strategy employing a mixed methods thematic content analysis approach¹ to explore U.S. government support for Second Amendment freedoms as compared to other freedoms in the U.S. Bill of Rights in American-led state-building projects in Cuba (1898-1901), Germany (1945-1949), and Iraq (2003-2005). The dissertation tested for Republican and Democratic political party support regarding Second Amendment freedoms in U.S. state-building projects. Findings from the three case studies showed that the American government did not support individual arms rights in its state-building efforts as it did with the other nine Bill of Rights freedoms. Findings …

Newsroom: From Hate To Hope 7/20/2016, Jill Rodriguez, Roger Williams University School Of Law

Life of the Law School (1993- )

No abstract provided.

Aisha, Aisha, Tsos

TSOS Interview Gallery

Aisha, a Syrian native, lived in Latakia with her Palestinian husband and six children. Their children were not allowed to attend school because of their Palestinian heritage. During the war, mortars and missiles hit the city, and Aisha's brother lost three children. Aisha's uncle in Jordan helped to smuggle their family into Turkey after they decided to escape.

They sailed to Greece with a boat carrying about 350 people. The ship's drivers abandoned it during the journey. To save the children on board, Aisha's husband steered the sinking ship. Her husband was arrested in Greece, and Aisha, who was five …

Aeham, Aeham, Tsos

TSOS Interview Gallery

Aeham Ahmad is a pianist from Yarmouk, Syria who gained internet fame from videos posted of him performing on the streets. Because of this, he was targeted and forced to flee to Germany, leaving his wife and two sons behind. Since this interview, his family has joined him.

Aeham’s talent and fame opened up opportunities to perform in various cities in Germany. To share his story during these performances, he learned English. He wants to use music to make a difference in the world. During his time in Yarmouk, there was an underground area where children practiced music because it …

Nevin, Nevin, Tsos

TSOS Interview Gallery

Nevin is a civil engineer from Afghanistan who worked with an American company and local government. The Taliban threatened him and demanded he work for them instead and ultimately attacked him on his journey home. After this he began a dangerous journey to Europe full of smugglers, trafficking, encounters with police, poor living conditions and a trip across the Mediterranean in an overcrowded raft.

Nevin ultimately made it to Greece, where he lived in a camp for several months. He received medical care but faced new problems of closed borders and difficulty obtaining papers. He was transferred to a camp …

Kamaria Bakes, Kamaria, Twila Bird, Lindsay Silsby, Yasmine Kataw, Tsos

TSOS Interview Gallery

Amina is from Aleppo, where she was a math teacher. She is married with four boys. Her family fled to Turkey from Syria after losing their home in the war. Amina and her youngest son then sailed on an inflatable boat to Greece. Using cars, buses, and trains, they traveled from Greece to Macedonia, then on through Serbia, Croatia, Slovenia, and Austria before finally arriving in Germany. They stayed for two months in Camp Hamburg before being transferred for a short time to Lemberg. Lemberg was followed by another camp for three and a half months and then to Eisenberg …

Courts And Sovereigns In The Pari Passu Goldmines, Anna Gelpern

Georgetown Law Faculty Publications and Other Works

U.S. federal court rulings against Argentina since 2012 have turned the pari passu clause in sovereign bond contracts into the most promising debt collection tool against immune governments since the days of gunboat diplomacy. The large literature on pari passu (“equal step” in Latin) assumes that the clause had not been used for enforcement before the late 1990s, and that it was first construed by a Belgian court in a case against Peru in the year 2000. The Belgian decision was criticized for wrongly concluding that pari passu promised ratable payment to all holders of Peru’s external debt. A decade …

Beware Of Judging A Book Just By Its Cover: Are The German Rules Of Civil Procedure, In Their Practical Application, Really As Capable To Facilitate A Speedy And Fair Trial As One Might Think?, Julia Prahl

Duke Law Master of Judicial Studies Theses

No abstract provided.

Bilal, Bilal, Tsos

TSOS Interview Gallery

Bilal was 23 years old when he drowned in Greece. He was cheerful, intelligent, and full of energy.

He was a journalist in Afghanistan who received a death threat from the Taliban. His family decided that he should flee the country alone for survival since they couldn’t afford for the whole family to go.

He escaped from the camp in Moria by finding a hole in the fence. He outran the police, found a ship in port, and jumped on it as it was leaving. He later had 10 unsuccessful attempts to leave Greece for Germany. He was caught by …

The Politics Of Mental Health: A Comparative Study Of Policy Adoption And Implementation In Germany And Japan, Luis Diego Campos

Honors Undergraduate Theses

In the aftermath of World War II, the Liberal Democratic Party of Japan followed Germany’s blueprint in fashioning a universal health coverage system. Comparisons to Germany’s welfare state during this same time period reveal markedly different social and mental health policy practices, as Germany’s Christian Democratic Union and Social Democratic Party cooperated toward progressive policies while the Liberal Democratic Party largely neglected social welfare expansion. The effect of these practices is reflected in budgetary provisions, institutionalization practices, and mental health epidemiology. This research finds that a favorable economic climate allowed the Liberal Democratic Party to politically isolate the Social Democratic …

A Tale Of Three Markets: Comparing The Renewable Energy Experiences Of California, Texas, And Germany, Felix Mormann, Dan Reicher, Victor Hanna

Articles

The Obama administration has repeatedly identified the large-scale build-out of clean, renewable energy infrastructure as a key priority of the United States. The President's calls for a cleaner energy economy are often accompanied by references to other industrialized countries such as Germany, hailed by many as a leader in renewable energy deployment. Indeed, the share of renewables in Germany's electricity generation mix is twice that of the United States, and the ambitious "Energiewende" commits the country to meeting 80% of its electricity needs with renewables by 2050. While some praise the German renewables experience as successful proof of concept, others …

Cutting The Wire: A Comprehensive Eu-Wide Approach To Refugee Crises, Kelsey Leigh Binder

Brooklyn Journal of International Law

This Note examines the current refugee crisis occurring in the European Union, where over a million refugees have entered the region since the beginning of 2015, and proposes that the EU implement a two-step permanent emergency framework for dealing with mass migration crises. It first looks at the major bodies of international refugee law, including a historical overview of its foundations, the 1951 Convention Relating to the Status of Refugees, and the 1967 Protocol Relating to the Status of Refugees. Next, it will explore the legal mechanisms that are in force throughout the EU, including the EU’s asylum laws and …

From Principles To Rules: The Case For Statutory Rules Governing Aspects Of Judicial Disqualification, Jula Hughes, Philip Bryden

Osgoode Hall Law Journal

The common law “reasonable apprehension of bias” test for judicial disqualification is highly fact- and context-specific. While there are good reasons for this approach as a general proposition, it also gives rise to considerable uncertainty for both judges and litigants in considering whether or not it is appropriate for a judge to sit in a marginal case. This article explores statutory judicial disqualification regimes in the United States, Germany, and Quebec to gain insights into how statutory rules can be employed to provide greater clarity to judges and litigants who are addressing situations that have the potential to give rise …

Shareholders Vs Stakeholders Capitalism, Fabian Brandt, Konstantinos Georgiou

Comparative Corporate Governance and Financial Regulation

With the growth of the economies worldwide the debate between shareholder and stakeholder capitalism has never been more intense than nowadays. Each country though incorporates this debate differently in its interior market since its corporate governance’s structures present distinguished characteristics. Thus, by bringing into this debate countries like Germany and the USA, the distinction between shareholders and stakeholders’ interests becomes clearer. Countries based on the Anglo-Saxon business model like the USA are in favor of a “shareholder primacy” based system setting as their optimal goal the maximization of shareholder value. On the other hand, countries like Germany seem to have …

Plea Bargaining And Disclosure In Germany And The United States: Comparative Lessons, Jenia I. Turner

Faculty Journal Articles and Book Chapters

This article analyzes recent trends in plea bargaining and disclosure of evidence in Germany and the United States. Over the last two decades, a number of U.S. jurisdictions have adopted rules requiring broader and earlier discovery in criminal cases. This development reflects a growing consensus that, in a system that resolves most of its cases through guilty pleas, early and extensive disclosure is necessary to ensure fair and informed outcomes.

The introduction of broader discovery in criminal cases in the United States aligns our rules more closely with German rules on access to the investigative file. At the same time, …

Formal Versus Functional Method In Comparative Constitutional Law, Francesca Bignami

Osgoode Hall Law Journal

In the field of comparative constitutional law, the dominant approach to concept formation and research design is formal. That is, comparative projects generally identify what counts as the supreme law that can be enforced against all other sources of law based on the “constitutional” label of the positive law (written constitutions and the jurisprudence of constitutional courts) and the law books. This formal method, however, has significant limitations when compared with the functional method used in the field of comparative law more generally speaking. After a brief exposition of the functional method, this article explores the advantages of the functional …

How Can Tax Collection Be Structured To Observe And Preserve Taxpayer Rights: A Discussion Of Practices And Possibilities, T. Keith Fogg, Sime Jozipovic

T. Keith Fogg