Law Commons^™

Should States Embrace Gilti?: A Cost-Benefit Approach, Walter Hellerstein

Scholarly Works

Congress inserted several provisions into the Tax Cuts and Jobs Act, arguably intended to address corporate arrangements when federal taxable income on which the states rely is disconnected from profitability, perhaps most significantly a tax on global intangible low-taxed income. In this installment of Board Briefs, I asked State Tax Notes board members to weigh in on whether states should embrace GILTI.

Reflections On The Cross-Border Tax Challenges Of The Digital Economy, Walter Hellerstein

Scholarly Works

In this article, Hellerstein discusses common problems confronting national and subnational jurisdictions in addressing the cross-border tax challenges of the digital economy. This article is based on the author's November 21 inaugural lecture as a visiting professor at the Vienna University of Economics and Business.

How Not To Read International Harvester: A Response, Walter Hellerstein

Scholarly Works

In this article, Hellerstein examines a recent article by Alysse McLoughlin and Kathleen Quinn and seeks to clear up the confusion surrounding International Harvester.

Platforms: The Sequel, Walter Hellerstein, John A. Swain, Jonathan E. Maddison

Scholarly Works

In this article, the authors discuss recent developments on sales and use tax reporting and collection obligations imposed on platforms that facilitate taxable sales of tangible personal property or services.

Corporate Governance Reform In Post-Crisis Financial Firms: Two Fundamental Tensions, Christopher Bruner

Scholarly Works

The manner in which financial firms are governed directly impacts the stability and sustainability of both the financial sector and the "real" economy, as the financial crisis and associated regulatory reform efforts have tragically demonstrated. However, two fundamental tensions continue to complicate efforts to reform corporate governance in post-crisis financial firms. The first relates to reliance on increased equity capital as a buffer against shocks and a means of limiting leverage. The tension here arises from the fact that no corporate constituency desires risk more than equity does, and that risk preference only tends to be stronger in banks, and …

The Oecd Unified Approach: Nexus, Scope, And Coexisting With Dsts, Assaf Harpaz

Scholarly Works

This article comments on the OECD Secretariat Proposal for a “Unified Approach” under Pillar One, released October 9, 2019. The article focuses on the proposal’s scope, nexus, administration and compliance, proposed “Amount C” and compatibility with unilateral digital service taxes. The article suggests a nexus that does not consider size-limiting worldwide revenue thresholds and offers an alternative de minimis country-specific sale-based proposal. Comments on the OECD proposal were submitted by the author as part of the OECD’s public consultation process in November 2019.

Sticking To The Union? A Study On The Unionization Of Academic Law Libraries, Sarah C. Slinger

Scholarly Works

This article analyzes the responses of law library directors to a survey assessing rates of unionization, experience with unionization, and attitudes on unionization. These results ultimately show that while there is a low rate of unionization in academic law libraries, unions may become more prevalent in the future.

Law And The Blockchain, Usha Rodrigues

Scholarly Works

All contracts are necessarily incomplete. The inefficiencies of bargaining over every contingency, coupled with humans’ innate bounded rationality, mean that contracts cannot anticipate and address every potential eventuality. One role of law is to fill gaps in incomplete contracts with default rules. The blockchain is a distributed ledger that allows the cryptographic recording of transactions and permits “smart” contracts that self-execute automatically if their conditions are met. Because humans code the contracts of the blockchain, gaps in these contracts will arise. Yet in the world of “smart contracting” on the blockchain, there is no place for the law to step …

Federal Guilty Pleas: Inequities, Indigence And The Rule 11 Process, Julian A. Cook

Scholarly Works

In 2017 and 2018, the Supreme Court issued two little-noticed decisions—Lee v. United States and Class v. United States. While neither case captured the attention of the national media nor generated meaningful academic commentary, both cases are well deserving of critical examination for reasons independent of the issues presented to the Court. They deserve review because of a consequential shared fact; a fact representative of a commonplace, yet largely overlooked, federal court practice that routinely disadvantages the indigent (and disproportionately minority populations), and compromises the integrity of arguably the most consequential component of the federal criminal justice process. In each …

Fragmentation, Harlan G. Cohen

Scholarly Works

A danger, an opportunity, passé, a cliché, destabilizing, empowering, destructive, creative: Depending on whom you ask, fragmentation has meant any and all of these for international law. The concept of fragmentation has been a mirror reflecting international lawyers’ perception of themselves, their field, and its prospects for the future.

This chapter chronicles fragmentation’s meanings over the past few decades. In particular, it focuses on the spreading fears of fragmentation around the millennium, how the fears were eventually repurposed, where, speculatively, those fear may have gone, and how and to what extent faith in international law was restored.

What Is International Trade Law For?, Harlan G. Cohen

Scholarly Works

Events of the past few years, including the Brexit vote in the United Kingdom and the demise of the Trans-Pacific Partnership and election of Donald Trump as President in the United States, have reignited debates about the global trade regime. In particular, many have begun to question whether the trade regime has done enough for those who feel left behind by globalization. While some have held fast to the view that redistribution of trade’s gains is primarily a matter of domestic policy, others have suggested tweaks to the international trade agreements aimed at better spreading the wealth.

But what if …

Boiling Down Boilerplate In M&A Agreements: A Response To Choi, Gulati, & Scott, Robert Anderson, Jeffrey Manns

GW Law Faculty Publications & Other Works

No abstract provided.

Trump Executive Order Calls For More Aggressive Use Of The Buy American Act—An Order Likely To Have More Political Than Practical Effect, Christopher R. Yukins

GW Law Faculty Publications & Other Works

President Trump recently issued an executive order, EO 13881, 84 Fed. Reg. 34257 (July 15, 2019), calling for more aggressive application of the Buy American Act. The new order calls for the Federal Acquisition Regulatory Council to strengthen domestic preferences under the Act. The order was long predicted as another step in the Trump administration’s advancing protectionism. Indeed, most of the Trump administration’s protectionist initiatives have been foreseeable from the outset, for the Trump administration has consistently embraced those initiatives that provide maximum political benefit at minimum cost. But developments since Trump took office—including new data that show that the …

Delegation, Time, And Congressional Capacity: A Response To Adler And Walker, Richard J. Pierce Jr

GW Law Faculty Publications & Other Works

This is a response to an article by Jonathan Adler and Chris Walker. In Delegation and Time, Adler and Walker introduce an important new way of thinking about broad congressional delegations of power. After reviewing the traditional arguments against broad congressional delegations of power they note that broad delegations increasingly raise a serious temporal problem.

In their words, “broad congressional delegations of authority at one time period become a source of authority for agencies to take action at a later time that was wholly unanticipated by the enacting Congress or could no longer receive legislative support.” They also note that …

Fourth Report Of The Special Rapporteur On Crimes Against Humanity, Sean D. Murphy

GW Law Faculty Publications & Other Works

In August 2017, the United Nations International Law Commission completed the first draft of a set of articles that could be used as the basis for a Convention on the Prevention and Punishment of Crimes against Humanity. Thereafter, governments and others were invited to provide oral observations before the Sixth (Legal) Committee of the United Nations General Assembly and to submit written comments to the Commission with respect to the draft articles. All told, 52 governments made oral observations, while nearly 40 governments submitted written comments. In addition, written comments were submitted by seven international organizations (or offices thereof), including …

Burying Evidence's Dead Hand, Matthew D. Provencher

Roger Williams University Law Review

When the Rhode Island Rules of Evidence were adopted, they displaced all inconsistent case law existing at the time. Though the Rules retain a great deal of the evidence practice that preceded them, there is much in evidence practice that changed with their adoption. Rhode Island courts have consistently applied Rule 403 in a manner that comports with practice as it existed before the enactment of the Rhode Island Rules of Evidence. That practice, though, is inconsistent with the plain language of the Rule. These doctrines must be discarded.

Pleading Guilty To Innocence: How Faulty Field Tests Provide False Evidence Of Guilt, Kaelyn Phelps

Roger Williams University Law Review

No abstract provided.

Vol. 24: No. 2 (Spring 2019) Masthead

Roger Williams University Law Review

No abstract provided.

The Second Circuit's Curious Journey Through The Law Of Tippee Liability For Insider Trading: Newman To Martoma, Andrew C. Spacone

Roger Williams University Law Review

No abstract provided.

Fairness In Fcpa Enforcement: A Call For Self-Restraint And Transparency In Multijurisdictional Anti-Bribery Enforcement Actions, Jessie M. Reniere

Roger Williams University Law Review

No abstract provided.

Life And Civil Death In The Ocean State: Resurrecting Life-Prisoners’ Right To Access Courts In Rhode Island, James M. Kovach

Roger Williams University Law Review

No abstract provided.

In Re Minter-Higgins, Deanna Scorzelli

Bankruptcy Research Library

(Excerpt)

A Chapter 7 trustee cannot recover from the debtor, through a turnover motion, postpetition transfers that were made out of the debtor’s bank account that resulted from pre-petition checks and debit expenditures that were not transferred by the bank to the payees until after the debtor filed for bankruptcy. The § 362(b)(11) exception from the automatic stay insulates a consumer debtor from the trustee’s attempt to require her to “turnover” these amounts.

It Is Possible To Incriminate Yourself In The United States Bankruptcy Courts, Andre Brittis-Tannenbaum

Bankruptcy Research Library

(Excerpt)

The Fifth Amendment of the United States Constitution’s Self Incrimination Clause provides that, “[n]o person shall . . . be compelled in any criminal case to be a witness against himself. . . .” This right protects an individual from “answer[ing] official questions put to him in any [] proceeding . . . where the answers might incriminate him in future criminal proceedings.” While the drafters of the Constitution only included language related to criminal cases, the Supreme Court has extended the privilege to civil proceedings, including bankruptcy cases. However, this privilege is not absolute, and can be waived …

Worldwide Frand Licensing Standard, Garry A. Gabison

American University Business Law Review

No abstract provided.

Sb4: Politics, Policy, Legality, Raj Salhotra

Seton Hall Journal of Legislation and Public Policy

No abstract provided.

Affirmatively Ambiguous: Reforming The Fraud Federal Sentencing Guideline Rules In “Affirmative Action” Government Contracts, Michael Sabo

Seton Hall Journal of Legislation and Public Policy

No abstract provided.

Table Of Contents - Vol. 43, No. 1 2019

Seton Hall Journal of Legislation and Public Policy

No abstract provided.

Strengthening The International Clinical Scholarly Community: Opportunities For The Clinical Law Review And Beyond, Leah Wortham

Scholarly Articles

In its first 25 years, the Clinical Law Review (CLR) provided a ground-breaking foundation to build a scholarly field inspired and informed by clinical work and to legitimate that scholarship within the academy. The CLR broadened the window for clinicians to put their work in a wider context of other clinicians' experience, and with that context and comparison, to build theory from this common body of endeavor.

As Part I describes, 12 of the CLR's 404 works in its 25-year history include voices from outside the United States. While some countries' clinical education history is as old, or older, than …

Threats To The Brazilian Environment And Environmental Policy, Thomas J. Trebat, Laura Nora, Inga Caldwell

Sabin Center for Climate Change Law

The Columbia Global Centers | Rio de Janeiro, in partnership with the Sabin Center for Climate Change Law at Columbia University and the Brazil-American Institute for Law and Environment at Pace University, organized a Workshop on November 13, 2019 in New York City. The Workshop was convened to discuss and raise awareness of the scope and severity of the environmental crisis in Brazil with a focus on the severe threats to the Amazon.

The consequences of the Bolsonaro government´s environmental actions are serious for Brazil and for the world. That is one of the reasons why the Columbia Global Center …

Changing The National Flood Insurance Program For A Changing Climate, Dena Adler, Michael Burger, Rob Moore, Joel Scata

Sabin Center for Climate Change Law

Congress established the National Flood Insurance Program (NFIP) in 1968 to reduce flood damages nationwide and ease the federal government’s financial burden for providing disaster recovery.1 To achieve this goal, the program was designed to perform three primary functions. First, the program provides federally backed insurance to property owners and renters. Second, the program established minimum requirements for building, land use, and floodplain management practices that local communities must adopt in order for their residents to be eligible to purchase NFIP insurance coverage. Third, the program is responsible for mapping high floodrisk areas. These maps inform local land use decisions …