Law Commons^™

South Korean Court’S Landmark Decision Against North Korea, Hyesoo Hahn

CICLR Online

During the Korean War, about 50,000 to 70,000 South Korean soldiers were taken prisoner of war (POW) by North Korea and its allies. While North Korea claimed that most South Korean POWs expressed to remain in North Korea and repatriated only 8,343 POWs, 80 South Korean POWs who escaped from North Korea told a different story. Most testified that they were never asked whether they want to return to South Korea, and some testified that they were forced to say they want to remain in North Korea. Held captive against their will, 50,000 South Korean POWs were sent to North …

The Legality Of Russian Gray-Market Imports, Ruben Attia

CICLR Online

In its efforts to cope with Western sanctions implemented in response of its invasion of Ukraine, Russia launched the parallel imports scheme, allowing the importation of many goods without the consent of their intellectual property right-holder. Such goods are called grey market goods because they have been formulated or packaged for a particular jurisdiction and are imported into a different jurisdiction in contradiction to the brand owner’s intention. The value of parallel imports in Russia may well attain $16 billion by the end of 2022, as reported by Russian Minister of Industry and Trade Manturov. The Russian scheme also protects …

Intersectionality In International Criminal Law, Cardozo International & Comparative Law Review

Flyers 2022-2023

The Cardozo International & Comparative Law Review is pleased to host a virtual symposium on intersectionality and how international criminal law can account for structural drivers of violence. Through critically questioning discriminatory systems and applications of law, this symposium will analyze how the Rome Statute governs international criminal law, as exemplified by the International Criminal Court's rulings on enslavement.

Intersectionality In International Criminal Law Symposium, Cardozo International & Comparative Law Review

Event Invitations 2022

The Cardozo International & Comparative Law Review hosted a virtual symposium on intersectionality and how international criminal law can account for structural drivers of violence. Through critically questioning discriminatory systems and applications of the law, this symposium analyzes how the Rome Statute governs international criminal law, as exemplified by the International Criminal Court's rulings on enslavement.

This symposium features Alexandra Lily Kather, International Criminal Lawyer and Co-Founder of Emergent Justice Collective; Nick Leddy, Head of Litigation at Legal Action Worldwide; Priya Gopalan, International Criminal Lawyer and Member of the UN Working Group on Arbitrary Detention; moderated by Ramya Kudekallu, Telford …

Free Yezidi Foundation Public Memo – Lafarge Case, Jocelyn Getgen Kestenbaum, Patricia Viseur Sellers

Online Publications

This memorandum supports the Free Yezidi Foundation’s (FYF) filing in the Lafarge Case concerning allegations of complicity in crimes against humanity, including genocide. The Lafarge Corporation continuously operated its factory and, moreover, financially contributed to the Islamic State of Iraq and al-Sham (IS, ISIS, Daesh) between 2013 and 2014, inclusive of the period between 3 August 2014 and 19 September 2014. During those weeks, and represented in a timeline annexed to this memorandum, international and French media, international organizations, and governments extensively reported on and condemned IS acts committed against the Yezidi population that could constitute crimes against humanity under …

Disaggregating Slavery And The Slave Trade, Jocelyn Getgen Kestenbaum

Articles

International law prohibits slavery and the slave trade as peremptory norms, customary international law prohibitions and crimes, humanitarian law prohibitions, and non-derogable human rights. Human rights bodies, however, focus on human trafficking, even when slavery and the slave trade—and not human trafficking—are enumerated within their mandates. International human rights law has conflated human trafficking with slavery and the slave trade. Consequently, human trafficking has subsumed the slave trade and, at times, slavery prohibitions, increasing perpetrator impunity for slavery and the slave trade abuses and denying full expressive justice to survivors.

This Article disaggregates slavery from the slave trade and slavery …

A New Framework For Digital Taxation, Reuven Avi-Yonah, Young Ran (Christine) Kim, Karen Sam

Articles

The international tax regime has wide implications for business, trade, and the international political economy. Under current law, multinational enterprises do not pay their fair share of taxes to market countries where profits are generated because market countries are only allowed to tax companies with a physical presence there. Digital companies, like Google and Amazon, can operate entirely online, thereby avoiding market country taxes. Multinationals can also exploit existing tax rules by shifting their profits to low-tax jurisdictions, thereby avoiding taxes in the residence country where their headquarters are located.

Recently, a global tax deal was reached to tackle these …

Tax Harmony: The Promise And Pitfalls Of The Global Minimum Tax, Reuven Avi-Yonah, Young Ran (Christine) Kim

Articles

The rise of globalization has become a double-edged sword for countries seeking to implement a beneficial tax policy. On one hand, there are increased opportunities for attracting foreign capital and the benefits that increased jobs and tax revenue brings to a society. However, there is also much more tax competition among countries to attract foreign capital and investment. As tax competition has grown, effective corporate tax rates have continued to be cut, creating a “race-to-the-bottom” issue.

In 2021, 137 countries forming the OECD/G20 Inclusive Framework on BEPS passed a major milestone in reforming international tax by successfully introducing the framework …

Responding To Mass, Computer-Generated, And Malattributed Comments, Steven J. Balla, Reeve Bull, Bridget C.E. Dooling, Emily Hammond, Michael A. Livermore, Michael Herz, Beth Simone Noveck

Articles

A number of technological and political forces have transformed the once staid and insider dominated notice-and-comment process into a forum for large scale, sometimes messy, participation in regulatory decisionmaking. It is not unheard of for agencies to receive millions of comments on rulemakings; often these comments are received as part of organized mass comment campaigns. In some rulemakings, questions have been raised about whether public comments were submitted under false names, or were automatically generated by computer “bot” programs. In this Article, we examine whether and to what extent such submissions are problematic and make recommendations for how rulemaking agencies …

Prohibiting Slavery & The Slave Trade, Jocelyn Getgen Kestenbaum

Articles

Slavery and the slave trade stubbornly persist in our time, but they receive insufficient attention in international human rights law. Even when courts adjudicate slavery violations, they often fail to characterize slave trade conduct that nearly always precedes slavery. Courts also characterize acts that meet the definition of slavery or the slave trade only as other human rights harms, such as forced labor or human trafficking. This failure to accurately characterize violations also as slavery and the slave trade perpetuates impunity and denies victims full expressive justice. This Article argues for reviving international human rights law’s prohibitions of slavery and …