Law Commons^™

Comparative Tax Law Guide, Kim Brooks

OER Texts

This extended bibliography is designed to support comparative tax law study by students, policy-makers, and tax practitioners. Studying comparative tax law is pure joy. And in addition to that, it enables you to:

• more deeply understand your own tax system and context;
• learn about another country’s system and context;
• draw general conclusions about tax law;
• press for or support tax law change;
• facilitate tax law harmonization or coordination among jurisdictions;
• delve into the role of tax in the spread of higher-order values like fairness, equality, transparency, or privacy;
• explain why a country’s tax laws are the way they are; and …

Falling Stars And Sinking Ships: How Article Vii Of The Outer Space Treaty Needs Maritime Law, Mckenzie Franck

Pace International Law Review

The urge to go where no man has gone before has led to great leaps in space technology that only seemed real in cinema. As more private companies, such as private asteroid mining companies in China, attempt to take this leap, it has become clear that there are significant gaps in international space law regarding liability with private parties. Within Article VII of the Outer Space Treaty, there is a laid-out structure on how states can be held liable for damages caused by celestial bodies. However, the Outer Space Treaty ignores what happens if a private company causes injuries in …

State Criminal Laws Could Be A Light In The Dark For The Hidden Victims Of Forced Marriage, Rebekah Marcarelli

Journal of Civil Rights and Economic Development

(Excerpt)

“There’s something you need to know about me . . . I am dead,” said Fraidy Reiss, a survivor of an abusive forced marriage, as she stood alone on a stage, speaking to a crowd. “I know what you’re thinking, [I don’t] look particularly dead . . . you might want to tell that to my family [because] they declared me dead almost thirteen years ago.”

Reiss, who founded the organization Unchained at Last to help forced marriage victims like herself, grew up in an ultra-Orthodox Jewish community in Brooklyn. Right after finishing high school, Reiss was asked to …

Healthcare Inequities In The United States And Beyond Are Taking Black Women’S Lives, Alichia Mcintosh

Northwestern Journal of Law & Social Policy

Black women have been dying at devastating rates due to health complications at the hands of the United States’ healthcare and legal systems. This Note explores these distressing rates and how they compare to White women while analyzing the fatalities and diagnoses among several health complications and diseases. These fatalities persist due to the United States’ history of racism—such as the institution of slavery and over 100 years of Black bodies experiencing Jim Crow laws—and the socioeconomic disadvantages Black women disproportionally face. This Note emphasizes that these disparities continue because the United States has failed to implement treaties—which it is …

Law Library Blog (March 2023): Legal Beagle's Blog Archive, Roger Williams University School Of Law

Law Library Newsletters/Blog

No abstract provided.

International Tax Agreements As The Final Push For Us Adoption Of Adequate Protection In Connection With The Gdpr, Olivia Hansen

Marquette Intellectual Property & Innovation Law Review

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International Tax Reform: Who Gets A Seat At The Table?, Assaf Harpaz

Scholarly Works

The international tax framework relies on early-twentieth-century principles and favors the interests of the Global North, which created it. It bases taxing rights on a corporation’s physical presence and mostly allocates profits to the country of residence. Moreover, it has been slow to adapt to modern business practices. In the digital economy, companies shift profits with relative ease and often do not require a physical presence in the location of their consumers. International taxation needs reform, but leading proposals do not reflect meaningful input from the Global South and are unlikely to serve the needs of developing countries.

In 2021, …

Artificial Intelligence Owning Patents: A Worldwide Court Debate, Maria A. Penkwitz

Marquette Intellectual Property & Innovation Law Review

None.