Comparative and Foreign Law Commons^™

Corporate Fiduciary Duties And The Climate And Biodiversity Crisis, Eric W. Orts, Sandra G. Schafhäutle

Michigan Journal of Environmental & Administrative Law

This Article argues that addressing one of the most urgent environmental challenges facing humanity today—the global climate and biodiversity crisis—calls for a transformation at the heart of corporate law: its fiduciary duties. After demonstrating how current corporate fiduciary duties are implicated in this crisis, we argue for reform of fiduciary duties operating at two levels: those governing directors and officers of business corporations, and those governing institutional investors and asset managers. We then distinguish between two general kinds of corporate fiduciary duties: permissive and mandatory. We contend that corporate law should accommodate a more expansive understanding of fiduciary duties by …

Tax Laws And Proportionality: Analyzing Implementation And Advocating For Reform, Moshe A. Jaffe

SJD Dissertations

The application of judicial review to tax legislation presents unique challenges and inconsistencies. This study contends that the proportionality doctrine, widely used in numerous legal systems, offers the best framework for reviewing the constitutionality of tax laws. By examining the implementation of proportionality in countries such as Germany, Israel, and Canada, this research argues that adopting this doctrine—excluding the Stricto Sensu sub-test—could provide a more consistent and fair method for judicial review of tax legislation. Specifically, this approach avoids the indeterminacy and subjectivity often associated with open-ended balancing, while still ensuring that tax measures serve legitimate aims and employ means …

China’S Shift Towards Data Openness: Integrating Security With Trade In Cross-Border Data Transfer, Yichen Huang

Michigan Technology Law Review

As the world's second-largest economy, China's stringent cross-border data transfer laws have deterred numerous multinational investments. To address this issue, China has prioritized data openness in its legislative agenda. The passage of the Provisions on Facilitating and Standardizing Cross-Border Data Transfer (the “New Cross-Border Data Transfer Regulation”) in March 2024 marked a significant milestone in this effort. Despite this progress, investors continue to express concerns about enforcing the new law. This article analyzes these recent legal developments and argues that they signal the government's determination to relax data control measures. China's stance is shifting from prioritizing security over trade to …

What Is Hate Speech? A Proposal For An Ordinary And Legal Definition, Hannah Van Dijcke

SJD Dissertations

The term “hate speech” has been stretched in legal and public debates to cover speech ranging from insults to Holocaust denial. This definitional stretching has consequences beyond mere conceptual confusion: it risks obscuring the profound harm that hate speech does, and it facilitates the term’s misuse.

In this dissertation, I aim to precisely define hate speech and its harm, both in an ordinary (colloquial or non-legal) sense and in a legal sense. To do so, I examine real-world examples of speech widely understood to express hate, including texts from the context of the Holocaust and the Rwandan genocide, and conduct …

Health, Patents, And Path Dependence: India's Pharmaceutical Crossroads, Jacie Bissell

Michigan Technology Law Review

This paper examines how India’s historical commitment to affordable medicine and public health continues to shape its pharmaceutical patent regime, even as the country aspires to become an innovation-driven economy. Through the lens of path dependence, the paper explores how India’s legal and institutional frameworks have created structural constraints on policy reform. Focusing on key moments such as the Patents Act of 1970, the landmark Novartis decision, and India’s evolving stance on the TRIPS waiver during the COVID-19 pandemic, the paper analyzes the tensions between fostering pharmaceutical innovation and maintaining access to affordable medicines. While recent procedural reforms and judicial …

Sustainable Mobility In International, European And National Law: A Perspective From Europe, Lando Kirchmair

Journal of Law and Mobility

This Article develops a European perspective on sustainable mobility, a concept still underexamined in legal scholarship, and argues that meeting today’s mobility needs while preserving ecological foundations for future generations will not occur without deliberate regulatory intervention. After clarifying the evolution of the core concepts of sustainability, mobility, and sustainable mobility, the Article shows how international, European, and Austrian law have progressively incorporated sustainability goals in the transport sector. It then proposes a taxonomy of financial incentives–from subsidies and tax breaks to behavioral nudges—and evaluates their effectiveness, emphasizing the need for flexible, context-specific regulatory instruments. Applying these insights to self-driving …

Rethinking Transnational Adjudication: The Normative Foundations Of Institutional Design, Sanctions-Related Arbitration Frameworks, And Digital Recognition Systems, Avaskhan Asanaliyev

SJD Dissertations

This dissertation examines how emerging judicial and dispute resolution architectures can sustain cross-border commerce, investment, and enforcement in the post-Soviet space and beyond, at a time of institutional fragility, geopolitical tension, and rapid digitalization. Drawing on the experience of Kazakhstan, Russia, Ukraine, and key global hubs, it argues that institutional innovation in courts, arbitration, and enforcement mechanisms is central to rebuilding credible governance frameworks for international business. It does so through three interconnected studies that together explore the evolution of modern adjudication: first, through the transplantation of a common law judiciary model within a civil law state; second, through the …

Education Equity For Transgender And Gender-Diverse Persons In India: Insights Into Implementation Hurdles, Dipika Jain, Natasha Aggarwal, Kanmani Ray, Surbhi Karwa, Disha Chaudhari, Rishav Devrani

Michigan Journal of Gender & Law

Part I of this article presents international, global, and national approaches to the right to education for transgender and gender-diverse persons. It then describes the Indian approach—the NALSA judgment and the Transgender Persons Act. Finally, it provides anecdotal insight into the lived experiences of transgender and gender-diverse persons and the marginalization they face.

Part II outlines: (i) the rationale of this study, (ii) the research methodology, and (iii) the questions in the right to information requests, which have formed the basis for investigating the landscape of education rights for transgender and gender-diverse students.

Part III provides an overview of the …

Should The States Return To Worldwide Combined Reporting?, Reuven S. Avi-Yonah

Articles

On February 20 the Institute on Taxation and Economic Policy (ITEP) released a report on the revenue implications of states adopting worldwide combined reporting (WWCR). WWCR refers to a method of taxation that several states (for example, California) applied from the 1970s to the 1990s. Under WWCR, the state takes the entire worldwide profit of a multinational operating in the state and multiplies it by a formula that traditionally combines payroll, tangible assets, and sales in the state divided by worldwide payroll, assets, and sales. The result is the amount of profit taxable in that state.

Empirical Essays On Mobility-Restricting Covenants, Lorenzo G. Luisetto

SJD Dissertations

This thesis, which consists of four essays, uses empirical methods to study questions on the use of mobility-restricting covenants in business and employment contracts.

The first chapter investigates the spillover effects of the so-called “No-Poach Initiative,” an enforcement action launched by the Antitrust Division of the State of Washington Attorney General’s Office in January 2018 that led 237 franchisors to agree to stop using no-poaching clauses—i.e., provisions in franchise contracts that prohibit franchisees from hiring each other’s employees—nationwide. I document that approximately one third of the franchisors not targeted by the No-Poach Initiative removed the no-poaching clause from their franchise …

Anticipating The Effects Of The Brazilian New Business Environment Law's Corporate Governance Provisions On Minority Shareholder Protection, Dean Farmer

Michigan Business & Entrepreneurial Law Review

To encourage minority shareholder protections and public investment in Brazilian corporations, Brazil passed the New Business Environment Law. The New Business Environment Law’s Corporate Governance Provisions require that all corporations have at least one independent board member, have different individuals serving as their CEO and board chairperson, and grant increased power to the general shareholders’ meeting. This Note predicts that the New Business Environment Law’s Corporate Governance Provisions will have an inconsequential effect on Brazilian minority shareholder protections. Traditional American means of achieving minority shareholder protections may be ineffective in Brazil, due to legal, institutional, and cultural differences between the …

Should Ireland Have Taxed Apple?, Reuven S. Avi-Yonah, Nessa Ní Chasaide

Articles

On September 10 the EU’s Court of Justice issued its long-awaited decision in the Apple state aid case. Surprisingly, it reversed the EU’s General Court decision and held that the European Commission was correct in finding that Ireland had provided prohibited state aid to Apple, and therefore Apple must pay Ireland the €13 billion in taxes that it would have paid but for the illegal subsidy. This state aid case, the largest in the EU’s history, highlights significant issues about the legal governance of corporate tax. This article examines the notable features of the Court ruling, then outlines why we …

Shareholder Agreements In India: An Unsettled Jurisprudence., Vikramaditya S. Khanna

Book Chapters

Shareholder agreements (SAs) are becoming more common around the world as the ownership of companies become more concentrated. Larger investors— in particular, private equity investors— often document their understandings about their investments in increasingly sophisticated SAs. India has also witnessed a rise in SAs, usually with foreign private equity players, which reflects a level of sophistication and formality in contract negotiations that was not always present when such agreements were between family or affinity groups. This has placed increasing pressure on Indian case law to evolve in response to these agreements.

This chapter explores that response and finds that it …

The International Tax Revolution: Introduction, Christine Kim, Reuven S. Avi-Yonah

Law & Economics Working Papers

(This book chapter, Introduction, is included in the forthcoming book, titled THE INTERNATIONAL TAX REVOLUTION, which the Cambridge University Press will publish in 2024-25.)

The past decade has witnessed the creation of a new international tax regime (ITR). Since the advent of globalization in the 1980s and digitalization in the 1990s, the original ITR ceased to function as intended. The main problems were the increased mobility of capital related to intangibles, a relaxation of capital controls, and increased tax competition. The outcome was a significant fall in tax revenues that threatened the social safety net of the modern welfare state. …

Modular Bankruptcy: Toward A Consumer Scheme Of Arrangement, John A.E. Pottow

Articles

In the world of cross-border corporate insolvency, those in the know are familiar with the increasingly popular scheme of arrangement, the British quasi-reorganization procedure that allows a company to restructure some, but not all, of its debt. The typical scheme effects a corporate balance sheet reshuffling by supermajoritarian approval (and judicial "sanction") but often leaves other debt, such as the trade, untouched. A key conceptual component of the scheme mechanism is its intentional modularity, called by some its "selectivity." It does not require a comprehensive reckoning of all claims against a given debtor, only some. The scheme has proved popular-so …

Don't Call It 'Privacy': Data Protection, From Ideas To Constitutional Law, Raphaël Beauregard-Lacroix

SJD Dissertations

Data protection law has been subject to various criticisms, among which is one of a fundamental kind: devoted to procedures, it lost sight of its privacy-bound origins. This dissertation aims to provide a novel historical and comparative account of the transatlantic development of data protection law, from the origins to this day, identifying how it may yet succeed in reaching the policy goals its original proponents imagined, and untangling key legal concepts along the way.

The regulatory concept of data protection was founded on three basic principles: purpose limitation, universality, and institutional supervision and enforcement. These three principles trace their …

Rethinking Crime And Punishment: Women Who Kill Their Abusers In South Africa, Rebecca Gore

Michigan Journal of Gender & Law

The battered women’s movement in the United States was galvanized in the 1970s and ushered in a paradigm shift in how we understand domestic violence. For women who kill their abusers, the movement attempted to incorporate their lived experiences of domestic violence into legal doctrine. Decades later, the battered women’s movement has generated criticisms such as stereotyping women, failing to take an intersectional lens, and over-reliance on the carceral system. These lessons from feminists in the United States present cautionary tales for other contexts, especially for unequal societies impacted by domestic violence, crime, and mass incarceration. Prompted by personal experiences …

Discussant Commentary On The Twenty-Fourth Annual Grotius Lecture, Karima Bennoune

Other Publications

I express my sincere thanks to the American Society of International Law and the International Legal Studies Program at American University Washington College of Law for the invitation to be this year’s commentator. It is indeed an honor to respond to Judge Charlesworth’s erudite Grotius Lecture: “The Art of International Law.”

Impossibility Of Emergent Works’ Protection In U.S. And Eu Copyright Law, Matt Blaszczyk

Fellow, Adjunct, Lecturer, and Research Scholar Works

Protection of emergent works is impossible. Without an author, there is no expression of ideas which can be original, and thus no copyrightable work. Indeed, the whole system of copyright law, its conceptual building blocks of idea-expression dichotomy, originality, authorship, and the concept of a protectable work operate in the notation of human creativity. Emergent works fall outside of copyright’s positive ontology, being akin to ideas, facts, or subject-matter predicated by technical considerations, rather than authorial creativity. In other words, they do not exist as things in law and thus cannot as such be owned. Rather, like any idea, they …

Modular Bankruptcy: Toward A Consumer Scheme Of Arrangement, John A. E. Pottow

Law & Economics Working Papers

The world of international bankruptcy has seen increasing use of the versatile scheme of arrangement, a form of corporate reorganization available under English law. A key feature of the scheme is its modularity, whereby a debtor can restructure only a single class of debt, such as bond indentures, without affecting other debt, such as trade. This is the opposite of chapter 11 of the U.S. Bankruptcy Code’s comprehensive reckoning of all financial stakeholders. This article considers a novel idea: could the scheme be transplanted into the consumer realm? It argues that it could and should. Substantial benefits of more individually …

Rebraiding Frayed Sweetgrass For Niijaansinaanik: Understanding Canadian Indigenous Child Welfare Issues As International Atrocity Crimes, Alyssa Couchie

Michigan Journal of International Law

The unearthing of the remains of Indigenous children on the sites of former Indian Residential Schools (“IRS”) in Canada has focused greater attention on anti-Indigenous atrocity violence in the country. While such increased attention, combined with recent efforts at redressing associated harms, represents a step forward in terms of recognizing and addressing the harms caused to Indigenous peoples through the settler-colonial process in Canada, this note expresses concern that the dominant framings of anti-Indigenous atrocity violence remain myopically focused on an overly narrow subset of harms and forms of violence, especially those committed at IRSs. It does so by utilizing …

After Pillar One, Reuven S. Avi-Yonah

Law & Economics Working Papers

Pillar One is unlikely to succeed for three reasons. First, it requires an MTC to be implemented because Amount A requires overriding Articles 5 (Permanent Establishment, PE), 7 (Business Profits) and 9 (Associated Enterprises) of every tax treaty to abolish the PE and Arm’s Length Principle (ALP) limits enshrined therein. But negotiating an MTC is hard, especially when over 100 countries are involved and there are fundamental disagreements among them.

Second, because Pillar One (despite its October 2021 expansion) is still aimed primarily at taxing the US digital giants (Big Tech), it is hard to envisage it being implemented without …

Illegality Defense To Contractual And Restitutionary Claims: A Comparative And Philosophical Study, Dingyurui Bao

SJD Dissertations

The aim of this dissertation is to study the practice and theories regarding the law of illegality, in the context of contract and unjustified enrichment.

Illegality (and immorality) is universally seen as a ground for invalidating contracts. It is widely acknowledged that the courts have the "prerogative to limit enforcement of contracts that transgress the boundaries of public policy". In both Common Law and the Civil Law systems, it is usually in the law of contract that the problem of illegality is dealt with. An illegal contract is invalid, but it may be performed, either in full or in part. …

Copyright Infringement And Enforcement In Ghana: A Comparative Study, Doreen Adoma Agyei

SJD Dissertations

Copyright infringement is a widespread problem in developed and developing nations and particularly concerning in Ghana. Many talented creators in Ghana have a strong desire to produce original creative works and are enthusiastic about committing themselves to this pursuit. Additionally, many more aspire to pursue these endeavours into professional careers. However, upon releasing their works, they are unfortunately immediately faced with infringements in nearly all copyright industries. These violations have become so common that they have unfairly placed rightsholders’ original works in competition with the infringers. Within this context, many talented creators, mostly self-funded, lack the incentive to pursue their …

Unraveling The International Law Of Colonialism: Lessons From Australia And The United States, Robert J. Miller, Harry Hobbs

Michigan Journal of Race and Law

In the 1823 decision of Johnson v. M’Intosh, Chief Justice John Marshall formulated the international law of colonialism. Known as the Doctrine of Discovery, Marshall’s opinion drew on the practices of European nations during the Age of Exploration to legitimize European acquisition of territory owned and occupied by Indigenous peoples. Two centuries later, Johnson—and the international law of colonialism—remains good law throughout the world. In this Article we examine how the Doctrine of Discovery was adapted and applied in Australia and the United States. As Indigenous peoples continue to press for a re-examination of their relationships with governments, …

A Comparative Look At Various Countries' Legal Regimes Governing Automated Vehicles, Brittany Eastman, Shay Collins, Ryan Jones, Jj Martin, Marjory S. Blumenthal, Karlyn D. Stanley

Journal of Law and Mobility

News and commentary about automated vehicles (AVs) focus on how they look and appear to operate, along with the companies developing and testing them. Behind the scenes are legal regimes—laws, regulations, and implementing bodies of different kinds—that literally and figuratively provide the rules of the road for AVs. Legal regimes matter because public welfare hinges on aspects of AV design and operation. Legal regimes can provide gatekeeping for AV developers and operators seeking to use public roads, and they can allocate liability when something goes wrong. Guiding and complementing legal regimes is public policy. Policy documents such as articulations of …

Surrogacy And Parenthood: A European Saga Of Genetic Essentialism And Gender Discrimination, Mélanie Levy

Michigan Journal of Gender & Law

This paper tells a story of shifting normativities, from tradition to modernity and back, regarding the recognition of legal parenthood in non-traditional families created through crossborder surrogacy. The cross-border nature of the surrogacy is often forced as most domestic legal frameworks in Europe still restrict the creation of non-traditional families through assisted reproductive technologies. Once back home, these families struggle to have birth certificates recognized and establish legal parenthood. The disjuncture between social reality and domestic law creates a situation of legal limbo. In its recent case law, the European Court of Human Rights has pushed for domestic authorities to …

Pregnant Transgender People: What To Expect From The Court Of Justice Of The European Union's Jurisprudence On Pregnancy Discrimination, Hannah Van Dijcke

Michigan Journal of Gender & Law

Pregnant transgender people’s experiences vary: they may identify as male or non-binary and may seek gender-affirming medical care to different degrees. This variety in gender identities and bodies puts additional pressure on CJEU’s pregnancy discrimination case law—a case law that is, as this Article argues, already flawed. Building on a critique of the CJEU’s decision in Dekker, this Article discusses three alternative approaches to addressing pregnancy discrimination in EU law. The first two approaches are different ways of construing pregnancy discrimination as sex discrimination. First, the Article discusses a gender-stereotyping approach to direct sex discrimination, and, second, an indirect sex …

Suspect Development Systems: Databasing Marginality And Enforcing Discipline, Rashida Richardson, Amba Kak

University of Michigan Journal of Law Reform

Algorithmic accountability law—focused on the regulation of data-driven systems like artificial intelligence (AI) or automated decision-making (ADM) tools—is the subject of lively policy debates, heated advocacy, and mainstream media attention. Concerns have moved beyond data protection and individual due process to encompass a broader range of group-level harms such as discrimination and modes of democratic participation. While a welcome and long overdue shift, the current discourse ignores systems like databases, which are viewed as technically “rudimentary” and often siloed from regulatory scrutiny and public attention. Additionally, burgeoning regulatory proposals like algorithmic impact assessments are not structured to surface important –yet …

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

Law & Economics Working Papers

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 …