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University of Washington School of Law

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Full-Text Articles in Comparative and Foreign Law

Tax Treatments For Distressed Bank Loans: A Comparative Study Of The United States And Japanese Legal Systems, Yo Ota May 2001

Tax Treatments For Distressed Bank Loans: A Comparative Study Of The United States And Japanese Legal Systems, Yo Ota

Washington International Law Journal

A number of commentators in Japan have argued that tax treatments for distressed bank loans seem to be more generous in Japan than in the United States, and that, in contrast to Japan, the United States does not allow any deduction for loan loss reserves. However, such arguments have not been based upon a careful analysis of case law and actual tax authority practices. This Article presents a comparative study of the tax treatments for distressed bank loans in the United States and Japan. It analyzes corporate income tax legislation, administrative practices and case law in the 1980s and 1990s …


Demographic Crisis In Japan: Why Japan Might Open Its Doors To Foreign Home Health-Care Aides, Carmel A. Morgan May 2001

Demographic Crisis In Japan: Why Japan Might Open Its Doors To Foreign Home Health-Care Aides, Carmel A. Morgan

Washington International Law Journal

Japan is currently facing a two-fold demographic crisis: its birthrate is rapidly falling and its population is rapidly aging. Despite the present recession, Japan is confronting a significant shortage of workers in the health-care field. There may not be enough home health-care aides to meet the needs of all of the elderly who are eligible for visits under Japan's new long-term care insurance program. The Ministry of Justice has recently proposed allowing more foreigners to work in Japan. The proposal encourages the admission of immigrants to work as "home helpers," an occupation that is considered unskilled. This proposal marks a …


The Tender Offer In Korea: An Analytic Comparison Between Korea And The United States, Kwang-Rok Kim May 2001

The Tender Offer In Korea: An Analytic Comparison Between Korea And The United States, Kwang-Rok Kim

Washington International Law Journal

Even though the tender offer system in Korea was established in 1976, there were very few tender offer transactions until 1997. However, after Korea's economic crisis in late 1997, the Korean government not only took a series of structural reform measures to improve the securities market system, but also widely opened the financial markets to foreign countries by abolishing or amending restrictions on foreign investment. The 1998 reforms to the Korea Securities Exchange Act included significant changes to tender offer regulations, making hostile takeovers more feasible. Since that time, the tender offer has been used as a tool to acquire …


Judicial Reform And The State Of Japan's Attorney System: A Discussion Of Attorney Reform Issues And The Future Of The Judiciary, Kohei Nakabō, Yohei Suda May 2001

Judicial Reform And The State Of Japan's Attorney System: A Discussion Of Attorney Reform Issues And The Future Of The Judiciary, Kohei Nakabō, Yohei Suda

Washington International Law Journal

Based on the Judicial Reform Council's article "Points at Issue in Judicial Reform," this paper presents basic issues on the current status of the Japanese attorney system and areas to be addressed in judicial reform. [[Translator's Note] This Article formed the basis of Nakabō's report at the twelfth meeting of Judicial Reform Council held on February 8, 2000. It was originally published as the first of a two part paper in SERIES JUDICIAL REFORM I: [LEGAL PROFESSIONAL TRAINING; THE LAW SCHOOL CONCEPT] (2000).]


Japan's New Patent Attorney Law Breaches Barrier Between The "Legal" And "Quasi-Legal" Professions: Integrity Of Japanese Patent Practice At Risk?, Lee Rousso May 2001

Japan's New Patent Attorney Law Breaches Barrier Between The "Legal" And "Quasi-Legal" Professions: Integrity Of Japanese Patent Practice At Risk?, Lee Rousso

Washington International Law Journal

In order to increase the quantity of intellectual property related legal services made available to the public, the Japanese Diet enacted a complete revision of Japan's eighty-year-old Patent Attorney Law. Under the terms of the new law, which became effective on January 6, 2001, benrishi (patent attorneys) have authority to greatly expand their range of professional activities. The newly recognized activities encroach upon the statutory monopoly long enjoyed by Japan's bengoshi (attorneys). Furthermore, the new legislation gives the benrishi a professional domain that is inconsistent with the profession's credential requirements. This Comment argues that the revision is likely to have …


Implications Of Singapore's Income And Consumption Tax Policies On International E-Commerce Transactions Of Digitized Products, Neal Harold Luna May 2001

Implications Of Singapore's Income And Consumption Tax Policies On International E-Commerce Transactions Of Digitized Products, Neal Harold Luna

Washington International Law Journal

The Internet's current architecture allows international e-commerce transactions of digitized goods to go untaxed by the country in which the income was earned or the product consumed. The inability of these countries to tax such transactions will erode their tax bases as e-commerce in digitized products grows relative to other commercial forms. To forestall the erosion of its tax base, Singapore's revenue authority boldly extends its existing consumption and income tax policies to e-commerce. Singapore's proposed e-commerce tax regime is a model from which other countries—both those with similar tax regimes, such as the E.U. member economies, and those that …


Select Provisions Of The Commercial Maritime Code Of The Russian Federation, William Honea Mar 2001

Select Provisions Of The Commercial Maritime Code Of The Russian Federation, William Honea

Washington International Law Journal

The Commercial Maritime Code of the Russian Federation (RMC) entered into force on April 30, 1999. The RMC is a far-reaching and progressive document that seeks to provide a framework for all commercial maritime activities within Russia. The RMC uses the language of the 1982 United Nations Convention on the Law of the Sea, and implements treaties and agreements including those that cover oil pollution, vessel arrest, and competency standards for seafarers. It occupies the field of Russian maritime law, specifically replacing a long list of inherited Soviet laws. It regulates the movement of goods at sea, many common aspects …


Gender Equality And Women's Issues In Vietnam: The Vietnamese Woman—Warrior And Poet, Wendy N. Duong Mar 2001

Gender Equality And Women's Issues In Vietnam: The Vietnamese Woman—Warrior And Poet, Wendy N. Duong

Washington International Law Journal

Exploration of women's issues in Vietnam strengthens the emerging voice of the "exotic other female" in contemporary international feminist discourse. Any women's movement in Vietnam today must be cast as the revitalization of the Vietnamese woman's collective cultural identity, rather than as a Western imported feminist doctrine. The Vietnamese woman's collective cultural identity is based on the history and cultural folklores of Vietnam, including expressions of feminist ideas in law and literature, and a long history of warfare and collective sufferings, wherein women have been seen as martyrs, national treasures, and laborers in war and in peace. The advocacy of …


An Outsider's View Of China's Insider Trading Law, Charles Zhen Qu Mar 2001

An Outsider's View Of China's Insider Trading Law, Charles Zhen Qu

Washington International Law Journal

China's insider trading law can be found in the country's first unified securities industry law, Securities Law of the People's Republic of China, which came into force on July 1, 1999. The provisions of this law relating to insider trading, however, do not seem to help achieve the legislative purpose of the Securities Law, namely, to protect the interest of investors and promote the development of a socialist economy. The inadequacy of the current regime lies in the overly narrow definitions of "insider" and "inside information," the lack of workability of civil liability provisions, and the failure of China's Securities …


International Judicial Practice And The Written Form Requirement For International Arbitration Agreements, Jing Wang Mar 2001

International Judicial Practice And The Written Form Requirement For International Arbitration Agreements, Jing Wang

Washington International Law Journal

The requirement that international commercial arbitration agreements must be made in writing is well accepted in most countries and has become a uniform practice in international commercial arbitration law. This is due in large part to the widespread acceptance of the Convention on Recognition and Enforcement of Foreign Arbitral Awards ("New York Convention"). Article II (1) provides that "each Contracting State shall recognize an agreement in writing." The term "agreement in writing" is defined in Article 11 (2) of the Convention as "an arbitral clause in a contract or an arbitration agreement, signed by the parties or contained in an …


Falun Gong: An Analysis Of China's National Security Concerns, Kelly A. Thomas Mar 2001

Falun Gong: An Analysis Of China's National Security Concerns, Kelly A. Thomas

Washington International Law Journal

The Chinese government's brutal crackdown on the Falun Gong spiritual movement stands in marked contrast to its recent acknowledgement of its need to improve its human rights record and repeated avowals to take the legal steps necessary to conform with international human rights treaties. China's leadership has attempted to justify the crackdown, citing both historical reasons and national security concerns. Analysis of China's history demonstrates that repression of anti-government groups has only hardened their resistance. Similarly, the campaign against Falun Gong has failed to stop protests staged by the group's followers. In fact, Falun Gong's expressions of dissent have become …


Commentary: International And Comparative Law Perspectives On Internet Patents, Toshiko Takenaka Jan 2001

Commentary: International And Comparative Law Perspectives On Internet Patents, Toshiko Takenaka

Articles

The Internet and e-commerce have created a borderless market. Goods and services sold on the Internet are subject to the patent statutes and regulations of all countries in which customers have access. Because the presence or absence of patent protection—or variations in that protection—hinders the movement of goods and services throughout the Internet, it is necessary to harmonize the protection afforded by Internet patents in their early stages of development. Among the three papers, however, only Professor Chiappetta touched upon the problem of compliance with the provisions in TRIPS. None of the papers paid attention to the feasibility of harmonizing …


The Rule Of Law And Commercial Litigation In Myanmar, Alec Christie Dec 2000

The Rule Of Law And Commercial Litigation In Myanmar, Alec Christie

Washington International Law Journal

After nearly thirty years of self imposed isolation, Myanmar has reemerged as a significant potential destination for foreign investment. One of the key attractions of Myanmar as a destination for foreign investment is its legal system and historical commitment to the rule of law. With ASEAN membership and increasing levels of foreign investment in Myanmar, use of its legal system by foreign investors and their counsel has grown. The aim of this article is to outline, for both investors and legal professionals in other countries throughout the region, Myanmar's legal system and its practical operation in the area of commercial …


Korean Attitues Towards Law, Chan Jin Kim Dec 2000

Korean Attitues Towards Law, Chan Jin Kim

Washington International Law Journal

Transformation is the key word to explain the Korean attitudes towards law. In the early 1950's, nation building gave impetus to economic growth and allowed Korea to quickly pass through the preliminary stages of development. Industrialization, urbanization and eventual emigration of the populace have, in many senses, displaced the traditional social value system based on Confucianism. However, a new value system has yet to take hold. The lack of such guidelines has left Koreans in a state of confusion in a world that continues to change. The Korean Constitution clearly mandates equal protection under the laws for all Koreans. However, …


One Country, Three Systems? Judicial Review In Macau After Ng Ka Lling, Judith R. Krebs Dec 2000

One Country, Three Systems? Judicial Review In Macau After Ng Ka Lling, Judith R. Krebs

Washington International Law Journal

The Ng Ka Ling decision by the Hong Kong Court of Final Appeals and its reversal by the Standing Committee of China's National People's Congress, raise serious concerns regarding the adequacy of judicial review and the protection of the rule of law in the new special administrative regions under China's "One Country, Two Systems" approach. Judicial review lies at the forefront of this controversy because it largely delineates the contours of local autonomy and the extent to which those who experience legal violations will have remedies. This Comment explores the roots of the conflict in Hong Kong and examines whether …


Law On Communications Interception During Criminal Investigations, Yohei Suda Dec 2000

Law On Communications Interception During Criminal Investigations, Yohei Suda

Washington International Law Journal

Whereas organized crime severely damages the peace and health of society, and increasingly it is extremely difficult to clarify the truth in criminal investigations without intercepting the telephone communications or other telecommunications of criminals in serious crimes committed by conspiracy, such as organized murder and unlawful trade of drugs or firearms, the purpose of this law is to set forth the requirements, procedures, and other matters that are relevant to the invasive action of intercepting telecommunications, as provided in the Code of Criminal Procedure (Law No. 131, 1948), and are essential for dealing appropriately with such crimes, in such a …


The Japanese Law On Communications Interception During Criminal Investigatons: Translator's Introduction, Yohei Suda Dec 2000

The Japanese Law On Communications Interception During Criminal Investigatons: Translator's Introduction, Yohei Suda

Washington International Law Journal

Japan enacted the Law on Communications Interception During Criminal Investigations last year to help control organized crime. The legislation is, in part, a reaction to domestic and international pressure that grew from recent, well-publicized crimes such as the Aur Shinrikyo attack on a Tokyo subway. The Interception Law is a powerful tool for Japanese law enforcement, however the question of whether the Interception Law violates Japan's constitutional rights to privacy and secrecy of communication has not yet been resolved.


Microfinance And Poverty Alleviation: Lessons From Indonesia's Village Banking System, Yoko Miyashita Dec 2000

Microfinance And Poverty Alleviation: Lessons From Indonesia's Village Banking System, Yoko Miyashita

Washington International Law Journal

Indonesia needs an aggressive poverty reduction strategy to counter the 1997 Asian financial crisis, which has propelled millions of its citizens into poverty. Microfinance is a proven method of reducing poverty and has been successfully used within Indonesia in government-supported programs. In addition to continuing its state-run microfinance programs, Indonesia should support increased non-governmental organization ("NGO") participation in microfinance programs by permitting NGOs to conduct the full range of activities of a state-run microfinance program. Such a move would help to ensure that microfinance services reach people with the least access to the formal financial sector.


Judicial Reform In China: New Regulations For A Lay Assessor System, Di Jiang Sep 2000

Judicial Reform In China: New Regulations For A Lay Assessor System, Di Jiang

Washington International Law Journal

After a long history of the "rule of social rituals" and the "rule under man," China is reforming its legal structures, trying to achieve the rule of law. To realize this goal, China needs a more effective judicial deliberative body. To help define a system that is compatible with China's practical needs and promotes its social modernization, this Article examines the western jury and assessor systems and compares them to China's lay assessor system.


Primus Inter Pares: Is The Singapore Judiciary First Among Equals?, Karen Blőchlinger Sep 2000

Primus Inter Pares: Is The Singapore Judiciary First Among Equals?, Karen Blőchlinger

Washington International Law Journal

Chief Justice Yong Pung How has implemented many changes in the Singapore judicial system since his appointment to the post in 1990. The reforms have concentrated on active case management, providing mediation as an alternative mechanism to resolve disputes, and implementing information technology in the courtroom. One of the results of these reforms is that the backlog of cases has been eliminated and the judicial system has become dramatically more efficient. However, an increased efficiency in judicial administration cannot be justified if it is attained at the expense of restricting access to justice. This Comment reviews the judicial reforms in …


Implementation Of 30-Year Land Use Rights For Farmers Under China's 1998 Land Management Law: An Analysis And Recommendations Based On A 17 Province Survey, Roy Prosterman, Brian Schwarzwalder, Ye Jianping Sep 2000

Implementation Of 30-Year Land Use Rights For Farmers Under China's 1998 Land Management Law: An Analysis And Recommendations Based On A 17 Province Survey, Roy Prosterman, Brian Schwarzwalder, Ye Jianping

Washington International Law Journal

Recent legal and policy measures demonstrate the commitment of China's central leadership to the development and implementation of a legal framework providing long-term, secure land tenure to its nearly 800 million farmers. The results of a 17 province, 1,621 household survey conducted in August 1999 show that considerable progress has already been made toward this goal. However, a number of key issues related to both the implementation of existing legal rules and the development of additional legislation addressing rural land rights must be addressed for the process to be complete.


Choosing A Mechanism For Land Redistribution In The Philippines, Andre Sawchenko Sep 2000

Choosing A Mechanism For Land Redistribution In The Philippines, Andre Sawchenko

Washington International Law Journal

The Philippines' Comprehensive Agrarian Reform Program needs changes because it is not efficiently achieving social justice for the rural poor in the present, nor is it establishing a framework for equitable economic growth in the future. A land reform program in the Philippines can accomplish its objectives only to the extent that it redistributes land. Market assisted land reform, the recently developed land reform model being championed by the World Bank, provides little hope for the quick and extensive redistribution of land needed in the Philippines. The best way for the Philippine government to modify its land reform program is …


Domestic Technological Innovation: An Approach To Solving South Korea's Labor Problems, Jeffrey F. Dickerman Sep 2000

Domestic Technological Innovation: An Approach To Solving South Korea's Labor Problems, Jeffrey F. Dickerman

Washington International Law Journal

When Korea' became a democracy in 1987, Korea's militant labor movement erupted into a series of nationwide protests and explosive labor strikes. As a consequence, Korea's new democratic government enacted progressive labor laws aimed at increasing wages and improving working conditions for laborers. However, these new progressive labor laws lowered the productivity of businesses. Consequently, many Korean goods could no longer compete in the global market and Korean businesses faced bankruptcy. Tension now exists between Korean businesses and workers as each side attempts to regulate the Korean workweek. The competing interests between business and workers can be balanced by domestic …


The Battle Against Software Piracy: Software Copyright Protection In The Philippines, Grace P. Nerona Sep 2000

The Battle Against Software Piracy: Software Copyright Protection In The Philippines, Grace P. Nerona

Washington International Law Journal

The Philippines enacted the Intellectual Property Code ("IPC") on June 6, 1997 to comply with its World Trade Organization ("WTO") treaty obligations and to respond to U.S. concerns regarding intellectual property protection in the Philippines. The IPC streamlines administrative procedures, increases criminal penalties for copyright infringement, and provides copyright protection for computer software. Despite the enactment of the IPC, the United States has kept the Philippines on its Special 301 "Watch List" of intellectual property rights violators. The United States maintains that the level of intellectual property protection in the Philippines is inadequate and ineffective, particularly in the areas of …


The Constitutional Crisis In Hong Kong—Is It Over?, Lin Feng May 2000

The Constitutional Crisis In Hong Kong—Is It Over?, Lin Feng

Washington International Law Journal

The judgment of the Hong Kong Court of Final Appeal ("CFA") in the right of abode case has created several constitutional issues, three of which will be addressed in this paper. They are: (1) whether the CFA has the authority to review Chinese legislation; (2) whether the National People's Congress Standing Committee ("NPCSC") should interpret or amend the Basic Law; and (3) whether an original legislative intent approach or a purposive approach should be adopted for the interpretation of the Basic Law. Prompt resolution of these issues is necessary to resolve constitutional uncertainty in Hong Kong. Successful resolution of these …


Building The Korean Film Industry's Competitiveness: Abolish The Screen Quota And Subsidize The Film Industry, Carolyn Hyun-Kyung Kim May 2000

Building The Korean Film Industry's Competitiveness: Abolish The Screen Quota And Subsidize The Film Industry, Carolyn Hyun-Kyung Kim

Washington International Law Journal

Under Korean law, local theaters in Korea must show Korean films for at least 146 days each year. In 1998, this screen quota became the subject of heated debate between the United States and the Korean film industry when the United States demanded that Korea abolish it. The United States believes the quota violates free trade principles, while the Korean film industry argues that cultural products such as films cannot be equated with other commercial commodities. Cultural identities must be protected because a diversified global culture benefits all. Domestic film industries should be protected because films constitute a vehicle for …


Japan's Laws On Dual Nationality In The Context Of A Globalized World, Mie Murazumi May 2000

Japan's Laws On Dual Nationality In The Context Of A Globalized World, Mie Murazumi

Washington International Law Journal

Japan's Nationality Law has evolved into a law that tends to prevent or eliminate dual nationality. This characteristic conforms with the traditional view that every country should take steps to avoid situations of dual nationality. It also fits in with Japan's cultural homogeneity and long-developed sense of national loyalty. For over a century, the world viewed dual nationality as an evil to be avoided because of conflict of loyalty problems and difficulties with diplomatic protection. However, the postwar globalization process has produced a desire in many people to have dual nationality as a part of their global identity. Fewer conflicts …


The U.S. Push For Worldwide Patent Protection For Drugs Meets The Aids Crisis In Thailand: A Devastating Collision, Rosemary Sweeney May 2000

The U.S. Push For Worldwide Patent Protection For Drugs Meets The Aids Crisis In Thailand: A Devastating Collision, Rosemary Sweeney

Washington International Law Journal

In response to pressure from the United States, Thailand amended its Patent Act in 1992 and 1999 to provide patent protection for drugs and to limit its control on the pricing, importation, and compulsory licensing of patented drugs. These amendments and, perhaps even more importantly, the threat of U.S. trade sanctions, will probably ensure continued high prices and thus restricted access to new, patented Acquired Immune Deficiency Syndrome ("AIDS") drugs in Thailand. These drugs have dramatically changed the length and quality of life of patients infected with Human Immunodeficieny Virus ("HIV") in developed countries. About one million Thais are infected …


The Wto Panel Decision On Australia's Salmon Import Guidelines: Evidence That The Sps Agreement Can Effectively Protect Human Health Interests, Matthew D. Taylor May 2000

The Wto Panel Decision On Australia's Salmon Import Guidelines: Evidence That The Sps Agreement Can Effectively Protect Human Health Interests, Matthew D. Taylor

Washington International Law Journal

On July 19, 1999, Australia lifted its ban on salmon imports and announced new salmon import guidelines. The new guidelines were promulgated in response to a World Trade Organization ("WTO") Appellate Body determination that the import ban violated the Agreement on the Application of Sanitary and Phytosanitary Measures ("SPS Agreement"). Canada challenged Australia's new import guidelines, alleging that the new guidelines also violate the SPS Agreement. The WTO dispute settlement panel held that, with the exception of only one provision, Australia's new salmon import guidelines are based on appropriate scientific risk analyses and are now in line with comparable import …


A Silent Emergency Persists: The Limited Efficacy Of U.S. Investment Sanctions On Burma, Anna E. Johansson May 2000

A Silent Emergency Persists: The Limited Efficacy Of U.S. Investment Sanctions On Burma, Anna E. Johansson

Washington International Law Journal

For the past three decades, the repressive military junta that has ruled Burma has engaged in torture, extra-judicial killings, compulsory labor, and arbitrary arrests and detentions. Economic growth and human development in Burma have stagnated. In response to human rights abuses and uninhibited drug production and trafficking, the United States imposed investment sanctions on Burma in 1997. However, Burma's regional alliances and illicit profits from drugs have filled any vacuum left by withdrawal of U.S. investments and have neutralized the effect of the sanctions. Therefore, the United States needs to rethink its current sanctions scheme. The United States should consider …