Comparative and Foreign Law Commons^™

Zappers: Tax Fraud, Technology And Terrorist Funding, Richard Thompson Ainsworth

Faculty Scholarship

"Zappers," or automated sales suppression devices, have brought unheard of efficiencies and economies of scale to a very simple tax fraud - skimming cash sales at point of sale (POS) terminals (electronic cash registers). Until recently the largest tax fraud case in Connecticut, also the "largest computer driven tax-evasion case in the nation," was a zapper case. Stew Leonard's Dairy in Norwalk Connecticut skimmed $17 million in receipts and hid the cash in St. Martin (a Caribbean island). Talal Chahine and his wife, Elfat El Aouar, owners of the La Shish restaurant chain in Detroit Michigan have the dubious honor …

Kosovo: The Day After, Timothy William Waters

Articles by Maurer Faculty

No abstract provided.

International Court Of Justice, The Republic Of Adova, The State Of Rotania

ILSA Journal of International & Comparative Law

Pursuant to the Joint Notification and Compromis concluded on 28 September 2007, including the Corrections and Clarifications agreed to therein, at Chicago, Illinois, United States of America between the Republic of Adova and the State of Rotania (collectively "the Parties"), and in accordance with Article 40(1) of the Statute of the International Court of Justice, the Parties hereby submit to this Court its dispute concerning certain criminal proceedings in Adova and Rotania.

It-Apas - Vertical Harmonization Of Transfer - Pricing Standards, Richard Thompson Ainsworth

Faculty Scholarship

The World Customs Organization (WCO) and the Organization of Economic Cooperation and Development (OECD) have begun considering the harmonization of transfer pricing norms among income tax, customs and VAT regimes. Two conferences have been organized in May of 2006 and 2007.

These conferences have concluded so far: (a) that more analysis is needed; (b) that harmonization will require adjustments on all sides; and (c) that pilot projects (real world statutory and administrative efforts to harmonize) or case studies in harmonization (hypothetical fact patterns) are needed to facilitate consideration. This paper assesses the three basic paths being pursued at the present …

Methods Of International Human Rights Adjudication: Towards A More Structured Decision-Making Process For The European Court Of Human Rights, Stefan Sottiaux, Gerhard Van Der Schyff

UC Law SF International Law Review

An international tribunal such as the European Court of Human Rights is often lauded for its protection of human rights. Yet, there is room for improvement. The Court's adjudication style would benefit from more structured balancing of competing interests. Not only would greater structure serve to enhance the Court's efficiency and promote legal certainty, but it would also help to clarify the Court's subsidiary role in relation to national authorities when it comes to the protection of human rights. In bringing more structure to the Court's decision-making process, inspiration can be drawn from the debate regarding the balancing/categorization continuum to …

In The Spirit Of Ubuntur. Enforcing The Rights Of Orphans And Vulnerable Children Affected By Hiv/Aids In South Africa, John D. Bessler

UC Law SF International Law Review

The author discusses the traditional African concept of ubuntu, which is frequently cited in South African jurisprudence, and analyzes South Africa's violation of the human rights of orphans and vulnerable children affected by HIV/AIDS. South Africa's Constitution explicitly protects children's rights and various socio-economic rights of concern to children. The Constitutional Court of South Africa has held such rights to be justiciable, yet the rights of South African children have continually been violated. The author discusses how the existence of these rights may assist orphans and vulnerable children as well as those advocating on their behalf, and identifies legal strategies …

International Law Versus The Preemptive Use Of Force: Racing To Confront The Specter Of A Nuclear Iran, Roxana Vatanparast

UC Law SF International Law Review

The United States claims that Iran's uranium enrichment program is for the purpose of creating nuclear weapons, and is thus in violation of the Treaty on the Non-proliferation of Nuclear Weapons. Although the question of whether Iran has, or will soon have, a nuclear weapon is still speculative, the U.S. is adamant that even if Iran does not currently have a nuclear weapon, it soon will, and all measures must be taken to prevent that from happening. This note analyzes whether the preemptive use of force in this context would meet traditional customary international law requirements as originally established in …

Fifteen Minutes Of Shame: The Growing Notoriety Of Grand Corruption, Mary Evans Webster

UC Law SF International Law Review

Today the international community is focused, like never before, on efforts to reduce corruption as an essential component of poverty eradication. Grand corruption is the payment of bribes in connection with major interactions such as large infrastructure projects or arms sales and the abuse of political power to extract and accumulate for private gain. In the last five years, the United Nations, the World Bank and the United States Agency for International Development have all launched aggressive new agendas to address the crime of grand corruption. But, these agendas are not without their shortcomings and ardent critics. This article explores …

Australian Shareholders Rejoice: Current Developments In Australian Corporate Litigation, Paul Von Nessen

UC Law SF International Law Review

This article considers recent Australian case law which will enhance the ability of Australian shareholders to pursue remedies against their companies for improper disclosure in relation to the acquisition of securities. The article further observes that, in contrast to the United States legal environment, actions which may be used to pursue such securities claims have been encouraged in Australia in recent years by the adoption of effective class action procedures and the relaxation of litigation funding rules.

Economics, Law And Institutions: The Shaping Of Chinese Competition Law, David J. Gerber

All Faculty Scholarship

China has been considering enactment of an anti-monopoly (antitrust) law since 1993, and it has now enacted such a law. Given the potential importance of this legislation, there is much uncertainty about what the enactment means and what roles it is likely to play in influencing the development of the Chinese economy. This article applies a neo-institutionalist analysis in examining some of the factors that have influenced the shaping of the legislation and that are likely to influence the operation of competition law and its organizations. The main argument is that the central dynamic in both the creation of the …

Two Forms Of Modernization In European Competition Law (Symposium), David J. Gerber

All Faculty Scholarship

In European competition law, the term "modernization" has been a catchword and focus of attention since the late 1990s. Usually, the reference is to "procedural" or "institutional" modernization. The European Commission used the term "modernization" in referring to the important set of changes in the institutional structure and procedures of competition law that it introduced in 2004, and it has fundamentally changed important procedures for developing and applying competition law in Europe. During the same period in which this form of modernization was proceeding, another form of "modernization" was also taking shape that represents a fundamental reorientation of much of …

The Canadian Position: Can Parties To An Arbitration Agreement Vary The Statutory Scope Of Judical Review Of The Award?, Barry Leon, Laila Karimi, Torys Llp

ILSA Journal of International & Comparative Law

The U.S. Supreme Court issued its decision in Hall Street Associates, L.L.C. v. Mattel, Inc. on March 28, 2008

Executive Summary: Thawing A Frozen Conflict: Legal Aspects Of The Separatist Crisis In Moldova, Special Committee On European Affairs Of The New York City Bar

ILSA Journal of International & Comparative Law

Moldova is the poorest country in Europe and it is enmeshed in a seemingly intractable separatist conflict involving ethnic tensions, Russian troops, Soviet-era arms stockpiles, smuggling, money-laundering, and corruption.

The International Lease As A Legal Instrument Of Conflict Resolution: The Shab'a Farms As A Prototype For The Resolution Of Territorial Conflicts, Noemi Gal-Or, Michael J. Strauss

ILSA Journal of International & Comparative Law

The Shab'a Farms have been considered the linchpin in the Hizb' Allah rhetoric to destabilize the Israel-Lebanon-Syria relationship

Global Administrative Law: Global Governance Of The Global Positioning System And Galileo, Sang Wook Daniel Han

ILSA Journal of International & Comparative Law

The Global Positioning System (GPS) is a space-based positioning, navigation and timing (PNT) system originally developed by the Depart- ment of Defense of the United States government in early 1970s.1

Introductory Note: A Perspective On Pakistan's Chief Justice, Judicial Independence, And The Rule Of Law, Joel A. Mintz

ILSA Journal of International & Comparative Law

On May 10, 2008, at our law school's graduation ceremony, Nova Southeastern University conferred an honorary Doctor of Laws degree on the Chief Justice of the Supreme Court of Pakistan, Iftikhar Muhammad Chaudhary.

Testimony Before The Subcommittee On Crime, Terrorism, And Homeland Security, United States House Of Representatives, Legislative Hearing On H.R. 4777: The “Internet Gambling Prohibition Act,” April 5, 2006, John Warren Kindt

Richmond Journal of Global Law & Business

No abstract provided.

Global Health Care Financing Law: A Useful Concept?, Timothy Stoltzfus Jost

Scholarly Articles

No abstract provided.

The Right To A Dignified Life (Vida Digna): The Integration Of Economic And Social Rights With Civil And Political Rights In The Inter-American Human Rights System, Jo M. Pasqualucci

UC Law SF International Law Review

The Inter-American Court of Human Rights recently issued a series of controversial judgments in which it held States accountable for violations of the right to life, even when no one had died. The Court expanded the traditional scope of the right to life to include the right to live a "vida digna" or a dignified life. In doing so, the Court has introduced a qualitative aspect to the right to life. In certain circumstances in which vulnerable individuals or groups lacked basic necessities such as adequate food, water, sanitary facilities, and health care, the Court held that the State was …

Symptoms Of Trauma Among Political Asylum Applicants: Don't Be Fooled, Stuart L. Lustig

UC Law SF International Law Review

Post-traumatic stress disorder (PTSD) is a psychiatric condition which is common among political asylum applicants. Symptoms include nightmares, flashbacks, avoidance of reminders of the trauma, emotional numbness, and hypervigilance. Many of these symptoms can adversely affect applicants' credibility in the courtroom in the eyes of adjudicators unfamiliar with PTSD. Due to PTSD symptoms, applicants may appear unexpectedly calm while recounting details of torture and maltreatment, and their narratives may seem inconsistent. Conversely, adjudicators should be aware of normal activities and functions that are possible among applicants with PTSD. Cultural variations in demeanor, such as reluctance to discuss sexual trauma and …

Why France Needs To Collect Data On Racial Identity... In A French Way, David B. Oppenheimer

UC Law SF International Law Review

French constitutional law, which embraces equality as a founding principle, prohibits the state from collecting data about race, ethnicity or religion, and French culture is deeply averse to the legitimacy of racial identity. France is thus, in American parlance, officially "color-blind." But in France, as in the United States, the principle of color-blindness masks a deeply colorconscious society, in which race and ethnicity are closely linked to discrimination and disadvantage. French law, and Frenchincorporated European law, requires the state to prohibit discrimination, including indirect discrimination. But in the absence of racial identity data, it is difficult for the state to …

A Realistic Evaluation Of Climate Change Litigation Through The Lens Of A Hypothetical Lawsuit, Shi-Ling Hsu

Scholarly Publications

Several dozen cases that can be classified as "climate change litigation" have been filed worldwide, and legal scholars have already generated a considerable amount of writing on the phenomenon. The debate and scholarship has sometimes gotten ahead of itself, reflecting on the normative implications of outcomes that are still speculative at this point. This Article seeks to ground this debate by analyzing the actual legal doctrines that may serve as bases for liability, and seeks to make a realistic evaluation of the likelihood of success of these types of suits. Climate change litigation, in its various forms, raises issues of …

Richard B. Lillich Memorial Lecture: New Directions In The Struggle Against Human Trafficking, Mark Sidel

Florida State University Journal of Transnational Law & Policy

No abstract provided.

"Rachel's Law" Wraps New York's Long-Arm Around Libel Tourists; Will Congress Follow Suit?, Justin S. Hemlepp

Florida State University Journal of Transnational Law & Policy

No abstract provided.

A Comprehensive Solution For A Targeted Problem: A Critique Of The Eu’S Home State Taxation And Ccctb Initiatives, Ilan Benshalom

Faculty Working Papers

This Article examines the European Commission's Home State Taxation and CCCTB initiatives. It argues that both proposals undermine the long-term objective of attaining a consolidated European corporate tax regime. It suggests an alternative strategy, which offers a comprehensive formulary-tax-allocation-solution in one of the hard to tax sectors, such as the financial sector. This strategy requires more efforts and political risk-taking, but would better promote the long-term objective of a consolidated EU corporate tax regime.

An edited version of this article is scheduled to be published in a future issue of European Taxation (an IBFD publication).

Rules And Institutions In Developing A Law Market: Views From The United States And Europe, Erin O'Hara O'Connor, Larry E. Ribstein

Scholarly Publications

Developments in European choice of law seem to offer the United States a tantalizing opportunity for escape from the chaos of state-by-state choice-of-law rules. Specifically, the Rome Regulations provide the sort of uniform choice-of-law rules that have eluded the United States. Also, decisions of the European Court of Justice that permit firms to adopt home-country rules in some situations seem to facilitate jurisdictional choice by private parties. This top-down ordering of choice-of-law rules contrasts with the seemingly chaotic and decentralized system that prevails in the United States. However, decentralized American-style federalism might have something to offer Europe because choice of …

Shared Dilemmas: Justice For Rape Victims Under International Law And Protection For Rape Victims Seeking Asylum, Lindsay Peterson

UC Law SF International Law Review

Rape is prohibited in every major domestic legal system and has long been a violation of customary international law, yet it is rarely prosecuted in either context. It was not until the 1990s, when women became actively involved in the international community through lobbying and occupying leadership positions, that the idea of rape as a crime against honor was reevaluated and modified to recognize rape as a violent crime. However, rape victims are still denied justice in many cases under international law and are denied protection from their attackers under U.S. domestic asylum law. This paper will examine the successes …

Center For Gender & Refugee Studies: The Implementation Of The One-Year Bar To Asylum, Karen Musalo, Marcelle Rice

UC Law SF International Law Review

Commonly referred to as the "one-year bar to asylum," section 208 (a)(2)(B) of the Immigration and Nationality, 8 U.S.C. § 1158(a)(2)(B) was enacted by Congress as part of the Illegal Immigrant Reform and Immigrant Responsibility Act passed in 1996. The law requires an asylum applicant to apply within one year of arrival in the United States, subject to certain exceptions. Congress' goal in enacting this law was to prevent fraud while ensuring that the United States remained a safe haven for refugees fleeing persecution in their home countries.

Twelve years after the enactment of the one-year bar, CGRS' survey of …

Monetizing Diaspora: Liquid Sovereigns, Fertile Workers, And The Interest-Convergence Around Remittance, Jose M. Gabilondo

Faculty Publications

No abstract provided.

Colombia's Incursion Into Ecuadorian Territory: Justified Hot Pursuit Or Pugnacious Error?, Luz E. Nagle

Florida State University Journal of Transnational Law & Policy

No abstract provided.