Comparative and Foreign Law Commons^™

Tax Aspects Of Doing Business With The People’S Republic Of China, Richard Pomp, Timothy A. Gelatt

Faculty Articles and Papers

Before 1979, the People’s Republic of China did not have a logical system of taxing foreign business. That summer, a few selected American tax professors met with Chinese tax officials to explain the complexities of source rules, foreign tax credits, and tax treaties. That gave Chinese officials a detailed knowledge of intricate tax issues, and they have used this knowledge to develop China’s new tax system. Since 1979, China’s tax structure has conformed to generally accepted international structures with the adoption of three important taxes affecting foreign business activity. At first, China’s statutes and regulations did not clearly explain the …

The Convergence Of The Law Of State Responsibility For Injury To Aliens And International Human Rights Norms In The Revised Restatement, Thomas E. Carbonneau

Faculty Scholarship

The now celebrated (infamous to some) section 711 of the Restatement of Foreign Relations Law of the United States (Revised) is meant to replace the allegedly dated and obtuse black-letter content of sections 178 through 183 of the Restatement (Second) of Foreign Relations Law of the United States with more contemporary, subtle, and economical provisions.

This Article briefly assesses the significance of these disclaimers against the unmistakable "new look" of section 711. Even upon initial perusal, the divergence in content and presentation between the existing provisions and the recommended formulation of the law of state responsibility for injury to aliens …

Bronze Sculptures: Casting Around For Protection, Leonard D. Duboff

Cardozo Arts & Entertainment Law Journal

No abstract provided.

Use And Non-Use Of Contract Law In Japan, Whitmore Gray

Articles

This article first defines the scope of enquiry, then surveys some of the existing literature, and finally, presents the results of my preliminary survey interviews and questionnaire. It is my hope that it will serve as a basis form discussion leading to better definition of the problems for research in this area, and will suggest ways to proceed to gather the information necessary for more sophisticated exposition and commentary.

Conservation, Control And Heritage - Public Law And Portable Antiquities, Geoffrey Bennett, C. Brand

Journal Articles

"There must be a beginning of any great matter, but the continuing unto the end until it be thoroughly finished yields the true glory." With this quotation from Sir Francis Drake begins the first Annual Report of the Trustees of the National Heritage Memorial Fund: HMSO July 22, 1981. As the Trustees themselves observed: "The national heritage of this country is remarkably broad and rich. It is simultaneously a representation of the development of aesthetic expression and a testimony to the role, played by the nation in world history... But this national heritage is constantly under threat." Part of that …

Arbitral Adjudication: A Comparative Assessment Of Its Remedial And Substantive Status In Transnational Commerce, Thomas E. Carbonneau

Faculty Scholarship

With the growth of international trade, arbitration has emerged as the preferred remedy for disputes in private international commerce. Its adjudicatory features respond well to the sui generis dispute resolution needs of international commercial contracts. Most significantly, an arbitration agreement acts as an elaborate choice-of-forum clause. It allows the parties to satisfy their need for a predictable and effective dispute resolution process by creating a more realistic and workable framework that supersedes the fundamentally parochial alternative proffered by national legal systems. The party autonomy principle that underlies arbitration gives the contracting parties the power to fashion a remedial process tailored …

Freedom Of Expression In England And The United States: A Comparative Study, With Particular Reference To Restrictions Imposed By Means Of Prior Restraint, Peter G. Shears

LLM Theses and Essays

Freedom of expression is both a basic right and a basic need in all democratic societies. Without it, democracy itself cannot function. This is a comparative study. The protection, or more often the restriction, of freedom of expression in England before the American Revolution is considered first. Then two chapters outline the development and extent of freedom of expression, first in America, then in England, from 1776 up to the present day. There follows a direct comparison in two separate areas: the Fair Trial-Free Press tension which exists between the interests of those involved in judicial proceedings, and their rights …

Summa Corporation V. California Ex Rel. State Lands Commission, Lewis F. Powell, Jr.

Supreme Court Case Files

No abstract provided.

Close Corporations And Private Companies Under American And English Law: Protecting Minorities, Stephen J. Leacock

University of Miami Inter-American Law Review

No abstract provided.

Law And Agrarian Reform In Costa Rica: The Legislative Phase (Part Ii), James P. Rowles

University of Miami Inter-American Law Review

No abstract provided.

Regulation Of Foreign Investment In Brazil: A Critical Analysis, Keith S. Rosenn

University of Miami Inter-American Law Review

No abstract provided.

A Comparative Review Of States' Recognition Of Reduced Degrees Of Felony Murder

Washington and Lee Law Review

No abstract provided.

El Ministerio Publico En Venezuela Y El Derecho Ambiental, Pedro J. Mantellini González

University of Miami Inter-American Law Review

No abstract provided.

An Overview Of Comparative Environmental Law (With P. Tarek), A. Dan Tarlock

All Faculty Scholarship

No abstract provided.

Roman Law Influence On The Civil Law, Charles Donahue Jr.

Michigan Law Review

A Review of The Making of the Civil Law by Alan Watson

Access To Justice And The Welfare State, Michigan Law Review

Michigan Law Review

A Review of Access to Justice and the Welfare State edited by Mauro Cappellitti

The Medieval English County Court, Stephen D. White

Michigan Law Review

A Review of The County Courts of Medieval England, 1150-1350 by Robert C. Palmer

A Comparative Perspective On Legal Evolution, Revolution, And Devolution, Laura Nader

Michigan Law Review

A Review of Courts--A Comparative and Political Analysis by Martin Shapiro, and Lawsuits and Litigants in Castile, 1500-1700 by Richard L. Kagan

The Influence Of Modernization In Comparative Criminology, Marshall B. Clinard

Michigan Law Review

A Review of Crime and Modernization by Louise Shelley, and Readings in Comparative Criminology edited by Louise Shelley

Recent Developments In State Income Taxation Of Unitary Business, Prentiss Willson Jr.

UC Law SF International Law Review

No abstract provided.

The Extraterritorial Application Of German Antitrust Law, David J. Gerber

All Faculty Scholarship

No abstract provided.

Treaty Shopping And The 1981 United States Treasury Draft Model Income Tax Treaty, Nicholas S. Freud

UC Law SF International Law Review

No abstract provided.

Tax Evasion Through International Manipulation Of Foreign Exhange Profits, Carol A. Brittain

UC Law SF International Law Review

By constructing a hypothetical situation in which a non- United States bank with branches in New York and the Bahamas might illegally shift foreign exchange profits from New York to the tax-haven Bahamas, this Note explores what action the United States Internal Revenue Service (IRS) could take in pursuing and recapturing lost tax revenue. It is proposed that the application of section 482 be used to reallocate from abroad United States source income of banks. Recent developments in this area should give the IRS reason to consider enlarging the uses of section 482.

Allowing Federal Courts Access To International Court Of Justice Advisory Opinions: Critique And Proposal, William T. Mclaughlin Ii

UC Law SF International Law Review

Supporters of the idea that the rule of law should govern the world community have generally been disappointed by the meager role the International Court of Justice (ICJ) has played in international affairs and in the development of international law. Most of the explanations for the ICJ's underuse point to a single factor: that the vast majority of nation states, including the United States, choose not to risk their interests to the judgment of an independent international tribunal. This Note first examines two suggested modifications of the ICJ as proposed by the United States Congress and the American Bar Association. …

Protection Of Constitutional Rights And Reform Of Nuclear Power Plant Licensing Procedures In West Germany: An Interim Assessment, Klaus Bosselmann

UC Law SF International Law Review

This commentary by Dr. Bosselmarn originally appeared in Kritische Jirstiz in 1980. It is reproduced here with the author's permission in order to provide insight into this area of legal concern with respect to current debates in West Germany. This piece is especially timely in view of the Notes on licensing and decommissioning of nuclear power plants also published in this issue. Dr. Bosselmann's belief is that the nuclear licensing process in West Germany has not been concerned with the fundamental constitutional rights of the individual. Instead, nuclear licensing has evolved in the direction of procedural acceleration and simplification, and …

Foreign Investment In United States Real Estate, Joel Rabinovitz

UC Law SF International Law Review

No abstract provided.

Artistic Freedom And Government Subsidy: Performing Arts Institutions In The United States And West Germany, Erik Stenberg

UC Law SF International Law Review

This Note examines the role of the government in securing and maintaining artistic freedom in the performing arts institutions of West Germany and of the United States. The primary basis for comparison is the ability of the artistic directors of performing arts institutions to program the works they desire. The author focuses on the various advantages and disadvantages of the direct subsidy approach implemented in West Germany as opposed to the emphasis on indirect government support found in the United States. Finally, the author concludes that direct and open government support of the performing arts, such as in West Germany, …

Detecting Collusion In Oligopolistic Industries: A Comparison And Proposal, Joseph F. Zellmer

UC Law SF International Law Review

Oligopoly industry structure, where a small number of firms dominate a large percentage of the market, is prominent in American business. Antitrust scholars debate about how an oligopoly firm sets its prices and whether the prices are competitive. Some scholars believe that United States law allows oligopolists to avoid detecting and punishment for collusive pricing activities. This Note compares two approaches to proving collusion in oligopolistic industries. One approach is proposed by Richard A. Posner and the other is presently utilized by the European Court of Justice for the European Economic Community. The author urges that United States courts adopt …

Dispute Resolution In Space, Scott F. March

UC Law SF International Law Review

As the United States makes strides toward maintaining a permanent presence in space, there is a need for a legal framework to adjudicate disputes arising among men and women working there. Present law does not adequately take into account the unique conditions encountered in space such as isolation, confinement and dangerous environments. This Note proposes that the United States codify substantive and procedural law to facilitate resolution of disputes in space. The code must allow for timely dispute resolution and avoid serious disruption of the mission. The proposal suggests that national, not international, law should form the basis for the …

Recent Developments In West German Civil Procedure, William B. Fisch

UC Law SF International Law Review

For the past twenty years, the West German system of civil procedure has undergone extensive re-examination and reform. These developments have centered on concerns regarding accessibility, technicality, cost, and delay. Nearly every phase of civil litigation was subjected to critical review and amendment. These changes have not, however, been as extensive as the most ambitious reformers would have liked, and will probably be weakened by practice and interpretation. Because much of the impetus for these changes was based on a common problem, ever-increasing litigation, it is useful for United States observers to review the West German approach and success in …