International Law Commons^™

Protection Against The Forced Return Of War Refugees: An Interdisciplinary Consensus On Humanitarian Non-Refoulement, Jennifer Moore

Faculty Book Display Case

This book contributes to a long-standing but ever topical debate about whether persons fleeing war to seek asylum in another country – ‘war refugees’ – are protected by international law. It seeks to add to this debate by bringing together a detailed set of analyses examining the extent to which the application of international humanitarian law (IHL) may usefully advance the legal protection of such persons. This generates a range of questions about the respective protection frameworks established under international refugee law and IHL and, specifically, the potential for interaction between them. As the first collection to deal with the …

Vogtländische Straβen-,Tief- Und Rohrleitungsbau Gmbh Rodewisch (Vstr) V. Finanzamt Plauen – Vat Triangulation V. Drop Shipments, Richard Thompson Ainsworth

Faculty Scholarship

In ECJ Case 587/10 (Vogtländische Straβen-,Tief- und Rohrleitungsbau GmbH Rodewisch (VSTR) v. Finanzamt Plauen) an American firm, Atlantic International Trading Company (AIT) is a middleman in an otherwise all-European VAT triangulation. AIT appears to have approached its compliance obligations as if it was a middleman in an American drop shipment.

However, drop shipments are treated very differently from VAT triangulations.

Commercially these transactions are very similar. They are composed of two back-to-back sales, A/B followed by B/C, with a single delivery from A directly to C. This article compares the tax treatment of drop shipments under the RST with triangulation …

Erie's International Effect: A Reply, Donald Earl Childress Iii

NULR Online

No abstract provided.

The Kolla Of Argentina: Neoliberal Trends And The Promise Of Law In The Process Of Reframing, Claiming And Maintaining Land Rights, Courtney C. Nussbaumer

The Macalester Review

Indigenous groups around the world have faced countless hardships—the Kolla of northwestern Argentina are no exception. While there is no doubt that the Kolla are a minority group both oppressed and marginalized, they have only recently begun to reconceptualize themselves as indigenous. Kolla identity struggles coupled with larger Latin American trends explained below make the Kolla an excellent case study to conceptualize the larger struggle between neoliberal governments and indigenous employment of international legal norms. Processes of legal globalization have led to the increasing codification of the collective rights of indigenous peoples in Latin America. This can be seen in …

The Kolla Of Argentina: Neoliberal Trends And The Promise Of Law In The Process Of Reframing, Claiming And Maintaining Land Rights, Courtney C. Nussbaumer

The Macalester Review

Indigenous groups around the world have faced countless hardships—the Kolla of northwestern Argentina are no exception. While there is no doubt that the Kolla are a minority group both oppressed and marginalized, they have only recently begun to reconceptualize themselves as indigenous. Kolla identity struggles coupled with larger Latin American trends explained below make the Kolla an excellent case study to conceptualize the larger struggle between neoliberal governments and indigenous employment of international legal norms. Processes of legal globalization have led to the increasing codification of the collective rights of indigenous peoples in Latin America. This can be seen in …

Shared Responsibility And The International Labour Organization, Yossi Dahan, Hanna Lerner, Faina Milman-Sivan

Michigan Journal of International Law

How should the international labor regime be reformed in order to guarantee all workers around the world minimum labor standards? This is the central question we address in this Article. It has been weighed and discussed by social scientists, legal scholars, and philosophers, who analyze it from various economic, political, and legal perspectives. Yet interestingly, the literature in this field has been, by and large, characterized by a sharp disciplinary divide: on the one hand, labor law scholars typically address the issue of international labor standards from a detailed practical perspective, defining the problems in terms of enforcement, efficacy, or …

Community Development Funds And Agreements In Guinea Under The New Mining Code, Columbia Center On Sustainable Investment

Columbia Center on Sustainable Investment Staff Publications

Guinea’s 2011 Mining Code introduced a large number of reforms directed to increasing transparency and the contribution of the mining sector to development, including requirements for the establishment of a local development fund and for community development agreements between mining companies and local communities. As part of the legal and fiscal analysis of the gold mining investments in Guinea, CCSI examined how these provisions could be implemented effectively. CCSI produced a report that makes recommendations as to how the Government, mining companies, civil society and communities can work together to maximize the benefits of local development funding in the Guinean …

Wrongful Death And Survival Actions For Torts In Violation Of International Law, Alastair J. Agcaoili

San Diego Law Review

This Article aims to make sense of this neglected area of ATS law. I contend that the salient issue in these deceased-victim cases is not whether the nonvictim plaintiffs have standing to sue but rather whether they have a viable cause of action in the first place. Standing and cause of action concepts have an uneasy relationship in law. Although the distinction between constitutional standing and cause of action inquiries is well established, the division is less clear where, as here, standing doctrine is used to define a plaintiff’s eligibility to bring suit. Indeed, reliance on standing terminology in this …

Book Review: Daniel Bodansky, The Art And Craft Of International Environmental Law, Sandrine Maljean-Dubois, Vanessa Richard

Santa Clara Journal of International Law

No abstract provided.

Process And Rules In International Environmental Law, Ilias Plakokefalos

Santa Clara Journal of International Law

No abstract provided.

Corporate And International Tax Reform: Proposals For The Second Obama Administration (And Beyond), Reuven S. Avi-Yonah

Pepperdine Law Review

The passage of the American Taxpayer Relief Act of 2012 (“ATRA”) offers an opportune moment to consider proposals for corporate and international tax reform. With the debate over individual tax rates for the income and estate tax settled for the present, the President and Congress are free to consider broader reforms. This paper will attempt to raise some proposals for US corporate and international tax reform, beginning with long-term options (a 10 year horizon), continuing with the medium term (2-5 years) and concluding with short-term options (1-2 years). The main proposals are for the US to adopt a VAT and …

A Proposal For The Tax Treatment Of Interest In A Territorial System, Martin A. Sullivan

Pepperdine Law Review

To prevent negative effective tax rates in a territorial system, a multinational corporation’s deductions for interest expense attributable to foreign profits must be disallowed. To determine what portion of worldwide interest is foreign, it is commonly suggested that interest be allocated in proportion to assets. Because it would ease administrative problems and because it would reduce the incentives to shift profits through aggressive transfer pricing, allocation of interest in proportion to gross profits would be a superior approach. Also, contrary to the usual argument, the United States should not be reluctant to unilaterally adopt interest disallowance rules because it would …

The Globalization Of Corporate Tax Reform, Steven A. Bank

Pepperdine Law Review

With the growth of multinational corporations and its effect on corporate tax revenues, it is not surprising that international tax reform is a major part of President Obama’s Framework for Business Tax Reform as he begins his second term. Noticeably missing from this and other discussions of the major structural reform proposals, however, is any mention of the influence and importance of international corporate tax reform efforts. Although the concern over corporate tax evasion is especially pronounced in the U.S., the "decentering" of multinational corporations and corporate tax revenues is by no means an exclusively American problem. Around the world, …

Putting The Cisg Where It Belongs: In The Uniform Commercial Code, Kina Grbic

Touro Law Review

No abstract provided.

The Law Of Armed Conflict, The Use Of Military Force, And The 2001 Authorization For Use Of Military Force : Hearing Before The S. Committee On Armed Services, 113th Cong., May 16, 2013 (Statement By Professor Rosa Brooks, Geo. U. L. Center), Rosa Brooks

Testimony Before Congress

Mr. Chairman, almost twelve years have gone by since the passage of the AUMF on September 14, 2001. The war in Afghanistan–-the longest war in U.S. history--has begun to wind down. But at the same time, a far more shadowy war has quietly accelerated.

Toward An International Standard Of Environment, George P. Smith Ii

Pepperdine Law Review

No abstract provided.

Stopping Mtic — With A 3rd Invoicing Directive, Richard Thompson Ainsworth

Faculty Scholarship

A Third Invoicing Directive for the EU VAT seems to be a foregone conclusion. Corrections are needed in the Second Invoicing Directive. The hallmark of the next Directive will be its application of digital invoice technology. The Commission’s proposals will include adoption of tax-technology advances in invoice-control that are currently in use outside the EU. The next Invoicing Directive will require comprehensive e-invoicing, invoices that are digitally signed, and invoices that are fed into a system of relational databases that match transaction data across the Single Market. There will be real-time EU sales/purchases lists, and remote/real-time audit functionality.

This will …

Stop! In The Name Of Ethics, Before You Break My Bank Account: The "Conflicting" Rights Guaranteed To Parties In International Arbitration By Hrvatska V. Slovenia And Rompetrol V. Romania, And Their Potential As Tactical Weapons, Misbah Farid

University of Miami International and Comparative Law Review

International arbitration offers many rights, such as the right to counsel of choice and the right to an independent and impartial arbitration panel and proceeding. However, these guarantees, while they ensure the rights of parties and allow international arbitration to be a viable dispute resolution forum, can also be used as weapons. The viability of these rights as weapons is what reconciles the seemingly conflicting cases of Hrvatska v. Slovenia and Rompetrol v. Romania. Hrvatska sets forth an arbitration tribunal's inherent right to ensure and regulate the proceedings so as to guarantee the rights offered by international arbitration, while …

Massacre In Central Burma: Muslim Students Terrorized And Killed In Meiktila, Richard Sollom, Holly G. Atkinson

Publications and Research

This report details the results of a Physicians for Human Rights (PHR) investigation into the March 20 and 21, 2013, attacks on Muslim students, teachers, and residents in the Mingalar Zayyone quarter of Meiktila, a small town in central Burma.

A two-person team, the authors of the report, from PHR conducted 33 interviews about the attacks, which resulted in the deaths of at least 20 children and four teachers. The report details the attacks by the Buddhist mobs, provides evidence that local police officers were complicit in the crimes, and lists policy recommendations for the Burmese government and the international …

Crushing Europe's Pipeline Dreams: Russia's Mineral Monopoly, Weakness In The European Energy Market, And Realism In The Future, Daniel Doty

William & Mary Environmental Law and Policy Review

No abstract provided.

Cutting To The Chase: Corporate Liability For The Environmental Harm Under The Alien Tort Statute, Kiobel, And Congress, Tony Kupersmith

William & Mary Environmental Law and Policy Review

No abstract provided.

Investor-State Contracts, Host-State “Commitments” And The Myth Of Stability In International Law, Lise Johnson, Oleksandr Volkov

Columbia Center on Sustainable Investment Staff Publications

A new de facto rule has emerged in international investment law that emphasizes and prioritizes investment stability, imposing liability on host governments for a wide range of public interest measures deemed to interfere with “commitments” given to foreign investors by host governments. The arbitral decisions from which this new rule has emanated in treaty-based investment disputes resolve types of claims that have long been familiar to domestic jurisdictions. Yet, as this article uncovers through a comparative law analysis of factually similar cases decided under United States law over roughly the past 200 years, the approaches taken and pronouncements issued by …

"Imagine There's No Country": Statelessness As Persecution In Light Of Haile Ii, Stewart E. Forbes

Buffalo Law Review

No abstract provided.

Lessons From Fukushima: Strengthening The International Regulation Of Nuclear Energy, Emily Benz

William & Mary Environmental Law and Policy Review

No abstract provided.

Business-Related Criminal Law In Europe: A Critical Inventory, Klaus Tiedemann, Edgardo Rotman (Translator)

University of Miami International and Comparative Law Review

No abstract provided.

Humanitarian Financial Intervention, Evan J. Criddle

Faculty Publications

Over the past several decades, states have used international asset freezes with increasing frequency as a mechanism for promoting human rights abroad. Yet the international law governing this mechanism, which I refer to as ‘humanitarian financial intervention’, remains fragmented. This article offers the first systematic legal analysis of humanitarian financial intervention. It identifies six humanitarian purposes that states may pursue through asset freezes: preserving foreign assets from misappropriation, incapacitating foreign states or foreign nationals, coercing foreign states or foreign nationals to forsake abusive practices, compensating victims, ameliorating humanitarian crises through humanitarian aid or postconflict reconstruction, and punishing human rights violators. …

Israel’S Rosit The Riveter: Between Secular Law And Jewish Law, Pnina Lahav

Faculty Scholarship

In the world of Judaism, the “end of men” is not in sight. Surely, tectonic plates are sliding and shifting, and a great deal of change is unfolding, but men are fighting hard to keep patriarchy alive. Deep inside, the Orthodox patriarchal man may be motivated by the sheer impulse to maintain his power, but outwardly he projects a profound commitment to his religious law, the law of God. He believes that his fight is a noble one ordained by divine will and that God is on his side. The problem is global; it appears in every Jewish community around …

Inherent Human Rights: Philosophical Roots Of The Universal Declaration, James W. Nickel

Articles

No abstract provided.

The Adequacy Of International Legal Obligations For Environmental Protection During Armed Conflict, Arie Afriansyah

Indonesia Law Review

Since it first developed, the law of war has focused on protecting human beings. It prioritises human protection by controlling the conduct of belligerents in order to minimise human injuries and casualties. However, the consequences of war are seldom limited to human casualties. War also causes major destruction to the environment. This article shows that despite prioritising human protection, international law provides a significant number of rules to protect the environment during armed conflicts. Contrary to claims that existing rules are insufficient, the law of war adequately safeguards the environment during armed conflicts by prohibiting certain military activities that may …

The Bavarian Case For Registering Guns, James Maxeiner

All Faculty Scholarship

No abstract provided.