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Articles 9631 - 9660 of 31997

Full-Text Articles in International Law

Kill-Switches In The U.S. Model Tax Treaty, Allison Christians, Alexander Ezenagu Jan 2016

Kill-Switches In The U.S. Model Tax Treaty, Allison Christians, Alexander Ezenagu

Brooklyn Journal of International Law

The new U.S. Model income tax treaty contains an unusual addition: mechanisms for the parties to unilaterally override the negotiated treaty rates in specified circumstances. Previewed last year in proposed form—a first for the Treasury—these new mechanisms work as kill-switches, partially terminating the treaty as to one or both treaty partners. The idea is to forestall a more problematic outcome, such as an enduring breach of one of the parties’ expectations, or the opposite, a complete termination of all the treaty terms in the face of such a breach. Yet embedding a kill-switch in a treaty creates distinct legal, procedural, …

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Location Savings And Segmented Factor Input Markets: In Search Of A Tax Treaty Solution, Mitchell A. Kane Jan 2016

Location Savings And Segmented Factor Input Markets: In Search Of A Tax Treaty Solution, Mitchell A. Kane

Brooklyn Journal of International Law

This article analyzes the proper bounds of source-based taxation of profits generated when firms outsource factor inputs, such as labor, to achieve cost savings. The article advances arguments grounded in efficiency, treaty text, and international distribution to justify greater source-based taxation than has historically been the case. To implement such expanded taxation, the article proposes a modification to transfer-pricing rules in instances where factor inputs are acquired from affiliates and a modification to the tax treaty rules regarding permanent establishments where factor inputs are acquired from unrelated parties. Finally, the article deals with a range of complications, particularly relating to …

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Tax Treaties And The Taxation Of Services In The Absence Of Physical Presence, Michael S. Kirsch Jan 2016

Tax Treaties And The Taxation Of Services In The Absence Of Physical Presence, Michael S. Kirsch

Brooklyn Journal of International Law

The increasing ability to deliver personal services electronically raises significant cross-border tax issues. In particular, given that the service provider need not be physically present in the would-be source country, significant questions arise as to the continued viability of tax treaty rules that focus on the service provider’s physical location. In response to these developments, proposed changes to the United Nations Model tax treaty have been approved that would allow source country taxation of technical services, even in the absence of the service provider’s physical presence. This article raises concerns about the broad scope of the proposed changes and recommends …

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Unilateral Responses To Tax Treaty Abuse: A Functional Approach, Omri Marian Jan 2016

Unilateral Responses To Tax Treaty Abuse: A Functional Approach, Omri Marian

Brooklyn Journal of International Law

In recent years, there has been a dramatic increase in the attention given to abusive tax schemes that take advantage of bilateral tax treaties. The ensuing discourse tends to view potential responses to treaty abuses as a hierarchical set of options, gradually escalating, in which treaty termination is a last resort option. This article argues that the hierarchical view of unilateral responses to treaty abuse is misguided. Unilateral responses to treaty-based abuse are not hierarchically ordered. Rather, the approach to treaty abuse is (and should be) functional, adopting specific types of unilateral responses based on the type of treaty abuse …

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When International Tax Agreements Fail At Home: A U.S. Example, Diane Ring Jan 2016

When International Tax Agreements Fail At Home: A U.S. Example, Diane Ring

Brooklyn Journal of International Law

Over the past two and a half years, the international tax community has focused on the Base Erosion and Profit Shifting Project (BEPS project) undertaken by the Organisation for Economic Co-operation and Development (OECD) at the behest of the G20. According to the OECD, the resulting 2015 agreement involved the direct participation of more than sixty countries. An additional fifty-nine countries indirectly participated through regional dialogues. Furthermore, numerous international organizations are credited with participating in discussions and contributing to the resulting product. But, effective implementation of the BEPS agreement requires domestic action of various types—the domestic side of international agreement …

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How Reform-Friendly Are U.S. Tax Treaties?, Fadi Shaheen Jan 2016

How Reform-Friendly Are U.S. Tax Treaties?, Fadi Shaheen

Brooklyn Journal of International Law

This article addresses the treaty compatibility aspect of proposals for reforming the U.S. international tax system. Finding that a reform proposal is treaty compatible obviates the need for renegotiating or overriding existing U.S. treaties to implement the proposal if enacted. After establishing that a U.S. move to an exemption system would be treaty compatible despite the literal reading of Article 23 of the U.S. Model income tax treaty as requiring a credit system, the article argues that any system that is or can be expressed as an outright fixed or floating combination of exemption and credit is treaty compatible regardless …

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Tax Treaties As A Network Product, Tsilly Dagan Jan 2016

Tax Treaties As A Network Product, Tsilly Dagan

Brooklyn Journal of International Law

The copiousness of tax treaties is often presented as proof, not only of their success but also of their desirability. In focusing on alleviating double taxation by allocating tax revenues, however, the treaties project is a missed opportunity. This article explains that an international tax standard is a network product and uses network theory to explore the potential advantages and drawbacks of the tax treaty network in entrenching such a standard. Networks facilitate stability and self-enforcement. By joining (and remaining in) a network, users benefit from the compatibility with other users; this, in turn, incentivizes new users to join and …

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Cutting The Wire: A Comprehensive Eu-Wide Approach To Refugee Crises, Kelsey Leigh Binder Jan 2016

Cutting The Wire: A Comprehensive Eu-Wide Approach To Refugee Crises, Kelsey Leigh Binder

Brooklyn Journal of International Law

This Note examines the current refugee crisis occurring in the European Union, where over a million refugees have entered the region since the beginning of 2015, and proposes that the EU implement a two-step permanent emergency framework for dealing with mass migration crises. It first looks at the major bodies of international refugee law, including a historical overview of its foundations, the 1951 Convention Relating to the Status of Refugees, and the 1967 Protocol Relating to the Status of Refugees. Next, it will explore the legal mechanisms that are in force throughout the EU, including the EU’s asylum laws and …

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“Thinking Outside The (Tax) Treaty” Revisited, Adam H. Rosenzweig Jan 2016

“Thinking Outside The (Tax) Treaty” Revisited, Adam H. Rosenzweig

Brooklyn Journal of International Law

The rise and development of “Base Erosion and Profit Shifting” project by the Organization for Economic Cooperation and Development (BEPS) provides an ideal opportunity to revisit the fundamental principles underlying the international tax regime and the bilateral tax treaty regime in particular. This is true because BEPS represents both an attempt to create a new, truly multinational consensus on international tax matters and a clear move away from the bilateral tax treaty as the primary form of international coordination. From this perspective, BEPS provides the perfect opportunity to revisit the role of a proposed dispute resolution mechanism for nontreaty member …

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Free Kick: Fifa’S Unintended Role In Illuminating Jurisdictional Gaps Of International Criminal Courts, Travis L. Marmara Jan 2016

Free Kick: Fifa’S Unintended Role In Illuminating Jurisdictional Gaps Of International Criminal Courts, Travis L. Marmara

Brooklyn Journal of International Law

In the wake of the FIFA corruption scandal of 2015, certain realities have come to light. FIFA’s corruption knows no bounds, but fans of the sport will watch nonetheless. What is less apparent is that the two most prominent international criminal courts—the International Court of Justice (ICJ) and the International Criminal Court (ICC) fail to have jurisdiction over the FIFA organization or its officials when they engage in white-collar crimes that sanction human rights abuses abroad. This Note examines how FIFA officials’ acceptance of Qatari bribes to host the 2022 World Cup exposed alarming jurisdictional inadequacies of the ICJ and …

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Public Antitrust Enforcement Of Resale Price Maintenance In China: A Crusade Or Discrimination?, Jingmeng Cai Jan 2016

Public Antitrust Enforcement Of Resale Price Maintenance In China: A Crusade Or Discrimination?, Jingmeng Cai

Brooklyn Journal of International Law

In recent years, a growing number of international observers and companies have expressed concerns that China may be using its new antitrust laws to discriminate against multinational companies. China’s antitrust decisionmakers, however, have taken pains to deny such criticisms. This article focuses on Resale Price Maintenance (RPM) to argue that these concerns are not always based in reality. After examining almost all of the decisions made public regarding RPM by the Chinese antitrust agency, the National Development and Reform Commission (NDRC), this article analyzes the following three factors that have shaped how the NDRC enforces antitrust laws in China. First, …

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The Costs And Consequences Of Incorrect Citations: European Law In The U.S. Supreme Court, Andrea Pin Jan 2016

The Costs And Consequences Of Incorrect Citations: European Law In The U.S. Supreme Court, Andrea Pin

Brooklyn Journal of International Law

Building on the controversy over foreign citations in domestic courts, this article reflects on the U.S. Supreme Court's practice of quoting EU law and the European Court of Human Rights’ case law. It offers a detailed examination of how the U.S. Supreme Court has used European sources and shifts the debate over whether it should use them, by explaining a different way in which the court could exploit them. The article focuses on the three fields in which such foreign case law has either influenced the U.S. Supreme Court decisions or otherwise impacted the judges’ reasoning: laws targeting homosexual conduct; …

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Relative International Legal Personality Of Non-State Actors, William Thomas Worster Jan 2016

Relative International Legal Personality Of Non-State Actors, William Thomas Worster

Brooklyn Journal of International Law

Non-state actors are increasingly being considered international legal persons on a case-by-case basis. This articles argues that the common thread in making decisions on whether to treat a non-state actor as an international legal person is one of the function that the actor is playing in relation to other international actors. Gone is the traditional notion that only states are international legal persons, and it is now well accepted that international organizations are also persons. More controversial is the status of self-determination peoples, National Liberation Movements, indigenous peoples, insurgents, belligerents, combatants, private corporations, non-governmental organizations, religious organizations, and individuals. This …

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Rescuing The “Supreme Court” Of Sports: Reforming The Court Of Arbitration For Sport Arbitration Member Selection Procedures, Jennifer R. Bondulich Jan 2016

Rescuing The “Supreme Court” Of Sports: Reforming The Court Of Arbitration For Sport Arbitration Member Selection Procedures, Jennifer R. Bondulich

Brooklyn Journal of International Law

The international athletic community’s preference for arbitration over traditional domestic courts to settle disputes between individual athletes and their respective sports governing bodies has led to the development of an authority specializing in international sports dispute resolution—the Court of Arbitration for Sport (CAS). Originally created in 1984 by the International Olympic Committee (IOC) to hear Olympic disputes, CAS has developed into the exclusive arbitral body for international sports disputes, and clauses granting CAS exclusive authority are found in essentially all contracts between individual athletes and their respective athletic federation. Although, CAS functions as the “Supreme Court” of Sports and is …

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“Chi S’Aiuta, Dio L’Aiuta”: Balancing Italy’S Right To Utilize Assisted Reproductive Technologies With The Teachings Of The Catholic Church, Erin A. Mcmullan Jan 2016

“Chi S’Aiuta, Dio L’Aiuta”: Balancing Italy’S Right To Utilize Assisted Reproductive Technologies With The Teachings Of The Catholic Church, Erin A. Mcmullan

Brooklyn Journal of International Law

Adelina Parrillo never anticipated starting a prolonged legal battle when she requested her embryos be donated for scientific research. The restrictive legislation in place in Italy, inevitably influenced by the Catholic Church, mandated that she either implant the embryos or store them indefinitely. After a long drawn out battle with the Italian courts, she desperately sought assistance from the European Court of Human Rights (ECtHR), a court tasked with protecting the rights of individuals such as Parrillo from the overreaching of Member States. The ECtHR) acknowledged that this decision, to donate her unused embryos to medical research, was within the …

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A Golden Opportunity: Supporting Up-And-Coming U.S. Luxury Designers Through Design Legislation, Shieva Salehnia Jan 2016

A Golden Opportunity: Supporting Up-And-Coming U.S. Luxury Designers Through Design Legislation, Shieva Salehnia

Brooklyn Journal of International Law

This Note examines the necessity of creating clothing design protection legislation in the United States as a catalyst for up-and-coming designers to compete with European Union luxury conglomerates in reaching the new, emerging middle class in mainland China. It first discusses the current international intellectual property regimes pertinent to creative expression and brand ownership in the context of the fashion industry and clothing design. It looks at how international agreements may provide general harmonization strategies for trademark protection but leave up-and-coming brands and designers out of its framework. It also provides a brief overview of the persistence and prevalence of …

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Making The Time Fit The Crime: Clearly Defining Online Harassment Crimes And Providing Incentives For Investigating Online Threats In The Digital Age, A. Meena Seralathan Jan 2016

Making The Time Fit The Crime: Clearly Defining Online Harassment Crimes And Providing Incentives For Investigating Online Threats In The Digital Age, A. Meena Seralathan

Brooklyn Journal of International Law

This Note examines online harassment and online stalking throughout the world, including the current landscape of Internet communication, the effects of cyberharassment and cyberstalking on its victims, and both the difficulties in defining these crimes in criminal codes and the difficulties in inspiring law enforcement to investigate complex internet crimes. Specifically, this Note discusses the problems inherent in current cyberharassment and cyberstalking treaties and legislation within the United States, Canada, and Australia. For example, this Note analyzes how these jurisdictions define cyberharassment and cyberstalking, how these definitions are inadequate for dealing with current forms of cyberharassment and cyberstalking (both due …

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The Principle Of Legality And A Common Law Bill Of Rights—Clear Statement Rules Head Down Under, Dan Meagher Jan 2016

The Principle Of Legality And A Common Law Bill Of Rights—Clear Statement Rules Head Down Under, Dan Meagher

Brooklyn Journal of International Law

This article traces the evolution in Australia of fundamental rights protection provided by the courts. It is a fascinating and controversial story that, at its most critical moments, was (and continues to be) informed by U.S. constitutional law design and statutory interpretation principles. On one level, that is no surprise when “it may be said that, roughly speaking, the Australian Constitution is a redraft of the American Constitution of 1787 with modifications found suitable for the more characteristic British institutions and for Australian conditions.” But, what is extraordinary is that the decision of the framers of the Australian Constitution to …

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The Last Poor Plunder From A Bleeding Land: The Failure Of International Law To Protect Syrian Antiquities, Mackenzie Warner Jan 2016

The Last Poor Plunder From A Bleeding Land: The Failure Of International Law To Protect Syrian Antiquities, Mackenzie Warner

Brooklyn Journal of International Law

The Syrian civil war has led to the looting and destruction of a significant amount of the country's cultural heritage. The rise of ISIS in Syria and its exploitation of cultural heritage for propaganda and financial gain has exacerbated this damage. Further, international treaty protections of cultural heritage during armed conflict contain significant weaknesses impeding their ability to effectively protect antiquities in the post-9/11 context of modern armed conflict that substantially involves non-state armed groups and acts of terrorism occurring outside the event of declared war. The primary international protections of cultural heritage during armed conflict consist of the 1954 …

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Confounding Ockham's Razor: Minilateralism And International Economic Regulation, Eric C. Chaffee Jan 2016

Confounding Ockham's Razor: Minilateralism And International Economic Regulation, Eric C. Chaffee

Brooklyn Journal of Corporate, Financial & Commercial Law

In Minilateralism: How Trade Alliances, Soft Law, and Financial Engineering Are Redefining Economic Statecraft, Professor Chris Brummer embraces the complexity of the global economic system and its regulation by exploring the emerging role and dominance of varying strands of economic collaboration and regulation that he collectively refers to as “minilateralism.” In describing the turn toward minilateralism, Brummer notes a number of key features of this new minilateral system, including a shift away from global cooperation to strategic alliances composed of the smallest group necessary to achieve a particular goal, a turn from formal treaties to informal non-binding accords and other …

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Regulatory Incentive Realignment And The Eu Legal Framework Of Bank Resolution, Andromachi Georgosouli Jan 2016

Regulatory Incentive Realignment And The Eu Legal Framework Of Bank Resolution, Andromachi Georgosouli

Brooklyn Journal of Corporate, Financial & Commercial Law

Risks associated with incentive misalignment are liable to seriously jeopardize the effectiveness of bank resolution, when not properly contained. This Article considers the management of misaligned incentives between regulators that are found in a vertical relationship of public governance. Using the EU legal framework of bank resolution as its case study, this Article explores the effectiveness of the quasi-enforcement powers of the Single Resolution Board (SRB) and, where relevant, of the European Banking Authority (EBA) as an incentive realignment legal technique. Two principal difficulties are identified: on the one hand, the problematic interinstitutional dynamic of the SRB and the EBA …

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Open Sesame: The Myth Of Alibaba's Extreme Corporate Governance And Control, Yu-Hsin Lin, Thomas Mehaffy Jan 2016

Open Sesame: The Myth Of Alibaba's Extreme Corporate Governance And Control, Yu-Hsin Lin, Thomas Mehaffy

Brooklyn Journal of Corporate, Financial & Commercial Law

In September 2014, Alibaba Group Holding Limited (Alibaba) successfully launched a $25 billion initial public offering (IPO), the largest IPO ever, on New York Stock Exchange. Alibaba’s IPO success witnessed a wave among Chinese Internet companies to raise capital in U.S capital markets. A significant number of these companies have employed a novel, but poorly understood corporate ownership and control mechanism—the variable interest entity (VIE) structure and/or the disproportional control structure. The VIE structure was created in response to the Chinese restriction on foreign investments; however, it carries the risk of being declared illegal under Chinese law. The disproportional control …

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The Art Of Nailing Jell-O To The Wall: Reassessing The Political Power Of The Internet, Bryan Druzin, Jessica Li Jan 2016

The Art Of Nailing Jell-O To The Wall: Reassessing The Political Power Of The Internet, Bryan Druzin, Jessica Li

Journal of Law and Policy

Political observers commonly argue that, given the unique characteristics of the Internet, democratization is an inevitability of its widespread use. The critical role that social media played in the wave of demonstrations, protests, and revolutions that swept across the Arab world in 2011 cemented this perception in the minds of many. Yet China defies this simplistic paradigm—China has been stunningly successful at constraining the political power of its Internet. We argue that the political importance of Internet technology has been overstated, particularly with respect to China. As support for this thesis, we cite recent political events in Hong Kong known …

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From Apology To Utopia's Point Of Attack, Justin Deystone Jan 2016

From Apology To Utopia's Point Of Attack, Justin Deystone

Publications

This contribution to the Symposium celebrating the Twenty-fifth Anniversary of Martti Koskenniemi's From Apology to Utopia explores the relevance of the book for contemporary theorists of the international world. In doing so, the article puts Koskenniemi's classic in a contest with John Yoo's recent book, Point of Attack. The purpose in doing so is three-fold. First, it is to illustrate the contemporary use of Koskenniemi's structuralist method. Second, it is to show how the use of the method, with its attendant reliance on modes of legal thought, might give pause to international thinkers seeking to reinvigorate particular structures of …

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An Introduction To Foreign And International Legal Research Tools, Nick Harrell Jan 2016

An Introduction To Foreign And International Legal Research Tools, Nick Harrell

Publications

No abstract provided.

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Seeking Inconsistency: Advancing Pluralism In International Criminal Sentencing, Nancy Amoury Combs Jan 2016

Seeking Inconsistency: Advancing Pluralism In International Criminal Sentencing, Nancy Amoury Combs

Faculty Publications

No abstract provided.

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Tax Treaties And The Taxation Of Services In The Absence Of Physical Presence, Michael S. Kirsch Jan 2016

Tax Treaties And The Taxation Of Services In The Absence Of Physical Presence, Michael S. Kirsch

Journal Articles

It is old news that modern technological developments have strained long‐standing international tax policies and principles. Tax treaties have attempted to keep pace by fitting these new developments within the existing framework. This brief article addresses one aspect of technological developments that can directly affect individual taxpayers—the increasing ability to deliver personal services electronically across borders, without the need for the service provider to have a physical presence in the “source” country. In particular, it focuses on recent developments with the U.N. Model, which may allow source‐based taxation of at least some types of services income even in the absence …

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Why Indigenous Peoples’ Property Rights Matter: Why The United Nations Declaration On The Rights Of Indigenous Peoples May Be Used To Condemn Isis And The State Of Iraq For Their Failure To Protect The Property Rights Of Indigenous Peoples In The Nineveh Plains, Brooke E. Hamilton Jan 2016

Why Indigenous Peoples’ Property Rights Matter: Why The United Nations Declaration On The Rights Of Indigenous Peoples May Be Used To Condemn Isis And The State Of Iraq For Their Failure To Protect The Property Rights Of Indigenous Peoples In The Nineveh Plains, Brooke E. Hamilton

American Indian Law Review

No abstract provided.

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The Quest For Constitutionalism: South Africa Since 1994, Penelope Andrews Jan 2016

The Quest For Constitutionalism: South Africa Since 1994, Penelope Andrews

Other Publications

No abstract provided.

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Current Issues In Therapeutic Jurisprudence, David Wexler Jan 2016

Current Issues In Therapeutic Jurisprudence, David Wexler

Articles & Chapters

No abstract provided.

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