International Trade Law Commons^™

Kedudukan Putusan Peradilan Etik Sebagai Keputusan Tata Usaha Negara: Studi Kasus Gugatan Hakim Konstitusi Anwar Usman, Satrio Febriyanto

Jurnal Hukum & Pembangunan

As an effort to concretize ethics, there is a process of formalizing ethics into a set of rules through a code of ethics. The code of ethics needs institutional enforcement instruments so that it can be effectively applied through ethical trials. Ethical courts, as institutions that adjudicate violations of the code of ethics, have the authority to issue decisions as a follow-up to cases of violations of the code of ethics that they handle. In carrying out its duties, ethical courts use ethical and moral analysis to assess the appropriateness of an action. This analytical approach differs from legal decisions …

Pertanggungjawaban Perusahaan Pengangkut Pada Tindakan General Average Terhadap Kerugian Kargo Yang Diangkut, Sandra A. M. Lova, Zahry Vandawati Chumaida

Jurnal Hukum & Pembangunan

Maritime transportation plays a vital role in supporting trade, yet risks such as perils of the sea or ship accidents caused by unseaworthiness often lead to disputes, particularly when General Average is declared. This practice, recognized since Roman times, has evolved into a legal concept in marine insurance to distribute deliberate sacrifices made for the safety of the vessel and its cargo. This study aims to analyze the liability of carriers in General Average actions and to evaluate the concept as a fair mechanism for loss distribution. The research employs a normative juridical method with statutory, conceptual, and comparative approaches, …

How The U.S. Constitution Shapes International Tax Law: Instrument Choice In Tax Agreements, Noam Noked, Young Ran (Christine) Kim, Reuven S. Avi-Yonah

Articles

The U.S. Constitution’s Treaty Clause, which requires Senate approval by a two-thirds vote for treaties, has significantly influenced the development of international tax law. This Article examines the implications of Senate supermajority requirements on bilateral and multilateral tax treaties and agreements, alternative instruments, relevant international tax standards, and global tax governance.

Historically, tax treaties have been approved exclusively as Article II treaties requiring Senate approval. The difficulty of entering into treaties with the United States has influenced the instrument choice and design of U.S. and international tax standards. To address this challenge, several U.S. and international tax reforms have employed …