Should The States Return To Worldwide Combined Reporting?,
2025
University of Michigan Law School
Should The States Return To Worldwide Combined Reporting?, Reuven S. Avi-Yonah
Articles
On February 20 the Institute on Taxation and Economic Policy (ITEP) released a report on the revenue implications of states adopting worldwide combined reporting (WWCR). WWCR refers to a method of taxation that several states (for example, California) applied from the 1970s to the 1990s. Under WWCR, the state takes the entire worldwide profit of a multinational operating in the state and multiplies it by a formula that traditionally combines payroll, tangible assets, and sales in the state divided by worldwide payroll, assets, and sales. The result is the amount of profit taxable in that state.
Front Matter And Table Of Contents,
2025
University of Miami Law School
Front Matter And Table Of Contents
University of Miami International and Comparative Law Review
No abstract provided.
Free Speech, Assembly, And Labor Rights In Singapore And The United States,
2025
University of Miami Law School
Free Speech, Assembly, And Labor Rights In Singapore And The United States, Tyler Smith
University of Miami International and Comparative Law Review
No abstract provided.
Masthead,
2025
University of Miami Law School
Masthead
University of Miami International and Comparative Law Review
No abstract provided.
Strategic Insights From Antarctic Mpas: Navigating The Future Framework For High Seas Mpas Under The Bbnj Agreement,
2025
University of Miami School of Law
Strategic Insights From Antarctic Mpas: Navigating The Future Framework For High Seas Mpas Under The Bbnj Agreement, Alyssa Huffman
University of Miami International and Comparative Law Review
Current area-based management systems regulate only about 1.18% of the high seas, leaving highly migratory fish species at risk of overexploitation. As a result, new legal mechanisms are essential for protecting and managing high seas fisheries. In recent decades, stakeholders have debated how to balance competing interests while ensuring equitable and sustainable access to areas beyond national jurisdiction. One proposed solution is the establishment of Marine Protected Areas (MPAs). However, creating and managing high seas MPAs is a complex process. The Parties to the Convention on the Conservation of Antarctic Marine Living Resources have undertaken this effort, establishing two MPAs …
Standardizing Space Technologies As Admissible Evidence: Legal And Ethical Frameworks For U.S. Courts And The International Criminal Court,
2025
University of Miami School of Law
Standardizing Space Technologies As Admissible Evidence: Legal And Ethical Frameworks For U.S. Courts And The International Criminal Court, Tuana Yazici
University of Miami International and Comparative Law Review
This paper explores the increasing role of satellite and other space technologies — such as optical satellite imagery, radar, and artificial intelligence (AI) — in legal proceedings both in the U.S. and internationally. It examines relevant Supreme Court and appellate cases, as well as key international rulings, to assess how courts are addressing the legal challenges posed by surveillance technologies. These cases reveal the tension between advancing technology and existing privacy protections, highlighting the need for updated legal frameworks. The analysis also covers federal laws, including the Electronic Communications Privacy Act, alongside proposed legislation like the American Privacy Rights Act …
Exploring Statehood Through The Lens Of Palestine And Puerto Rico,
2025
University of Miami School of Law
Exploring Statehood Through The Lens Of Palestine And Puerto Rico, Gabriela G. Ibáñez
University of Miami International and Comparative Law Review
No abstract provided.
Silent Shores: The Asean Human Rights Response To Refugee Protections,
2025
University of Miami School of Law
Silent Shores: The Asean Human Rights Response To Refugee Protections, Lakshmi Sanmuganathan
University of Miami International and Comparative Law Review
Established on August 8, 1967, the Association of Southeast Asian Nations (“ASEAN”) emerged as the first intergovernmental organization dedicated to promoting peace, security, and regional unity in Southeast Asia. In 2009, ASEAN affirmed its commitment to human rights by founding the ASEAN Intergovernmental Commission on Human Rights (“AICHR”), the first regional human rights system in Asia. This note offers a critical evaluation of the ASEAN human rights system and its response to refugee rights, recognition, and protections in Southeast Asia. It begins by assessing the historical foundation that has shaped ASEAN’s contemporary constraints. Building on this historical analysis, the focus …
Comparing Freedom Of Speech In The United States And Germany,
2025
Cardozo International & Comparative Law Review
Comparing Freedom Of Speech In The United States And Germany, Simon Morgenstern
Cardozo International & Comparative Law Review (CICLR) Blog
A citizen’s freedom of speech is a fundamental right that is guaranteed by most democracies around the world. In fact, some estimates have it that free speech is a right in almost 165 countries across the globe. While the ideal is one shared by most, the application of the right to real life situations differs amongst countries. Some countries have a broader understanding of the right while others offer a more limited approach. This blog post will compare and analyze the approach taken by the United States and Germany to free speech, specifically with regards to their attitude towards “hate …
Property Rights And The Public Interest: Why Annapolis Group V Halifax Regional Municipality Is Wrongly Decided,
2025
University of Toronto
Property Rights And The Public Interest: Why Annapolis Group V Halifax Regional Municipality Is Wrongly Decided, Jim Phillips
Dalhousie Law Journal
In a 2022 decision, Annapolis Group v. HRM, the Supreme Court of Canada, by a very narrow margin of 5-4, changed the long-standing test for a de facto expropriation, while insisting, wrongly, that it was not doing so. The requirement that the state acquire an interest in property from the regulation in question has been replaced by one that it acquire something called an “advantage.” The court was remarkably unclear about what constitutes an “advantage,’” and what kinds of ‘advantages’ will suffice. All we know kind is that “advantage” has replaced the previous requirement that the state acquire an interest …
Exporting Equity: Lessons From The Equal Credit Opportunity Act,
2025
University of Windsor
Exporting Equity: Lessons From The Equal Credit Opportunity Act, Shanthi Elizabeth Senthe
William & Mary Journal of Race, Gender, and Social Justice
Credit functions as a fundamental gateway to economic mobility; however, questions arise regarding the legal and societal implications when an individual is denied access to such credit. In theory, fair lending principles dictate that equal access to credit is a legal right. The premise is reasonable but becomes convoluted when consumer credit is clouded by lender bias, resulting in credit discrimination. This Article presents a comparative perspective revealing a jurisdictional difference in legislation affecting equal access to credit between the United States and Canada. Specifically, this Article will focus on the American Equal Credit Opportunity Act (hereinafter ECOA) and …
Real Money On Virtual Games: The History And Potential Ways Forward For Esports Gambling Regulation,
2025
Southern Methodist University, Dedman School of Law
Real Money On Virtual Games: The History And Potential Ways Forward For Esports Gambling Regulation, Roger Davis-Jahnel
The International Law Review Association Student Forum
Electronic sports, “esports,” is a rapidly growing industry throughout the world. The global gaming market was valued to be worth approximately 221.24 billion USD in 2024 and is expected to reach 424.23 billion USD by 2033. It is expected that as technology continues to improve and there are less barriers to access gaming, such as cloud gaming which allows players to access games without expensive hardware, the market for games will continue to grow. In addition to technological advancements, investments the esports industry, such as teams, media rights, and sponsorship deals are expected to help drive growth in the gaming …
Table Of Contents - Cardozo International & Comparative Law Review, Vol. 8, Iss. 2,
2025
Yeshiva University, Cardozo School of Law
Table Of Contents - Cardozo International & Comparative Law Review, Vol. 8, Iss. 2
Cardozo International & Comparative Law Review
No abstract provided.
Environmental Geography And Law: Toward A Synthesis,
2025
UC Davis
Environmental Geography And Law: Toward A Synthesis, Michaela Anang-Hadjicostandi, Sophia Borgias, Karrigan Börk, Ann M. Eisenberg, Guadalupe M. Franco, Cinnamon Carlarne Hirokawa, Keith H. Hirokawa, Jonathan London, Melinda Morgan, Jessica Owley, Shannon Roesler, Sonya Ziaja
Articles
This Article introduces the new interdisciplinary field of Environmental Geography and Law, which has deep roots in ecology, social science, and law. Environmental and natural resources laws are situated in specific times and places where the climate, ecosystems, history and political economy influence both the land and the law. These places drive and constrain the way law develops. In turn, the law shapes places, from the dispossession and forced migration of indigenous groups, to land development via railroad land grants, to patterns of resource extraction and infrastructure development. Past efforts to integrate law and geography have focused more on critical …
Graphic Design Is (Not) My Passion: How A Hypothetical Wedding Website Upended Lgbtq+ Public Accommodations Law And Where We Go From Here,
2025
Benjamin N. Cardozo School of Law
Graphic Design Is (Not) My Passion: How A Hypothetical Wedding Website Upended Lgbtq+ Public Accommodations Law And Where We Go From Here, Skylar Corby
Cardozo Journal of Equal Rights & Social Justice
The note examines the implications of the Supreme Court's decision in 303 Creative LLC v. Elenis, which upheld the First Amendment protection for a website designer refusing to create designs contrary to her beliefs, thereby invalidating part of Colorado's antidiscrimination law. This ruling undermines LGBTQ+ public accommodations protections, highlighting the need for federal legislation, such as the Equality Act, to safeguard these rights and address First Amendment concerns.
Transnational Accountability For Space Debris As A Precursor To Maintaining Peace In Outer Space,
2025
Southern Methodist University, Dedman School of Law
Transnational Accountability For Space Debris As A Precursor To Maintaining Peace In Outer Space, Bella Alonzo
The International Law Review Association Student Forum
Beginning with the Space Age in the 1950s, space exploration has accelerated exponentially as humans on Earth are continuously drawn to the mystery and opportunity that lies in outer space. The United States (“U.S.”) and the Soviet Union led the charge in space discovery throughout the “Space Race,” and once other countries saw the value in developing the technology to utilize space as a resource, multiple nations followed suit. While the U.S. and Russia retain the most dominant presence in outer space, other global superpowers like China, India, and Japan have exhibited competitive capabilities.
The Impact Of Catholic Canonical Jurisprudential Theory On The Catholic Church’S Ability To Address Sexual Abuse,
2025
Southern Methodist University, Dedman School of Law
The Impact Of Catholic Canonical Jurisprudential Theory On The Catholic Church’S Ability To Address Sexual Abuse, Addison Bruce
The International Law Review Association Student Forum
The Catholic Church is one of the world’s oldest, largest, and most enduring institutions. Catholic theology’s impact on Western civilization, culture, politics, and morality persists to this day. Thus, when the first reports of widespread sexual abuse in the Catholic Church in Lafayette, Louisiana were released, the world paid attention. The truth revealed that priests had been using their positions of power for evil by abusing and engaging in sexual acts with minors and vulnerable adults. While the bulk of crimes were committed during the 1970s and 1980s and thereafter covered up by church leadership by paying hush money to …
The Intersection Of Cultural Rights And The Repatriation Of African Art: A Comparative Analysis Of International And North American Legal And Ethical Frameworks,
2025
Southern Methodist University, Dedman School of Law
The Intersection Of Cultural Rights And The Repatriation Of African Art: A Comparative Analysis Of International And North American Legal And Ethical Frameworks, Kennedy Wilson
The International Law Review Association Student Forum
The debate surrounding the repatriation of African and Indigenous art held in global museums is a complex and multifaceted issue that demands an examination of its historical, legal, and ethical dimensions. Emmanuel Macron's 2018 statement in Ouagadougou, Burkina Faso, encapsulates the core of this debate: “I cannot accept that a large part of the cultural heritage of several African countries is in France,” he declared. “There are historical explanations for this but there is no valid, lasting and unconditional justification. African heritage cannot be only in private collections and European museums.” This sentiment perfectly captures the profound unease surrounding the …
From Hanging To Nitrogen Hypoxia: The Evolution Of Execution And The Case For American Abolition,
2025
Southern Methodist University, Dedman School of Law
From Hanging To Nitrogen Hypoxia: The Evolution Of Execution And The Case For American Abolition, Anna Kuhlman
The International Law Review Association Student Forum
The death penalty has been a dark fixture in societal punishment for most of human history. It has allowed for grisly, violent executions of people found guilty of misconduct relative to the culture they live in. “The first established death penalty laws date as far back as the Eighteenth Century BCE in the Code of King Hammurabi of Babylon, which codified the death penalty for 25 different crimes.” The first death sentence on record was a member of nobility in 16th-century BCE Egypt, where the wrongdoer was accused of magic and ordered to commit suicide. In the seventh century B.C.E., …
Springboard To Article V (Or Electoral Democracy And The End Of Constitutional Amendment In The Nation And States),
2025
Benjamin N. Cardozo School of Law
Springboard To Article V (Or Electoral Democracy And The End Of Constitutional Amendment In The Nation And States), Wilfred U. Codrington Iii
Articles
Drafted in exceedingly sparing terms and notoriously difficult to amend, the U S. Constitution is falling short in one of the most important functions of a government charter: establishing and maintaining a fair and just electoral framework-marked by rules that promote the values of equality, participation, competition, and transparency in elections. That is, the Constitution increasingly fails to preserve electoral democracy even as the nation's systems for voting and elections are plagued by a cascade of problems. State constitutions, though not uniform, are uniformly easier to amend than the national charter and tend to be better stewards of electoral democracy. …
