Comparative and Foreign Law Commons^™

Dark Accounting Matter, Colleen Honigsberg

Seattle University Law Review

Physicists calculate that approximately 85% of the matter in the universe is composed of “dark matter” that “does not absorb, reflect, or emit electromagnetic radiation and is therefore difficult to detect.” The S&P 500 currently trades at a price-to-book value of 4.2, suggesting that book value accounts for less than 20% of the S&P 500’s market value. The remaining 80% appears nowhere in these firms’ balance sheets—it is invisible to contemporary accounting techniques and constitutes “dark accounting matter.”

Some “dark accounting matter” is composed of factors commonly described as components of “ESG.” Human capital, for example, is an intangible asset …

The Employees’ Dilemma: Balancing Internal Reporting, Whistleblowing, And Insider Trading Risks, Geeyoung Min

Seattle University Law Review

The Essay examines how recent developments in insider trading regulations and whistleblower reward programs can lead to unintended and counterproductive results of discouraging employees from using internal reporting channels within corporate compliance programs. While the presence of a robust and well-functioning corporate compliance program is a critical factor both in mitigating the level of public enforcement actions against companies and in protecting corporate managers from liability in private litigation, these programs often provide little incentive for employees to report potential misconduct internally.

Corporate compliance programs are designed to promote the upward information flow within the company, which is essential for …

How The Antidiscrimination Law Of Commercial Transactions Really Works, Helen Norton

Seattle University Law Review

A variety of businesses now cite 303 Creative when seeking First Amendment protection for their refusal to serve certain customers based on those customers’ protected class status. How this litigation will play out remains to be seen. But future courts need not, and should not, repeat the 303 Creative Court’s misunderstanding of how the antidiscrimination law of commercial transactions actually works.

Part I of this Essay explains the Court’s longstanding understanding of the antidiscrimination law of commercial transactions, and then describes the Court’s failure to engage with this precedent in 303 Creative. Part II then identifies the 303 Creative decision’s …

Cultural Conquest: Russia's Strategic Assault On Ukrainian Heritage As Both A Catalyst For And A Casualty Of Conflict, Brittan Harrell

American University International Law Review

Vladimir Putin and his government have disseminated fabricated claims about Ukraine’s history, language, and sovereignty as a rationalization for the 2022 invasion of Ukraine. Not only has the war resulted in grave human loss, but it has also caused widespread destruction throughout Ukraine. Nongovernmental organizations, foreign governments, academics, and Ukrainian citizens have collected robust evidence that Russian forces are purposefully targeting repositories of Ukrainian identity. The intentional destruction of this protected property is considered a war crime under the Rome Statute. Following the International Criminal Court’s (“ICC”) first successful prosecution for the destruction of protected property in 2016, there has …

In Violation Of Diplomatic Treaties: A Look Into Ecuador's Forced Extraction, Josie C. Tarin

American University International Law Review

In December 2023, former Vice-President of Ecuador, Jorge Glas, sought political asylum in the Mexican Embassy located in Quito, Ecuador. On April 5, 2024, following a week of political discourse between the Ecuadorian and Mexican governments, the Mexican government granted Glas political asylum. In their announcement, Mexico reminded Ecuador that the 1954 Caracas Convention on Diplomatic Asylum and the 1961 Vienna Convention on Diplomatic Relations protected both Glas and the employees within the Mexican embassy. On the evening of Mexico’s announcement, Ecuadorian agents operating under executive authority entered the Mexican embassy without consent, injured an employee of the Mexican embassy …

Legal Pluralism In Canada And The Vitality Of Indigenous Law, Kent Mcneil

Conference Papers

State law in Canada consists of the civil law in private law matters in Quebec and the common law in public law matters there and generally in the rest of the country, supplemented by legislation. Legislative authority is divided by the Constitution Act, 1867,1 between the federal government and the ten provinces. In addition, the three territories – Yukon, Northwest Territories, and Nunavut – have legislative authority that has been delegated to them by the Parliament of Canada. This federal division of powers means that there is federal law that is generally uniform throughout Canada (e.g. criminal law) and provincial …

Fairness Writ Large Or Writ Small In International Criminal Justice, Nancy Combs

FIU Law Review

This article highlights the various, sometimes competing conceptions of fairness in international criminal law.

The Authenticity Trap: Political Deepfakes And The Limits Of Current Regulation, Akriti Gaur

National Law School of India Review

This paper examines the emerging regulatory challenge posed by political deepfakes, with a particular focus on India’s 2024 elections and the legal responses that followed. It argues that regulatory responses that directly prohibit or remove political speech risk collapsing questions of authenticity into questions of legality. Using India as the central case study, and drawing comparative lessons from recent developments in the United States, the paper argues for a regulatory approach focused less on banning synthetic political content and more on provenance, disclosures, and institutional preparedness. Deepfake regulation, if poorly designed, risks strengthening state control over political discourse. The paper …

Resistance: The Mura Struggle Against Canadian Potash Mining In Brazil’S Amazon, Cardozo Law Institute In Holocaust And Human Rights (Clihhr), Federal University Of Rio Grande Do Sul, Graduate Program In Law (Ppgd/Ufrgs), International Human Rights Program (Ihrp), University Of Toronto Jackman Law, Observatory Of Socio-Environmental Law And Human Rights In The Amazon (Odsdh/Ufam)

CLIHHR Reports & Policy Submissions

A comprehensive human rights and environmental report documenting the Mura Indigenous people’s resistance to Brazil Potash’s Autazes Potash Project in the Brazilian Amazon. The report details environmental risks, human rights violations, failures in consultation processes, litigation history, corporate accountability, and the ongoing struggle for land demarcation.

Green Dividends: A Case Study In Green Dividends And The Conditions For Private Ordering Solutions, Anne M. Tucker

Seattle University Law Review

This Essay introduces a novel private ordering solution to facilitate corporate investments in pro-social and environmental initiatives: Green dividends. Green dividends are an optional increase in shareholder dividends that are returned to the company to be reinvested in environmental initiatives or kept by a shareholder.

Green dividends pose an alternative to the current gridlocked debate that corporations can’t, won’t, shouldn’t, and shouldn’t even try to act in pro-social or environmental ways. Turning the common refrains on their head converts each narrative into an element for a successful private ordering solution: authority, accountability, shareholder buy-in, and government- backed enforcement. With Green …

Does Climate Disclosure Work To Reduce Greenhouse Gas Emissions? Emerging Evidence Suggests Cautious Optimism, Cynthia A. Williams

Seattle University Law Review

Significant regulatory resources have been spent developing global, voluntary climate and sustainability disclosure standards, such as the TCFD, TNRD, and ISSB’s Sustainability and Climate Disclosure standards, or domestically required disclosures, such as in the EU and in the U.S. Thus, it is important to evaluate whether this disclosure, particularly voluntary, qualitative disclosure, will have the power to shift the allocation of capital, will have a significant effect on the management of climate risk within firms, and ultimately will reduce climate change risk and biodiversity loss.

In this Article, several interrelated questions will be discussed. First, what does the empirical evidence …

Judging Judiciaries: How Sticky Defaults, Status Quo Bais, And The Sovereign Prerogative Influence The Perceived Legitimacy Of The New International Commercial Courts, S.I. Strong

American University Law Review

Forum shopping is routinely criticized as contrary to procedural justice. However, recent years have seen an increasing number of jurisdictions engaged in the process of forum selling, in which countries actively seek to bring lucrative litigation business to their national judicial systems. One of the most common types of forum selling involves the creation of new international commercial courts designed to increase a nation’s competitiveness in the global litigation market.

Most studies of the new international commercial courts have focused on how procedural innovations adopted by different courts are likely to affect party choice. While useful, these analyses assume that …

The Poorer The Author, The Better Their Art: How For-Profit Fanfiction Can Be Fair Use., Jordan Stevenson

American University Law Review

Fanfiction is an increasingly prominent part of culture and significant form of art. Yet its authors, some of whom write hundreds of thousands of words and whose works amass millions of views, rarely profit from their creations, which are typically published online for free. This Comment argues that existing fair use doctrine provides an avenue for fanfiction authors to monetize their work without legal risk. Drawing on recent Supreme Court decisions, I identify five themes of transformative use that are applicable to any fair use defense. I then introduce a taxonomy categorizing fanfiction's narrative, formative, and substantive elements. I integrate …

Beyond Policy: Overcoming Challenges In Prosecuting Gender Persecution At The International Criminal Court, Milena Sterio, Yvonne Dutton

Law Faculty Articles and Essays

While the ICC’s jurisdictional and resource constraints undoubtedly pose significant obstacles to its ability to tackle all cases of gender persecution worldwide, the Court’s efforts serve as a catalyst for progress in the field of international criminal law. By shining a spotlight on the crime of gender persecution and prioritizing its investigation and prosecution, the ICC sets a precedent for national jurisdictions to follow suit. Furthermore, the ICC’s engagement with gender-based crimes underscores the unique intersectionality of gender discrimination and conflict, highlighting the broader societal ramifications of such crimes, and the imperative to address them comprehensively.

In moving forward, the …

Rethinking Social Rights From Latin America, Christian Gonzalez Chacon

Washington and Lee Journal of Civil Rights and Social Justice

International human rights courts and bodies have traditionally enforced social rights within constrained frameworks, such as “available resources” and “minimum provision,” often overlooking deeper structural inequalities and urgent global challenges. This paper advocates for a paradigm shift grounded in the capabilities framework, reconceptualizing rights to encompass sustainability, harmony, and human flourishing. Drawing on indigenous philosophies from Latin America, I propose strategies to strengthen enforcement mechanisms, including the establishment of specialized human rights courts, equitable taxation systems, and regenerative economic models. By aligning human rights with capabilities and ecological stewardship, this paper illustrates their potential to address poverty, inequality, and climate …

Litigating The Gaza Crisis: Legal And Political Strategies In South Africa V. Israel, Michael Ramsden

Cardozo International & Comparative Law Review

The article examines the strategic use of the International Court of Justice (ICJ) in the case of South Africa v. Israel, highlighting how states leverage the ICJ to influence international relations beyond legal compliance. It evaluates the efficacy of the ICJ's provisional measures in addressing the conflict in Gaza, emphasizing the intersection of legal strategy with political and humanitarian objectives.

Housing As A Human Right Through Legislative Action: Comparing France And Scotland’S Enforceable Rights To Housing, Emily Peterson, Jack E. Turman Jr., Ph.D.

Indiana Journal of Law and Social Equality

No abstract provided.

Generative Ai's Copyright Enigma: A Comparative Study Of Fair Use And Fair Dealing, Taysir Awad

IP Theory

At the dawn of this decade, generative Artificial Intelligence (AI) models were at the apogee of modern science and technology. Their emergence introduced the world to a new paradigm of creativity and innovation, where machines can synthesize art, literature, and design with unprecedented sophistication, blurring the boundaries between human ingenuity and algorithmic computation. These models have the capacity to regenerate Oscar Wilde with the depiction of Ansel Adams, rewrite Harry Potter with William Shakespear’s proverbial tongue, and redesign St. Peter’s Basilica with Gothic arches, Seljuk carved stones, and an Antoni Gaudi roof architecture, relocated in the heart of New York …

Recusal Reform: Treating A Justice's Disqualification As A Legal Issue, Michael J. Broyde, Hayden H. Hall

Faculty Articles

This article addresses the pressing issue of recusal in the U.S. Supreme Court. It critiques the current practice of Supreme Court Justices deciding individually whether to recuse themselves from cases, highlighting the flaws and potential biases inherent in this practice. The authors advocate for a reform where initial recusal decisions are made by individual Justices but then are subject to review by the Supreme Court as a whole.

The article offers several arguments to support this proposal. First, the authors explore the evolution of recusal laws, focusing on the significant amendments to 28 U.S.C. § 455 in 1948 and 1974. …

Judging Judiciaries: How Sticky Defaults, Status Quo Bias, And The Sovereign Prerogative Influence The Perceived Legitimacy Of The New International Commercial Courts, S. I. Strong

Faculty Articles

Forum shopping is routinely criticized as contrary to procedural justice. However, recent years have seen an increasing number of jurisdictions engaged in the process of forum selling, in which countries actively seek to bring lucrative litigation business to their national judicial systems. One of the most common types of forum selling involves the creation of new international commercial courts designed to increase a nation’s competitiveness in the global litigation market.

Most studies of the new international commercial courts have focused on how procedural innovations adopted by different courts are likely to affect party choice. While useful, these analyses assume that …