Comparative and Foreign Law Commons^™

A Tale Of Two Subject-To-Tax Rules, Sol Picciotto, Jeffery M. Kadet, Bob Michel

Articles

In this article, we analyze and compare two proposals for a new subject-to-tax rule (STTR) provision to be included in tax treaties, one from the U.N. Tax Committee and the other from the G20/OECD inclusive framework on base erosion and profit shifting. The U.N. proposal is broad, and would clarify that restrictions in tax treaties on taxation of income at the source where it is derived are conditional on that income being taxed at an agreed-upon minimum rate in the country where it is received. The inclusive framework version is much more limited, being confined to payments between connected entities …

Evolving Sovereignty Relationships Between Affiliated Jurisdictions: Lessons For Native American Jurisdictions, Vaughan Carter, Charlotte Ku, Andrew P. Morriss

Faculty Scholarship

Though sovereignty is principally associated with governance over a territory and freedom to act in the international arena, this article examines sovereignty as empowerment. The study tests the applicability to Native American jurisdictions of the experiences of fifteen case study jurisdictions presently associated with the United Kingdom, the Netherlands, and France in shared sovereign relationships. The focus is on the evolution of those relationships and opportunities for development where jurisdictions do not attain full control over their affairs. The case studies examine the relationships from the perspectives of political, economic, and cultural sovereignty. The article further examines the relationships in …

Common But Differentiated Constitutionalisms: Does ‘Environmental Constitutionalism’ Offer Realistic Policy Options For Improving Un Environmental Law And Governance? Us And Latin American Perspectives, Erin Daly, Maria Antonia Tigre, Natalia Urzola

Sabin Center for Climate Change Law

Environmental law and governance have taken many different forms in the Americas in response to climate change mitigation. This contribution describes recent developments in the United States, Colombia, and Brazil, illustrating the divergent approaches to climate protection. The chapter highlights the common but differentiated ways in which the three countries in the Americas approach environment constitutionalism in the midst of the climate crisis. On one hand, Brazil and Colombia adopt a rights-based approach to tackle complex issues related to environmental law and governance in their context-specific responses to climate protection. In particular, the courts of Colombia and Brazil have been …

Non-Extraterritoriality, Carlos Manuel Vázquez

Georgetown Law Faculty Publications and Other Works

The extraterritorial application of statutes has received a great deal of scholarly attention in recent years, but very little attention has been paid the non-extraterritoriality of statutes, by which I mean their effect on cases beyond their specified territorial reach. The question matters when a choice-of-law rule or a contractual choice-of-law clause directs application of a state’s law and the state has a statute that, because of a provision limiting its external reach, does not reach the case. On one view, the state has no law for cases beyond the reach of the statute. The territorial limitation is a choice-of-law …

The False Hope Of Stewardship In The Context Of Controlling Shareholders: Making Sense Out Of The Global Transplant Of A Legal Misfit, Dan W. Puchniak

Research Collection Yong Pung How School Of Law

In 2010, the United Kingdom issued the world’s first stewardship code. Since then, stewardship codes have been issued in many of the world’s leading economies and now exist in 20 jurisdictions on six continents, with more jurisdictions considering adopting them. In the UK, stewardship codes were promised to transform rationally passive institutional investors into actively engaged shareholders to prevent another Global Financial Crisis. More recently, the new 2020 UK Code has been promoted as a mechanism to save the planet by incentivizing institutional investors to pressure listed companies to focus on ESG. There is a vigorous debate and developed literature …

Nobody Understands My Language: An International Human Rights Crisis In U.S. Detention Centers, Kayla He

Cardozo International & Comparative Law Review (CICLR) Blog

Since 2016 when President Trump was elected, immigration has become a popular and polarizing topic in America. President Trump supported a hardline immigration policy of preventing migrants from entering the country by actively arresting and detaining migrants. Many human rights experts expressed concerns over the human rights violations at the United States-Mexico border as well as in detention centers. For instance, the American Civil Liberties Union (ACLU) published a report describing the lack of medical access and supplies for basic needs at detention centers. The report indicated that oftentimes, migrants were detained without knowing when they would be released, and …

How Can You Tell If There Is A Crisis? Data And Measurement Challenges In Assessing Jury Representation, Mary R. Rose, Marc A. Musick

Chicago-Kent Law Review

No abstract provided.

The Arrival Of The Civil Jury In Argentina: The Case Of Chaco, Shari S. Diamond, Valarie P. Hans, Natali Chizik, Andres Harfuch

Chicago-Kent Law Review

No abstract provided.

Lay Participation Reform In China: Opportunities And Challenges, Zhiyuan Guo

Chicago-Kent Law Review

No abstract provided.

Beacons Of Democracy? A Worldwide Exploration Of The Relationship Between Democracy And Lay Participation In Criminal Cases, Sanja K. Ivkovic, Valarie P. Hans

Chicago-Kent Law Review

No abstract provided.

The Hybridization Of Lay Courts: From Colombia To England And Wales, Jeremy Boulanger-Bonnelly

Chicago-Kent Law Review

No abstract provided.

Judges, Lawyers, And Willing Jurors: A Tale Of Two Jury Selections, Barbara O'Brien, Catherine M. Grosso

Chicago-Kent Law Review

No abstract provided.

Virtual Technology And The Changing Rituals Of Courtroom Justice, Meredith Rossner, David Tait

Chicago-Kent Law Review

No abstract provided.

Race, Peremptory Challenges, And State Courts: A Blueprint For Change, Nancy S. Marder

Chicago-Kent Law Review

No abstract provided.

The Data Heist: Protecting Consumers And Their Information Through Opt-In Consent, John A. Hudson

Arkansas Law Review

This Comment will: (1) compare and contrast the data privacy laws in the United States and the European Union; (2) demonstrate the significant risk American consumers are subject to under the United States’ current laws and regulations; and (3) address the protections provided by the European Union’s explicit opt-in consent requirement that would ensure safer conditions for American consumers.

Money Talks: Implementing Open Banking In The United States, Hailey Marie Petit

Arkansas Law Review

An open banking system exists when a third-party financial service provider has access to consumer financial information. What if the United States could be on the forefront of the next banking industry change? A well implemented system would mean a new, accessible way to make a transaction. This Comment will explore how the United States can implement an open banking system. First, this Comment defines open banking against the backdrop of the traditional transaction model. Next, this Comment describes the United Kingdom’s adoption of open banking, focusing on the benefits and detriments created by its adoption. Third, this Comment describes …

Judicial Ethics: Everyone Can Learn, Tamerick Gilyard

Cardozo International & Comparative Law Review (CICLR) Blog

The success of international courts, and our domestic courts, depends to a large extent upon the integrity and impartiality of those who decide the cases that come before them. For the institutional integrity of all courts, judicial ethics is of the utmost importance and vital for both the international and domestic courts. Most recently, the United States Supreme Court has come under fire because of the lack of ethical rules to guide or govern the justices’ behavior. The Supreme Court members are granted lifetime appointments, but are not subject to mandatory ethical rules. Alternatively, lower federal court judges do have …

The Need To Speed: The U.S. Interstate And The German Autobahn, Jacob Weinstein

Cardozo International & Comparative Law Review (CICLR) Blog

Were it not for the Interstate Highway System (IHS), driving to, from, and within regions of the continental United States would be a challenging endeavor. The pavement of the IHS was first laid when President Eisenhower signed the Federal Highway Act of 1954. According to the lore, Eisenhower first envisioned the IHS as a strategic military asset during his reign in Europe as the commander of the Allied Forces. However, in reality, it is slightly more complicated.

This post was originally published on the Cardozo International & Comparative Law Review on February 9, 2024. The original post can be accessed …

The Right To A Healthy Environment In Latin America And The Caribbean: Compliance Through The Inter-American System And The Escazú Agreement, Maria Antonia Tigre

Sabin Center for Climate Change Law

The Escazú Agreement has brought a myriad of environmental rights and duties to Latin America and the Caribbean (LAC), including the recognition of a right to a healthy environment and rights of environmental defenders. As a new agreement, the task of implementing the Escazú Agreement still lies ahead. Significantly, a non-judicial, non-punitive, consultative and transparent Committee to support Implementation and Compliance was established as a subsidiary body of the Conference of the Parties to promote implementation. Concomitantly, the Inter-American Court of Human Rights recognised an autonomous right to a healthy environment, establishing it as directly justiciable within the Inter-American System …

Masthead

UC Law SF International Law Review

No abstract provided.