The Specter Of Civil Law Clawback Actions Haunting U.S. And Uk Charitable Giving, 2012 University of Arlkansas at Little Rock William H. Bowen School of Law
The Specter Of Civil Law Clawback Actions Haunting U.S. And Uk Charitable Giving, Aaron Schwabach
Faculty Scholarship
No abstract provided.
From Retribution To Reconciliation, From Spoiler To Peace Envoy, 2012 University of Edinburgh
From Retribution To Reconciliation, From Spoiler To Peace Envoy, Christine Bell
Human Rights & Human Welfare
Is there a tension between justice and peace? That debate I leave to my co-panelists, because the most interesting and important thing about this month's centerpiece, without a doubt, is not its well-judged (if slightly ill-informed) take on the ICC, but the name of the author at its end.
Paper On The Business Case For Transparency, 2012 Columbia Law School, Columbia Center on Sustainable Investment
Paper On The Business Case For Transparency, Perrine Toledano
Columbia Center on Sustainable Investment Staff Publications
CCSI strongly supports the transparency of contracts and tax flows. CCSI shares the belief of many stakeholders that transparency is essential to leverage extractive industries for sustainable development and is in the mutual interest of all stakeholders. However, some industry players continue to voice the concern that increased transparency would be harmful for their business. Therefore, CCSI is working to also establish the business case for transparency.
In one such case, some industry players have been lobbying against the regulations developed by the Security and Exchange Commission to implement the mandatory disclosure provisions of the Dodd Frank Wall Street Reform …
A Perfect Storm In The Eu Vat: Kittel, 'R' And Marc, 2012 Boston University School of Law
A Perfect Storm In The Eu Vat: Kittel, 'R' And Marc, Richard Thompson Ainsworth
Faculty Scholarship
EU VAT authorities are close to turning the tables on missing traders. For many years organized fraudsters have been stealing huge amounts of VAT on the domestic re-sale of exempt cross-border supplies. Losses have been enormous whether the transactions are in goods (notably cell phones and computer chips) or in tradable services (CO2 permits and VoIP). No market has been safe from the fraudsters.
Answers are developing, but these answers may look more like Armageddon than measured enforcement. Solutions are so draconian, and so all-encompassing that very few intra-community traders will feel safe from the gathering storm. The situation is …
Judicial Re-Use:«Codification» Or Return Of Hegelism? The Comparative Arguments In The “South” Of The World, 2012 University of Salento
Judicial Re-Use:«Codification» Or Return Of Hegelism? The Comparative Arguments In The “South” Of The World, Prof. Michele Carducci
Michele Carducci Prof.
No abstract provided.
Regulating Short Selling In Europe After The Crisis, 2012 Brigham Young University Law School
Regulating Short Selling In Europe After The Crisis, Rodolphe B. Elineau
Brigham Young University International Law & Management Review
No abstract provided.
Transfer Pricing: The Cup -- Case Studies: Australia, Us, Uk, Norway And Canada, 2012 Boston University School of Law
Transfer Pricing: The Cup -- Case Studies: Australia, Us, Uk, Norway And Canada, Richard Thompson Ainsworth, Andrew Shact
Faculty Scholarship
All transfer pricing regimes give priority to the comparable uncontrolled price (CUP) method. Despite declarations that transfer pricing is a search for the “best method” or “most appropriate method,” all systems concede that the search is over when an exact comparable is found because a CUP is preferred over all methods. The best CUP is an exact CUP because it provides an arm’s length price that is not calculated. The price emerges directly from the comparison.
CUPs have traditionally been the most commonly applied method for both taxpayers and the government. They are the judicial gold standard. They hold sway …
Black Swans: Recapitulative Statements/Vies (Vat) & Use Tax Reciprocity (Rst), 2012 Boston University School of Law
Black Swans: Recapitulative Statements/Vies (Vat) & Use Tax Reciprocity (Rst), Richard Thompson Ainsworth
Faculty Scholarship
There is fundamentally no difference between a value added tax (VAT), and a retail sales tax (RST) when it comes to collecting the tax on cross-border sales. If (under a VAT) a seller is allowed to “zero-rate” cross-border sales, or if (under a RST) a seller is exempt from collecting the tax on cross-border sales, the critical enforcement question is exactly the same – how does the system assure that the buyer will self-assess (and pay) the tax?
The simple answer is that the tax administration audits. The more complicated answer notes that the effectiveness of the audit (by the …
Reflections On The Development Of The Eu Law, 2012 Ministry of European Integration
Reflections On The Development Of The Eu Law, Novitet Xh. Nezaj
Cornell Law School Inter-University Graduate Student Conference Papers
My aim in this article is to examine ways in which the present system of legal thinking and legal methodologies could be improved through careful examination and verification of factual data. There is a widely held view among legal scholars that legal global system is in need of reform. By studying the real operations of law, one should discover the facts constituted the law. This article will examine the extent to which it is possible to identify a coherent legal method that may be applied when analyzing European Union Law and the law of European Member States within application of …
Filling The Gap Between Morality And Jurisprudence: The Use Of Binding Arbitration To Resolve Claims Of Restitution Regarding Nazi-Stolen Art , 2012 Pepperdine University
Filling The Gap Between Morality And Jurisprudence: The Use Of Binding Arbitration To Resolve Claims Of Restitution Regarding Nazi-Stolen Art , Rebecca Keim
Pepperdine Dispute Resolution Law Journal
Recognizing the gaps in existing legislation, this article will argue that disputes arising between claimants and museums regarding the repatriation of Nazi-looted artwork should be decided by binding arbitration rather than litigation. To facilitate such arbitration, international law should support the creation of an arbitration commission, which would provide the most efficient and consistent way to resolve claims. Moreover, a neutral forum with clear rules of law and procedure capable of resolving claims would not only be more fair to claimants, but also to museums and personal collectors. This article will first discuss the severity and magnitude of Nazi looting …
Vendite Online Nei Networks Di Distribuzione Selettiva: Il Caso Pierre Fabre, 2012 LUISS Guido Carli
Vendite Online Nei Networks Di Distribuzione Selettiva: Il Caso Pierre Fabre, Valerio Cosimo Romano
Valerio Cosimo Romano
No abstract provided.
Idee Di Giustizia E Tradizioni Giuridiche, 2012 University of Salento
Idee Di Giustizia E Tradizioni Giuridiche, Prof. Michele Carducci
Michele Carducci Prof.
No abstract provided.
Circolazione Coloniale Del Costituzionalismo, 2012 University of Salento
Circolazione Coloniale Del Costituzionalismo, Prof. Michele Carducci
Michele Carducci Prof.
No abstract provided.
Women And Poisons In 17th Century France, 2012 Chicago-Kent College of Law
Women And Poisons In 17th Century France, Benedetta Faedi Duramy
Chicago-Kent Law Review
This article examines the involvement of the Marquise de Brinvilliers, Catherine La Voisin, and the Marquise de Montespan, in the scandal "Affair of the Poisons," during the seventeenth century in France. Through such investigation, this article interrogates the discourse surrounding gender and crime in history, deepening the understanding of women's motivation to commit murder and the strategies they adopted. Moreover, the article examines how the legal system addressed women's crime, differentiated responses based on their class and social rank, and held women accountable for poisoning the country, thus failing to acknowledge the actual shortcomings of the French monarchy, the decline …
Finding Women In Early Modern English Courts: Evidence From Peter King's Manuscript Reports, 2012 Chicago-Kent College of Law
Finding Women In Early Modern English Courts: Evidence From Peter King's Manuscript Reports, Lloyd Bonfield
Chicago-Kent Law Review
This article constitutes a preliminary report on cases involving women that appear in a manuscript authored by Chief Justice Peter King during the first seven years of his tenure as Chief Justice of the Court of Common Pleas in early eighteenth century England. While the 327 cases he reported in the manuscript run the gamut of the procedural and substantive matters that vexed early modem Englishmen, the cases isolated and discussed hereinafter are the fifty-five cases in which women were a party to the litigation observed. By so doing, isolating cases in which women appeared as litigants, we may catalog …
Law, Land, Identity: The Case Of Lady Anne Clifford, 2012 Chicago-Kent College of Law
Law, Land, Identity: The Case Of Lady Anne Clifford, Carla Spivack
Chicago-Kent Law Review
This article presents the case history of Lady Anne Clifford, a seventeenth century Englishwoman who spent most of her adult life fighting to regain her ancestral estates, which she felt her father had unjustly left to her uncle instead of to her. Although, as the article explains, she had the better of the legal argument, that was no match for the combined forces of her two husbands and of King James I, who sought to deprive her of her land. Finally, however, because Clifford outlived her uncle's son, the last male heir, she did inherit the estates.
The article examines …
The Wane In Spain (Of Universal Jurisdiction): Spain's Forgetful Democratic Transition And The Prosecution Of Tyrants, 2012 West Virginia University College of Law
The Wane In Spain (Of Universal Jurisdiction): Spain's Forgetful Democratic Transition And The Prosecution Of Tyrants, James J. Friedberg
West Virginia Law Review
No abstract provided.
Locke Et L'État D'Exception: L'Individu Face À La Majorité, 2012 Selected Works
Locke Et L'État D'Exception: L'Individu Face À La Majorité, Javier Agudo
Javier Agudo
Le libéralisme défendu par John Locke reconnaît la nécessité d'un pouvoir discrétionnaire de l’exécutif dans le cadre des situations d’exception: c'est la prérogative. Dans son Deuxième Traité sur le Gouvernement Civil, Locke reconnaît que même si les lois peuvent établir certaines limites à l'exercice de cette prérogative, la nature changeante et imprévisible du futur rendent impossible l'élimination totale de ce pouvoir discrétionnaire.
La Noción De Consumidor En El Código De Protección Y Defensa Del Consumidor, 2012 SelectedWorks
La Noción De Consumidor En El Código De Protección Y Defensa Del Consumidor, David García
David García
This work contains a legal analysis of the notion of consumer in the Peruvian law
‘They Won't Work!’ - Efficacy Of An Active Labor Market Policy From The Perspective Of Psychology, 2012 University of Koblenz Landau
‘They Won't Work!’ - Efficacy Of An Active Labor Market Policy From The Perspective Of Psychology, Marco Meissner
Claremont-UC Undergraduate Research Conference on the European Union
No abstract provided.