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Formulary Apportionment And International Tax Rules, Reuven S. Avi-Yonah, Zachee Pouga Tinhaga 2017 University of Michigan Law School

Formulary Apportionment And International Tax Rules, Reuven S. Avi-Yonah, Zachee Pouga Tinhaga

Book Chapters

Any proposal to adopt unitary taxation (UT) of multinationals has to contend with whether such taxation is compatible with existing international tax rules, and, in particular, with the bilateral tax treaty network. Indeed, some researchers have argued that the separate accounting (SA) method and the arm’s length standard (ALS), introduced in the early twentieth century, are so embodied in the treaties that they form part of customary international law, and are binding even in the absence of a treaty. We disagree, because the unitary approach is just as widely embodied in most of the current international tax treaties, and, where …


War/Crimes And The Limits Of The Doctrine Of Sources, Steven R. Ratner 2017 University of Michigan Law School

War/Crimes And The Limits Of The Doctrine Of Sources, Steven R. Ratner

Book Chapters

International humanitarian law (IHL) and international criminal law (ICL) are the product of lawmaking processes that are not captured in the black-letter doctrine of sources under which Article 38 of the ICJ Statute is the rule of recognition for international law. Despite efforts by certain institutional players and scholars to place these two regimes squarely within Article 38, both remain distinct in terms of how actors determine whether a purported rule is a legal rule. These distinctions constitute a challenge to the idea of a unified rule of recognition and argue instead for looking for indicators (not rules) about a …


Is The Eccc’S Supreme Court Chamber’S Conception Of A Common Criminal Plan In The Case 002/01 Appeal Judgment Supported By Customary International Law? Specifically Addressing The Arguments Surrounding The Supreme Court Chamber’S Rejection Of The Existence Of Jce3 And Whether Post World War Ii Jurisprudence Establishes The Existence Of Jce3 In Customary International Law., Jordan Elizabeth Dinsmore 2017 Case Western Reserve University School of Law

Is The Eccc’S Supreme Court Chamber’S Conception Of A Common Criminal Plan In The Case 002/01 Appeal Judgment Supported By Customary International Law? Specifically Addressing The Arguments Surrounding The Supreme Court Chamber’S Rejection Of The Existence Of Jce3 And Whether Post World War Ii Jurisprudence Establishes The Existence Of Jce3 In Customary International Law., Jordan Elizabeth Dinsmore

War Crimes Memoranda

No abstract provided.


Under International Law, Must A Ship On The High Seas Fly The Flag Of A State In Order To A Void Being A Stateless Vessel? Is A Flag Painted On Either Side Of The Ship Sufficient To Identify It?, Barry Hart Dubner, Mary Carmen Arias 2017 Barry University

Under International Law, Must A Ship On The High Seas Fly The Flag Of A State In Order To A Void Being A Stateless Vessel? Is A Flag Painted On Either Side Of The Ship Sufficient To Identify It?, Barry Hart Dubner, Mary Carmen Arias

Faculty Scholarship

No abstract provided.


Competent Hunger Strikers: Applying The Lessons From Northern Ireland To The Force-Feeding In Guantanamo, Sara Cloon 2017 Notre Dame Law School, JD Candidate 2017

Competent Hunger Strikers: Applying The Lessons From Northern Ireland To The Force-Feeding In Guantanamo, Sara Cloon

Notre Dame Journal of Law, Ethics & Public Policy

The United States allows force-feeding of prisoners, regardless of their state of mind or mental health because they deem preservation of life as paramount. In the United Kingdom, a prisoner who is of a sound mind “can be allowed to starve himself to death.”1 This difference is due to the balance between the importance of preservation of life and of the right to self-determination and autonomy in medical decisions. My note will first briefly explore the history of force-feeding prisoners who are protesting for political purposes in both countries, and the relevant cases and statues that led up to the …


What Investigative Resources Does The International Criminal Court Need To Succeed?: A Gravity-Based Approach, 16 Wash. U. Global Stud. L. Rev. 1 (2017), Stuart Ford 2017 John Marshall Law School

What Investigative Resources Does The International Criminal Court Need To Succeed?: A Gravity-Based Approach, 16 Wash. U. Global Stud. L. Rev. 1 (2017), Stuart Ford

UIC Law Open Access Faculty Scholarship

There is an ongoing debate about what resources the International Criminal Court (ICC) needs to be successful. On one side of this debate are many of the Court’s largest funders, including France, Germany, Britain, Italy, and Japan. They have repeatedly opposed efforts to increase the Court’s resources even as its workload has increased dramatically in recent years. On the other side of the debate is the Court itself and many of the Court’s supporters within civil society. They have taken the position that it is underfunded and does not have sufficient resources to succeed. This debate has persisted for years …


The European Monetary Union: A Hard Test For The Rule Of Law Within The Eu Legal System, Francesco Munari 2017 University of Genoa

The European Monetary Union: A Hard Test For The Rule Of Law Within The Eu Legal System, Francesco Munari

American University International Law Review

No abstract provided.


Citizenship Overreach, Peter J. Spiro 2017 Temple University Law School

Citizenship Overreach, Peter J. Spiro

Michigan Journal of International Law

This Article examines international law limitations on the ascription of citizenship and national self-definition. The United States is exceptionally generous in its extension of citizenship. Alone among the major developed states, it extends citizenship to almost all persons in its territory at the moment of birth. This birthright citizenship is constitutionally protected under the Fourteenth Amendment. At the same time that it is generous at the front end, U.S. citizenship is sticky at the back. Termination of citizenship on the individual’s part can involve substantial fees. Expatriation is contingent on tax compliance and, in some cases, will implicate the recognition …


A Global Perspective On Citizenship-Based Taxation, Allison Christians 2017 McGill University

A Global Perspective On Citizenship-Based Taxation, Allison Christians

Michigan Journal of International Law

This Article contends that, with regard to individuals who reside permanently outside of the United States, the global assistance sought under FATCA to enforce U.S. income taxation solely on the basis of citizenship violates international law. It argues that insisting upon foreign cooperation with the FATCA regime, under threat of serious economic penalties, is inconsistent with universally accepted norms regarding appropriate limits to the state’s jurisdiction to tax, while also being normatively unjustified. Accordingly, FATCA should be rejected by all other nation states to the extent it imposes any obligations with respect to individuals who permanently reside outside of, and …


The Karadžić Genocide Conviction: Inferences, Intent, And The Necessity To Redefine Genocide, Milena Sterio 2017 Cleveland-Marshall College of Law, Cleveland State University

The Karadžić Genocide Conviction: Inferences, Intent, And The Necessity To Redefine Genocide, Milena Sterio

Law Faculty Articles and Essays

This Article first discusses and analyzes the Genocide Convention and its strict definition of genocide and the "intent" requirement. It then focuses on the evolution of this definition in light of the recent Karadžić case. This Article demonstrates that in modern-day conflicts, the finding of genocidal intent may be an impossible task for the prosecution and that the ICTY Trial Chamber’s method of inferring intent based on knowledge and other indirect factors may be the only way that prosecutors will be able to obtain future genocide convictions. This Article then discusses a possible re-drafting and re-conceptualizing of the genocide definition …


Individual Criminal Responsibility For The Destruction Of Religious And Historic Buildings: The Al Mahdi Case, Milena Sterio 2017 Cleveland-Marshall College of Law, Cleveland State University

Individual Criminal Responsibility For The Destruction Of Religious And Historic Buildings: The Al Mahdi Case, Milena Sterio

Law Faculty Articles and Essays

Ahmad Al Faqi Al Mahdi, also known as Abou Tourab, was a member of the radical Islamic group Ansar Eddine, serving as one of four commanders during its brutal occupation of Timbuktu in 2012. The International Criminal Court (ICC) indicted Al Mahdi on several charges of war crimes for intentional attacks against ten religious and historic buildings and monuments. All the buildings that Al Mahdi was charged with attacking had been under UNESCO protection and most had been listed as world heritage sites.

The case against Al Mahdi at the ICC unfolded relatively quickly and efficiently, from the official Malian …


Judges As Diplomats In Advancing The Rule Of Law: A Conversation With President Koen Lenaerts And Justice Stephen Breyer, Koen Lenaerts, Stephen Breyer 2017 American University Washington College of Law

Judges As Diplomats In Advancing The Rule Of Law: A Conversation With President Koen Lenaerts And Justice Stephen Breyer, Koen Lenaerts, Stephen Breyer

American University Law Review

No abstract provided.


Ip Enforcement Under The Tpp: Civil And Administrative Procedures And Remedies, Provisional Measures In Tpp (Articles 18.71–18.76), J. Janewa Osei-Tutu 2017 Florida International University

Ip Enforcement Under The Tpp: Civil And Administrative Procedures And Remedies, Provisional Measures In Tpp (Articles 18.71–18.76), J. Janewa Osei-Tutu

SMU Science and Technology Law Review

No abstract provided.


Talking Foreign Policy: Art, Diplomacy And Accountability, Milena Sterio, Mark Ellis, Shannon French, Bill Schabas, Paul R. Williams, Michael P. Scharf 2017 Cleveland-Marshall College of Law, Cleveland State University

Talking Foreign Policy: Art, Diplomacy And Accountability, Milena Sterio, Mark Ellis, Shannon French, Bill Schabas, Paul R. Williams, Michael P. Scharf

Law Faculty Articles and Essays

Talking Foreign Policy is a one-hour radio program, hosted by Case Western Reserve University School of Law Co-Dean Michael Scharf, in which experts discuss the salient foreign policy issues of the day. Dean Scharf created Talking Foreign Policy to break down complex foreign policy topics that are prominent in the day-to-day news cycles yet difficult to understand.

This broadcast featured:

  • Paul R. Williams, President and cofounder of the Public International Law & Policy Group, who has advised parties to treaty negotiations around the world
  • Mark Ellis, Executive Director of the International Bar Association
  • Bill Schabas, a professor at Middlesex University …


Year In Review Lecture, Milena Sterio 2017 Cleveland-Marshall College of Law, Cleveland State University

Year In Review Lecture, Milena Sterio

Law Faculty Articles and Essays

No abstract provided.


Corporate Criminal Responsibility For Human Rights Violations: Jurisdiction And Reparations, Kenneth S. Gallant 2017 University of Arkansas at Little Rock, William H. Bowen School of Law

Corporate Criminal Responsibility For Human Rights Violations: Jurisdiction And Reparations, Kenneth S. Gallant

Law Faculty Scholarship

No abstract provided.


Forward To The Global Center Symposium On Crimes Without Borders: In Search Of Internatinal Justice, Linda E. Carter 2017 The University of Pacific, McGeorge School of Law

Forward To The Global Center Symposium On Crimes Without Borders: In Search Of Internatinal Justice, Linda E. Carter

University of the Pacific Law Review

No abstract provided.


Keynote Speaker Wrestling Tyrants: Do We Need An International Criminal Justice System?, Christopher L. Blakesley 2017 University of Nevada Law Vegas

Keynote Speaker Wrestling Tyrants: Do We Need An International Criminal Justice System?, Christopher L. Blakesley

University of the Pacific Law Review

No abstract provided.


Notes On Joint Criminal Enterprise Before The International Criminal Tribunal For The Former Yugoslavia, Fausto Pocar 2017 Univeristy of Milan

Notes On Joint Criminal Enterprise Before The International Criminal Tribunal For The Former Yugoslavia, Fausto Pocar

University of the Pacific Law Review

No abstract provided.


Linguistic And Cultural Diversity In Interntational Criminal Justice: Toward Bridging The Divide, Leigh Swigart 2017 Brandeis University

Linguistic And Cultural Diversity In Interntational Criminal Justice: Toward Bridging The Divide, Leigh Swigart

University of the Pacific Law Review

No abstract provided.


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