International Law Commons^™

Book Review: Daniel Bodansky, The Art And Craft Of International Environmental Law, Sandrine Maljean-Dubois, Vanessa Richard

Santa Clara Journal of International Law

No abstract provided.

Process And Rules In International Environmental Law, Ilias Plakokefalos

Santa Clara Journal of International Law

No abstract provided.

Corporate And International Tax Reform: Proposals For The Second Obama Administration (And Beyond), Reuven S. Avi-Yonah

Pepperdine Law Review

The passage of the American Taxpayer Relief Act of 2012 (“ATRA”) offers an opportune moment to consider proposals for corporate and international tax reform. With the debate over individual tax rates for the income and estate tax settled for the present, the President and Congress are free to consider broader reforms. This paper will attempt to raise some proposals for US corporate and international tax reform, beginning with long-term options (a 10 year horizon), continuing with the medium term (2-5 years) and concluding with short-term options (1-2 years). The main proposals are for the US to adopt a VAT and …

A Proposal For The Tax Treatment Of Interest In A Territorial System, Martin A. Sullivan

Pepperdine Law Review

To prevent negative effective tax rates in a territorial system, a multinational corporation’s deductions for interest expense attributable to foreign profits must be disallowed. To determine what portion of worldwide interest is foreign, it is commonly suggested that interest be allocated in proportion to assets. Because it would ease administrative problems and because it would reduce the incentives to shift profits through aggressive transfer pricing, allocation of interest in proportion to gross profits would be a superior approach. Also, contrary to the usual argument, the United States should not be reluctant to unilaterally adopt interest disallowance rules because it would …

The Globalization Of Corporate Tax Reform, Steven A. Bank

Pepperdine Law Review

With the growth of multinational corporations and its effect on corporate tax revenues, it is not surprising that international tax reform is a major part of President Obama’s Framework for Business Tax Reform as he begins his second term. Noticeably missing from this and other discussions of the major structural reform proposals, however, is any mention of the influence and importance of international corporate tax reform efforts. Although the concern over corporate tax evasion is especially pronounced in the U.S., the "decentering" of multinational corporations and corporate tax revenues is by no means an exclusively American problem. Around the world, …

Putting The Cisg Where It Belongs: In The Uniform Commercial Code, Kina Grbic

Touro Law Review

No abstract provided.

The Law Of Armed Conflict, The Use Of Military Force, And The 2001 Authorization For Use Of Military Force : Hearing Before The S. Committee On Armed Services, 113th Cong., May 16, 2013 (Statement By Professor Rosa Brooks, Geo. U. L. Center), Rosa Brooks

Testimony Before Congress

Mr. Chairman, almost twelve years have gone by since the passage of the AUMF on September 14, 2001. The war in Afghanistan–-the longest war in U.S. history--has begun to wind down. But at the same time, a far more shadowy war has quietly accelerated.

Toward An International Standard Of Environment, George P. Smith Ii

Pepperdine Law Review

No abstract provided.

Stopping Mtic — With A 3rd Invoicing Directive, Richard Thompson Ainsworth

Faculty Scholarship

A Third Invoicing Directive for the EU VAT seems to be a foregone conclusion. Corrections are needed in the Second Invoicing Directive. The hallmark of the next Directive will be its application of digital invoice technology. The Commission’s proposals will include adoption of tax-technology advances in invoice-control that are currently in use outside the EU. The next Invoicing Directive will require comprehensive e-invoicing, invoices that are digitally signed, and invoices that are fed into a system of relational databases that match transaction data across the Single Market. There will be real-time EU sales/purchases lists, and remote/real-time audit functionality.

This will …

Inherent Human Rights: Philosophical Roots Of The Universal Declaration, James W. Nickel

Articles

No abstract provided.

Stop! In The Name Of Ethics, Before You Break My Bank Account: The "Conflicting" Rights Guaranteed To Parties In International Arbitration By Hrvatska V. Slovenia And Rompetrol V. Romania, And Their Potential As Tactical Weapons, Misbah Farid

University of Miami International and Comparative Law Review

International arbitration offers many rights, such as the right to counsel of choice and the right to an independent and impartial arbitration panel and proceeding. However, these guarantees, while they ensure the rights of parties and allow international arbitration to be a viable dispute resolution forum, can also be used as weapons. The viability of these rights as weapons is what reconciles the seemingly conflicting cases of Hrvatska v. Slovenia and Rompetrol v. Romania. Hrvatska sets forth an arbitration tribunal's inherent right to ensure and regulate the proceedings so as to guarantee the rights offered by international arbitration, while …

Massacre In Central Burma: Muslim Students Terrorized And Killed In Meiktila, Richard Sollom, Holly G. Atkinson

Publications and Research

This report details the results of a Physicians for Human Rights (PHR) investigation into the March 20 and 21, 2013, attacks on Muslim students, teachers, and residents in the Mingalar Zayyone quarter of Meiktila, a small town in central Burma.

A two-person team, the authors of the report, from PHR conducted 33 interviews about the attacks, which resulted in the deaths of at least 20 children and four teachers. The report details the attacks by the Buddhist mobs, provides evidence that local police officers were complicit in the crimes, and lists policy recommendations for the Burmese government and the international …

Crushing Europe's Pipeline Dreams: Russia's Mineral Monopoly, Weakness In The European Energy Market, And Realism In The Future, Daniel Doty

William & Mary Environmental Law and Policy Review

No abstract provided.

Cutting To The Chase: Corporate Liability For The Environmental Harm Under The Alien Tort Statute, Kiobel, And Congress, Tony Kupersmith

William & Mary Environmental Law and Policy Review

No abstract provided.

Investor-State Contracts, Host-State “Commitments” And The Myth Of Stability In International Law, Lise Johnson, Oleksandr Volkov

Columbia Center on Sustainable Investment Staff Publications

A new de facto rule has emerged in international investment law that emphasizes and prioritizes investment stability, imposing liability on host governments for a wide range of public interest measures deemed to interfere with “commitments” given to foreign investors by host governments. The arbitral decisions from which this new rule has emanated in treaty-based investment disputes resolve types of claims that have long been familiar to domestic jurisdictions. Yet, as this article uncovers through a comparative law analysis of factually similar cases decided under United States law over roughly the past 200 years, the approaches taken and pronouncements issued by …

"Imagine There's No Country": Statelessness As Persecution In Light Of Haile Ii, Stewart E. Forbes

Buffalo Law Review

No abstract provided.

Lessons From Fukushima: Strengthening The International Regulation Of Nuclear Energy, Emily Benz

William & Mary Environmental Law and Policy Review

No abstract provided.

Business-Related Criminal Law In Europe: A Critical Inventory, Klaus Tiedemann, Edgardo Rotman (Translator)

University of Miami International and Comparative Law Review

No abstract provided.

Humanitarian Financial Intervention, Evan J. Criddle

Faculty Publications

Over the past several decades, states have used international asset freezes with increasing frequency as a mechanism for promoting human rights abroad. Yet the international law governing this mechanism, which I refer to as ‘humanitarian financial intervention’, remains fragmented. This article offers the first systematic legal analysis of humanitarian financial intervention. It identifies six humanitarian purposes that states may pursue through asset freezes: preserving foreign assets from misappropriation, incapacitating foreign states or foreign nationals, coercing foreign states or foreign nationals to forsake abusive practices, compensating victims, ameliorating humanitarian crises through humanitarian aid or postconflict reconstruction, and punishing human rights violators. …

Israel’S Rosit The Riveter: Between Secular Law And Jewish Law, Pnina Lahav

Faculty Scholarship

In the world of Judaism, the “end of men” is not in sight. Surely, tectonic plates are sliding and shifting, and a great deal of change is unfolding, but men are fighting hard to keep patriarchy alive. Deep inside, the Orthodox patriarchal man may be motivated by the sheer impulse to maintain his power, but outwardly he projects a profound commitment to his religious law, the law of God. He believes that his fight is a noble one ordained by divine will and that God is on his side. The problem is global; it appears in every Jewish community around …