Law Without Order In Chinese Corporate Governance Institutions,
2010
Northwestern Pritzker School of Law
Law Without Order In Chinese Corporate Governance Institutions, Donald C. Clarke
Northwestern Journal of International Law & Business
The substantive norms of Chinese corporate governance have been studied extensively inside and outside China. Yet much less attention has been paid to the Chinese institutional environment that determines whether and how far those norms will be made meaningful. While complaints about general lack of enforcement are common, less common are analyses that concretely tie institutional capacity to specific enforcement problems. This Article aims to fill that gap. It surveys a number of state and non-state channels for the enforcement of corporate governance rules and standards in China, from markets to regulatory bodies, looking at the specific capacities of each. …
Incremental International Tax Reform: A Review Of Selected Proposals,
2010
Northwestern University School of Law
Incremental International Tax Reform: A Review Of Selected Proposals, David L. Cameron, Philip F. Postlewaite
Northwestern Journal of International Law & Business
Business people, tax practitioners, and legal academics generally agree that the United States' international tax regime is broken. Criticisms abound that the system is overly complicated, disadvantageous to American businesses competing in a global economy, and frequently subject to manipulation and abuse. In the recent past, individuals and groups across the political spectrum have proposed numerous reforms to address these problems, some of which seek simply to modify current requirements while others jettison the current system in favor of dramatic alternatives. Two of the more ambitious proposals regarding international tax reform have centered on implementing changes that would significantly modify …
Rethinking The Foreign Direct Investment Process And Incentives In Post-Conflict Transition Countries,
2010
Northwestern Pritzker School of Law
Rethinking The Foreign Direct Investment Process And Incentives In Post-Conflict Transition Countries, Kojo Yelpaala
Northwestern Journal of International Law & Business
Burdened by the remnants of conflict, continuing threats of security lapses, significant market failures and weak institutions, post-conflict transition countries can hardly be described as normal economies. The task of transforming them into vibrant, productive, and self-sustaining economies is no simple assignment. Constructing the blueprint for reconstruction and economic development requires creativity of the first order. Conventional theories or pure neo-liberal market driven policy levers preached by the Washington Consensus Group are not likely to be productive. The design of the investment regime for development should therefore focus on non-conventional policy constructs. Contrary to the received theories, the history and …
Of All Things Made In America Why Are We Exporting The Penn Central Test,
2010
Northwestern Pritzker School of Law
Of All Things Made In America Why Are We Exporting The Penn Central Test, Anthony B. Sanders
Northwestern Journal of International Law & Business
Developing countries enter into bilateral investment treaties ("BITs") in order to increase foreign direct investment ("FDI"). Ignoring this straightforward fact has led to a great deal of confusion in the assessment of BITs and their protection of regulatory takings. This article addresses the question of how a BIT should approach regulatory takings with the purpose of increasing FDI in mind. It explores the background of the United States Supreme Court's Penn Central test and the test's incorporation into the post-NAFTA round of U.S. BITs. Then, the article examines whether an uncertain and flexible test such as Penn Central is suitable …
Inversions Under Section 7874 Of The Internal Revenue Code: Flawed Legislation, Flawed Guidance,
2010
Northwestern Pritzker School of Law
Inversions Under Section 7874 Of The Internal Revenue Code: Flawed Legislation, Flawed Guidance, Jefferson P. Vanderwolk
Northwestern Journal of International Law & Business
The Obama Administration's international tax proposals would, if enacted, be likely to increase the U.S. tax costs of many multinational groups that are owned by a U.S. entity. One possible response by the managers or owners of such a group would be to restructure the group via an inversion transaction so that the group would have a foreign corporate parent instead of a US parent entity. Inversions were in vogue in the late 1990s and the early years of this decade until Congress passed the American Jobs Creation Act of 2004, adding section 7874 to the Internal Revenue Code. The …
Credit Vs. Exemption: A Comparative Study Of Double Tax Relief In The United States And Japan,
2010
Northwestern Pritzker School of Law
Credit Vs. Exemption: A Comparative Study Of Double Tax Relief In The United States And Japan, Lawrence Lokken, Yoshimi Kitamura
Northwestern Journal of International Law & Business
The overriding issue in international taxation is the problem of double taxation. Under the tax laws of most countries, income may be taxed on the basis of either residence or source. That is, a country may tax residents of the country on worldwide income and may tax nonresidents on income from sources within the country. Thus, if a resident of one country has income from a business activity or investment in another country, the person may be taxed on the income on a residence basis by its home country and on a source basis in the other country. Most countries …
The Significance Of South-South Bits For The International Investment Regime: A Quantitative Analysis,
2010
Northwestern Pritzker School of Law
The Significance Of South-South Bits For The International Investment Regime: A Quantitative Analysis, Lauge Skovgaard Poulsen
Northwestern Journal of International Law & Business
Initially, bilateral investment treaties ("BITs") were intended as legal instruments to promote and protect investments from rich capital exporting states to the developing world. While BITs signed between developing countries (hereinafter South-South BITs) began to emerge from the mid-1960s onwards with the 1964 Kuwait-Iraq BIT, a typical BIT was until recently negotiated between a developed and a developing country (hereinafter North-South BITs). In order to examine these questions, this paper will investigate whether there are systematic differences in investment-rule making between South-South and North-South BITs. As noted by UNCTAD in its cursory review of South-South BITs, such an analysis has …
Table Of Contents,
2010
Loyola University Chicago, School of Law
Table Of Contents, International Law Review
Loyola University Chicago International Law Review
No abstract provided.
The Emperor's Clothes: Evaluating Head Of State Immunity Under International Law,
2010
Texas A&M University School of Law
The Emperor's Clothes: Evaluating Head Of State Immunity Under International Law, Mary Margaret Meg Penrose
Santa Clara Journal of International Law
No abstract provided.
Masthead,
2010
Case Western Reserve University School of Law
Masthead, Volume 43 Issue 2 (2010)
Case Western Reserve Journal of International Law
No abstract provided.
Foreword,
2010
Case Western Reserve University School of Law
Foreword, Robert N. Strassfeld, Cheryl Ough
Case Western Reserve Journal of International Law
No abstract provided.
Semiotic Definition Of Lawfare,
2010
Case Western Reserve University School of Law
Semiotic Definition Of Lawfare, Susan W. Tiefenbrun
Case Western Reserve Journal of International Law
No abstract provided.
Lawfare: A War Worth Fighting,
2010
Case Western Reserve University School of Law
Lawfare: A War Worth Fighting, Paul R. Williams Dr.
Case Western Reserve Journal of International Law
No abstract provided.
Lawfare And Counterlawfare: The Demonization Of The Gitmo Bar And Other Legal Strategies In The War On Terror,
2010
Case Western Reserve University School of Law
Lawfare And Counterlawfare: The Demonization Of The Gitmo Bar And Other Legal Strategies In The War On Terror, David J. R. Frakt
Case Western Reserve Journal of International Law
No abstract provided.
The Special Measures Mandate Of The International Convention On The Elimination Of All Forms Of Racial Discrimination: Lessons From The United States And South Africa,
2010
Nova Southeastern University
The Special Measures Mandate Of The International Convention On The Elimination Of All Forms Of Racial Discrimination: Lessons From The United States And South Africa, Connie De La Vega
ILSA Journal of International & Comparative Law
The International Convention on the Elimination of all Forms of Racial Discrimination' (CERD) is the United Nations main treaty
International Organization Reform Or Impunity? Immunity Is The Problem,
2010
Nova Southeastern University
International Organization Reform Or Impunity? Immunity Is The Problem, Great L. Rios, Edward P. Flaherty
ILSA Journal of International & Comparative Law
'No one can read the significant Supreme Court cases on sovereign immunity... without concluding that the field is a mass of confusion; and if he ventures beyond that to attempt some reconciliation of the courts of appeals decisions, he will find confusion compounded." '
Direct Taxation In The European Union: Past Trends And Future Developments,
2010
Nova Southeastern University
Direct Taxation In The European Union: Past Trends And Future Developments, Tracy A. Kaye
ILSA Journal of International & Comparative Law
Within the realm of taxation, the European Union seeks a balance between the national sovereignty of its Member States and the goal of a harmonized internal market.
The Treaty Of Lisbon And Human Rights,
2010
Nova Southeastern University
The Treaty Of Lisbon And Human Rights, Elizabeth F. Defeis
ILSA Journal of International & Comparative Law
On December 1, 2009, the Treaty of Lisbon, 1 also called the Treaty on the Functioning of the European Union, entered into force.
Rereading Rauscher Is It Time For The United States To Abandon The Rule Of Specialty,
2010
Barry University
Rereading Rauscher Is It Time For The United States To Abandon The Rule Of Specialty, Mark A. Summers
Faculty Scholarship
No abstract provided.
After Medellin V. Texas, Will U.S. Commitments In International Extradition Cases Be Enforceable?,
2010
Barry University
After Medellin V. Texas, Will U.S. Commitments In International Extradition Cases Be Enforceable?, Mark A. Summers
Faculty Scholarship
No abstract provided.
