Data First, Tax Next: How Fiji’S Technology Can Improve New Zealand’S ‘Netflix Tax’ (Part 4),
2019
Boston University School of Law
Data First, Tax Next: How Fiji’S Technology Can Improve New Zealand’S ‘Netflix Tax’ (Part 4), Richard Thompson Ainsworth
Faculty Scholarship
This is the fourth paper examining the recent amendments to the New Zealand Goods and Services Tax (GST); amendments that are collectively known as the Netflix Tax. These papers assess the effectiveness of the Netflix provisions, and how they could be enhanced if New Zealand adopted the technology and vision of Fiji’s VAT Monitoring System (VMS). The Netflix provisions were effective, July 1, 2017.
This final paper considers: (a) the treatment of domestic agents when they are used by remote service providers to facilitate sales to New Zealand customers; (b) how New Zealand intends to respond to resident consumers who …
Government-Sponsored Patent Monetizing Entities,
2019
Pepperdine University
Government-Sponsored Patent Monetizing Entities, Garry A. Gabison
The Journal of Business, Entrepreneurship & the Law
Government-sponsored patent assertion entities have materialized all over the world. This article looks at the market failure associated with the patent system. These entities have an opportunity to address these market inefficiencies. But, these entities can damage the innovation more by decreasing competition and increasing protectionism. This article looks at three such entities and argues that the US could use such an entity.
Regulating Through Trade: The Contestation And Recalibration Of Eu ‘Deep And Comprehensive’ Ftas,
2019
Queen’s University Belfast
Regulating Through Trade: The Contestation And Recalibration Of Eu ‘Deep And Comprehensive’ Ftas, Billy Melo Araujo
Pace International Law Review
Contemporary international trade politics is primarily focused on deep integration – that is, the removal of regulatory barriers to trade. The EU, in particular, has long been one of the main proponents of the use of trade agreements to promote regulatory disciplines on issues such as intellectual property regulation, procurement, services, competition and investment protection. This so-called ‘EU regulatory agenda’ has rapidly gathered pace over the past decade and culminated, more recently, in attempts to conclude mega-regional trade agreements such as the EU-US Transatlantic Trade and Investment Partnership. Such agreements have, however, proved highly contentious and are being fiercely contested …
Federalism: Necessary Legal Foundation For The Central Middle Eastern States,
2019
Pace University
Federalism: Necessary Legal Foundation For The Central Middle Eastern States, Issa Al-Aweel
Pace International Law Review
The Central Middle East—comprising of Syria, Israel, Palestine, Lebanon, and Jordan—is in need of a legal foundation defined by a constitutional umbrella that governs it as a whole. This is a proposed broad structure of such legal foundation that serves regional legal and economic needs and includes recognition of human rights.
The need for such restructuring is evident from the persistence of regional conflict and instability. Conflict and instability have been constants in the region in general and certainly in the listed five states. The issues include political instability, terrorism, continuous threats of fundamentalism, and pervasive disregard to human life …
The Dialogic Aspect Of Soft Law In International Insolvency: Discord, Digression, And Development,
2019
University of Michigan Law School
The Dialogic Aspect Of Soft Law In International Insolvency: Discord, Digression, And Development, John A. E. Pottow
Law & Economics Working Papers
Soft law is on the ascent in international insolvency, seeming now to occupy a preferred status over boring old conventions. An arguably constitutive aspect of soft law, which some contend provides a normative justification for international law generally, is its "dialogic" nature, by which I mean its intentional exposure to recursive norm contestation and iterative development: soft law starts a dialogue. The product of that dialogue, on a teleological view, may well be hard law. In the international insolvency realm, that pathway is through (soft) model domestic legislation that aspires toward enactment as municipal law. The happy story is that …
Global Justice Vs. U.S. Global Hegemony: Rejecting Bolton’S Opposition To The Icc,
2019
North South University, Dhaka Bangladesh
Global Justice Vs. U.S. Global Hegemony: Rejecting Bolton’S Opposition To The Icc, Norman Swazo
Cardozo International & Comparative Law Review
Former U.S. National Security Advisor John R. Bolton has announced that as an official Trump Administration national security policy, the USA will not support the International Criminal Court (ICC) and instead will work for its demise. At issue here is a concept of global justice versus insistence on US global hegemony and a Pax Americana. Here, the author argues against Bolton's position rejecting the legitimacy of international law and the ICC. Bolton 's appeal to a principle of consent must yield to a principle of salience, as defended by Ronald Dworkin; a concept ofjustice, as advocated by Amartya Sen; and …
Building A Market Economy Through Wto-Inspired Reform Of State-Owned Enterprises In China,
2019
Singapore Management University
Building A Market Economy Through Wto-Inspired Reform Of State-Owned Enterprises In China, Weihuan Zhou, Henry S. Gao, Xue Bai
Research Collection Yong Pung How School Of Law
This paper responds to the widespread view that existing WTO rules are insufficient in dealing with China’s state capitalism, which has been further emboldened by its latest rounds of state-owned enterprise (“SOE”) reforms. Through a careful review of WTO agreements and jurisprudence, the paper argues that, we do not necessarily need new rules, because the unique challenges created by China’s state capitalism can be sufficiently dealt with by the WTO’s existing rules on subsidies coupled with the China-specific obligations. Thus, a more realistic approach would be to push China back to the path of market-oriented reforms through WTO litigation based …
The “National Security” Of Nations: President Trump’S Pretextual Tariff Rationale And How To Overcome It,
2019
Benjamin N. Cardozo School of Law
The “National Security” Of Nations: President Trump’S Pretextual Tariff Rationale And How To Overcome It, Jacob Ely
Cardozo International & Comparative Law Review
The note argues that President Trump's use of Section 232 of the Trade Expansion Act to impose tariffs on steel, aluminum, and automobiles under the pretext of national security constitutes an abuse of executive power. It contends that this action undermines the constitutional authority of Congress to regulate trade and tariffs, raising significant concerns about the separation of powers and the potential for future presidential overreach. The note advocates for legislative reforms to reclaim congressional oversight and ensure that national security justifications for tariffs are genuine and narrowly defined.
Mempererat Regional Asean Melalui Tatanan Hukum Keantariksaan: Peluang Dan Tantangan Bagi Indonesia,
2019
Air and Space Law Studies, Universitas Prasetiya Mulya, Indonesia
Mempererat Regional Asean Melalui Tatanan Hukum Keantariksaan: Peluang Dan Tantangan Bagi Indonesia, Ridha Aditya Nugraha, Kartika Paramita
Jurnal Hukum & Pembangunan
The outer space has become a forum for international cooperation. History has revealed that many countries with different ideologies could work together when it comes to space activities. The existence of the Association of South East Asian Nations (ASEAN) as a subject of international law with ten member states shall test that premise. The actualization of regional cooperation on space activities could be in many forms, one of them is through the establishment of an ASEAN Space Agency. In a smaller scale, considering there is no legal system applied in the ASEAN level, arranging a joint satellite operation seems rather …
Table Of Contents,
2019
Seattle University School of Law
Table Of Contents, Seattle University Law Review
Seattle University Law Review
No abstract provided.
Data First, Tax Next: How Fiji’S Technology Can Improve New Zealand’S 'Netflix Tax' Part 3 (Electronic Marketplaces),
2019
Boston University School of Law
Data First, Tax Next: How Fiji’S Technology Can Improve New Zealand’S 'Netflix Tax' Part 3 (Electronic Marketplaces), Richard Thompson Ainsworth, Chang Che
Faculty Scholarship
This is the third paper examining the recent amendments to the New Zealand Goods and Services Tax (GST) that are commonly known as the Netflix Tax. A fourth paper will follow.
The importance and complexity of dealing with electronic marketplaces has made an independent paper on electronic marketplaces necessary. Taken together this set of four papers assess the effectiveness of the Netflix provisions, and how they can be enhanced by adopting the technology and vision of Fiji’s VAT Monitoring System (VMS). The Netflix provisions were effective, July 1, 2017.
This paper considers rules that allocate the responsibility for collecting, reporting …
International Trade, Fdi And Agency Problems,
2019
Singapore Management University
International Trade, Fdi And Agency Problems, Yuting Chen
Dissertations and Theses Collection (Open Access)
This dissertation comprises three papers that separately study product quality in international trade, the governance’ effect on FDI and the agency problems in firms’ exporting decisions.
The first chapter quantifies the contribution of differences in quality preferences to the differences in gains from trade across countries. The quantification demonstrates that variations in the strength of quality preferences across countries add to heterogeneities across countries in market competitiveness. If the quality channel is shut down, countries with stronger preferences for quality have larger degrees of underestimations in their losses from the trade barrier. Finally, gains from a universal rise in quality …
The Origins Of The Jones Act Of Puerto Rico,
2019
CUNY Graduate Center
The Origins Of The Jones Act Of Puerto Rico, Stephanie Mercedes
Dissertations, Theses, and Capstone Projects
After the Spanish-American War that ended in 1898, Puerto Rico was given to the United States by Spain as a war booty, becoming a US colony. The first law ever created by the United States to control Puerto Rico was the Foraker Act (also known as the Organic Act of 1900). This established a civilian government in Puerto Rico. It also extended the federal government rulings to the island. After its creation, the Puerto Rican population began to wonder what their political status was since nothing was concretized until the Jones Act was signed. The Merchant Marine Act of 1920, …
Tpp And Environmental Regulation,
2019
University at Buffalo School of Law
Tpp And Environmental Regulation, Errol E. Meidinger
Contributions to Books
Published as Chapter 8 in Megaregulation Contested: Global Economic Ordering After TPP, Benedict Kingsbury, David M. Malone, Paul Mertenskötter, Richard B. Stewart, Thomas Streinz & Atsushi Sunami, eds.
This article examines the environment-related provisions of the Trans-Pacific Partnership Agreement (TPP) to assess how and how much they contribute to a larger megaregulatory program for the Asia-Pacific region. The TPP calls for ‘high levels’ of environmental protection and effective enforcement; incorporates duties from several multilateral environmental agreements; adds new provisions addressing several important environmental problems; mandates administrative best practices; promotes corporate social responsibility and the use of voluntary certification systems; and …
Earth Democracy: Sustainability, Justice And Peace,
2019
Research Foundation for Science, Technology and Ecology, Dehra Dun, India
Earth Democracy: Sustainability, Justice And Peace, Vandana Shiva
Buffalo Environmental Law Journal
No abstract provided.
Patent Enforcement In Cyberterritories,
2019
University of Akron School of Law
Patent Enforcement In Cyberterritories, Daniel Harris Brean
Cardozo Law Review
3D printing technology has exposed a gap in patent protection. Thanks to 3D printers, physical products can be created and sold digitally in the form of CAD files, and consumers printing the products are effectively manufacturers. But current law would treat a product patent as being directly infringed only when the physical product is made, used, offered for sale, or sold, making it difficult to target the digital source of the infringement. While past scholarship has fashioned new legal constructs to close this gap (e.g., expanding patent eligibility or extending infringement case law) this Article considers whether a proper, analogous …
Loyalty Without Borders: In Honor Of Arthur Jacobson,
2019
Columbia University School of Law
Loyalty Without Borders: In Honor Of Arthur Jacobson, George P. Fletcher
Cardozo Law Review
The essence of loyalty is partiality - putting friends, political party, a particular country ahead of its competitors. The ambiguity of this definition lies in question: putting the recipients of loyalty close in what way? In the case of loyalty to a spouse, the loyal lover forswears sex with others. In voting and supporting, say, the Democrats, one does not contribute to the Republicans. By remaining loyal to the United States, one does not offer to join the military or serve in the civil defense force of another country.
The Oppressive Pressures Of Globalization And Neoliberalism On Mexican Maquiladora Garment Workers,
2019
The University of Tennessee, Knoxville
The Oppressive Pressures Of Globalization And Neoliberalism On Mexican Maquiladora Garment Workers, Jenna Demeter
Pursuit - The Journal of Undergraduate Research at The University of Tennessee
The international economic trends of globalization and neoliberalism have exposed and enabled the exploitation of Mexican workers, especially women in the maquiladora garment industry. During the 1950s, globalization gave rise to the new international division of labor and transnational corporations (TNCs) that have offshored labor-intensive phases of production to developing countries, many of which have pursued export-led industrialization. Export processing in Mexico was encouraged in the 1960s by Item 807 of the U.S. Tariff Code and Mexico’s Border Industrialization Program. Especially following the Latin American debt crisis of the 1980s, advanced capitalist countries and International Financial Institutions foisted neoliberal structural …
Trading Places: With The United States In Retreat, Who Writes The International Rules For Trade?,
2019
University of Georgia School of Law
Trading Places: With The United States In Retreat, Who Writes The International Rules For Trade?, Austin C. Cohen
Georgia Journal of International & Comparative Law
No abstract provided.
Two-Dimensional Hard-Soft Law Theory And The Advancement Of Women's And Lgbtq+ Rights Through Free Trade Agreements,
2019
University of Kansas School of Law
Two-Dimensional Hard-Soft Law Theory And The Advancement Of Women's And Lgbtq+ Rights Through Free Trade Agreements, Raj Bhala, Cody N. Wood
Georgia Journal of International & Comparative Law
No abstract provided.
