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The CSDDD requires companies to carry out due diligence on actual and potential human rights and environmental adverse impacts. This means companies have to identify harmful impacts in their value chains and take appropriate measures to prevent, mitigate, or bring them to an end. In this two-part blog post, we will look at which environmental impacts are covered by the CSDDD and how they are addressed. In this second part, we will discuss how the CSDDD negotiations influenced the design of its environmental provisions and identify missed opportunities. We will conclude by analysing what factors are important to ensure that transposition and implementation remain true to the CSDDD’s objectives.

On Wednesday, the 24th of April, the European Parliament will vote on a reform of the Schengen Border Code (SBC). The reform appears to institutionalize existing patterns of denying access to rights for people on the move by introducing “transfer-procedures”. Expulsions without procedural safeguards have become common practice at internal borders throughout the EU. The proposed regulation raises concerns over its unclear resolution of potential conflict with EU secondary and primary law, particularly its incompatibility with children’s rights standards, and its application in practice.

(Series Information) European Papers - A Journal on Law and Integration, 2023 8(1), 349-352 | What Should Have Said | (Abstract) This preface to the new series What ... Should Have Said: Rewriting Landmark Judgments of the European Court of Justice introduces the project and its rationale. Legal scholars typically critically analyse court judgments so as to provide a ‘soft power based’ check on judicial reasoning and provide doctrinal and normative guidance for courts in future cases. Notwithstanding the merits of legal scholarship, especially scholarly critiques of case law invites the question of how these scholars concretely would have decided the respective cases. What ... Should Have Said provides a new way of ‘doing EU law’ by asking both junior and senior EU legal scholars to literally rewrite landmark judgments of the European Court of Justice.

Background. The process of establishing the first federal state and its propagandistic design is of both theoretical and practical interest. Moreover, the Federalist papers is not an individual, but a collective work of major ideologists of the late 18th century. The purpose of the study is to trace not only the logic of the authors, but also random deviations from it in the heat of controversy and the implementation of the plan, as well as the most interesting fragments of the popularizers of the federalist idea – A. Hamilton, J. Madison, J. Jay. Materials and methods. The article uses the minimum necessary biographical data of American publicists, allowing them to give some socio-psychological assessments, as well as materials from all 85 articles. Methods of socio-political analysis and comparison are used. Results. The conducted study shows a more complex structure of articles than is commonly believed, going beyond the textbook important publications No. 10, 39, 51. The first articles clearly play the role of some kind of exposition – they show the geopolitical opportunities and dangers for the emerging country in its former, non-federal state. At the same time, Articles 18–20 outline the negative experience of past confederations. Starting with publication No. 23, a positive program is given: the possibilities of a common defense for all states, a tax system, and separation of powers are considered. There is a demand for the weakening of the legislative and strengthening of the executive power, the independence of the judiciary. The final articles reveal the details of the functioning of the future mechanism of the state. Conclusions. It is impossible to make an absolutely verified conclusion about the degree of impact on contemporaries of 85 articles published in New York newspapers in late 1787 – the first half of 1788, but given the high intensity and drama of the ratification campaigns in the country and the complexity of the situation in New York itself, it does not could be insignificant. Moreover, about three dozen newspapers of that time from different states were inclined to reprint each other's materials, that is, we are dealing with the effect of a propagandistic echo.

With several fresh faces on the bench, lawsuits have been testing the waters on a variety of issues to determine the direction of this new Supreme Court. One of these [...]

Aquest article destaca el paper dels serveis socials locals en l’aplicació de les polítiques d’habitatge, concretament a Catalunya. És per això, que es presenta una revisió de tres instruments normatius: La Llei 18/2007, del dret a l’habitatge, la Llei 24/2015, de mesures urgents per a afrontar l’emergència en l’àmbit de l’habitatge i la pobresa energètica i la Llei 4/2016, de mesures de protecció del dret a l’habitatge de les persones en risc d’exclusió residencial. S’identifiquen els processos o polítiques públiques que ―per a la seva concreció― requereixen de la participació de les professionals dels serveis socials, destacant els reptes que es presenten i la necessària articulació entre les diferents administracions públiques per a garantir l’exercici efectiu del dret a l’habitatge de les persones que resideixen a Catalunya.

Prenent en consideració el paper actual i futur de la intel·ligència artificial en la licitació pública, el present article es centra, des de l’òptica de les directrius de la Llei 15/2022, integral per a la igualtat de tracte i la no-discriminació, en la potencialitat que pot correspondre a la intel·ligència artificial davant la detecció i l’actuació contra les col·lusions en la contractació pública. Dins d’aquest nou dret computacional de la competència o “antitrust 3.0” es detallarà el paper capdavanter que ha assumit l’Autoritat Catalana de la Competència (ACCO) pel que fa a la posada en marxa, en fase experimental, de l’eina informàtica ERICCA, i, en paral·lel, la seva participació activa dins del projecte Computational Antitrust del Stanford Center for Legal Informatics (CodeX).

The article analyzes the scope of the minor’s decision-making independence within medical procedures. As the child, who is the patient, does not have actual and formal possibilities to make independent decisions and give consent, the legal system has developed instruments for the protection of the minor’s health interest, and the implementation of health-related well-being was entrusted to parents (statutory representatives). The provisions of the applicable law provide for the existence of age limits for making decisions within the patient’s health situation. This fact is criticized. Proposals for changes and lowering the age of the minor’s decision-making independence are presented. The author analyzes the assumptions of the draft amendments to the Act on doctors and dentists professions and addresses the problem of a minor’s independence in gynecological, dermatological, and urological procedures. Considerations are carried out both under Polish medical law and family law, and the author accuses the authors of the project of lack of knowledge of system solutions and proposes de lege ferenda postulates.

Scientific journals represent the most important tool of communication between scientists. The key factor for the evaluation of scientists is their scientific productivity. In order for their scientific work to be positively evaluated, it is necessary for scientists to publish a considerable number of papers in journals indexed in relevant commercial databases (of which the most important are the Web of Science Core Collection and Scopus). What also matters is that the published articles are highly cited. This preoccupation with numbers has changed the publishing culture and today, scientists are more preoccupied with how much and where they publish than with what they publish. The result is a significant increase in the number of journals and published papers, but this increase does not necessarily lead to the growth of science itself. Publishing pressure is often cited as a reason for scientific misconduct. This paper explores some of the biggest challenges in academia today: transparency and impartiality of the peer review process, publication of papers in predatory journals, growth of co-authorship, prolific authors, ghost writers and honorary writers. The paper will explore these challenges in the context of the Croatian Scientific Activity and Higher Education Act and the Ordinance on Academic Promotion and Advancement Requirements and Proceedings.

The development of the young swimmer determines the scientific approch of the training process organization. Thus the design of training programs for young swimmers requires to know the biological age, whose determination remains an invasive method. However, there are easy methods for determining biological age, such as that of Wutscherk (1988), whose formula is based on a few anthropometric parameters. But before the Peak Height Velocity (PVH) the trainers refer rather to the chronological age and do not make a difference between the training programs of the two sexes (Bayli, 2004). High-level sport requires 10 years of preparation, i.e. an average of 3 hours training per day (Bloom, 1985; Bloom et al., 1990; Ericsson, et al., 1993; Ericsson and Charness, 1994, Salmela et al., 1998). Experience has shown that the age of best swimming performances is 22 years for women and 24 years for men, and that they occur in middle distance swimmers on average two years earlier than in sprinters (Allen et al., 2014 ; Buhl et al., 2013 ; Kollarz et al., 2013 ; Wolfrum et al., 2013 ; Knechtle et al., 2016 ; König et al., 2014), by preparing the technical, physical and psychological aspects for 8 to 10 years for women and 8 to 12 years for men, in order to reach the international level, without reducing the aforementioned deadlines. In this article, we wanted to emphasize the importance of growth and maturation in planning and periodizing a swimmer's long-term training process.

Over the course of less than a quarter of a century, two Brazilian Heads of State – Fernando Collor in 1992 and Dilma Rousseff in 2016 – have been removed from office by impeachment. There has been much controversy surrounding both proceedings, particularly the latter. The article seeks to discuss briefly the history of the proceeding of impeachment in Brazil and its significance for the country’s political life after 1988. Through an analysis of the impeachment cases of President Fernando Collor and President Dilma Rousseff, and overview of the literature on impeachment in Latin America, the paper will address the similarities and differences present in both cases in which a Brazilian Head of State was removed from office. The last part of the article will further discuss the disputes among Brazilian jurists triggered by differing evaluations of this legal measure and, in particular, the more recent case of its implementation in Brazil.

Selected Speeches and PapersJohn Sackar and Thomas Prince (eds.) (2018) The Hon J D Heydon. ISBN9781760021764. Hardback, 800 pages.I am not a disinterested reviewer. I pointed this out to the [...]

(Series Information) European Papers - A Journal on Law and Integration, 2017 2(1), 403-410 | European Forum Insight of 21 May 2017 | (Table of Contents) I. Introduction. - II. The White Paper. - III. The Free Trade Agreement. - IV. The customs agreement. - V. Conclusion. | (Abstract) The 29 March 2017 is now set to become the historical day Art. 50 TEU was triggered for the first time ever. Equally, unprecedented negotiations, in which the United Kingdom and the European Union will settle their divorce, will follow. With the aim of proving that the UK Government has the necessary negotiating strategy, it recently published a White Paper on its exit from and new partnership with the EU. Despite the promises, this Paper is far from providing certainty and clarity. However, it is also a step away from a previous superficial and simplistic approach to Brexit. In this Insight, I explain why the White Paper is riddled with contradictions and why, nonetheless, this confusing and vague exposition of what the UK will be seeking to achieve from its withdrawal is a welcome though disguised acknowledgment of the complexities that Brexit will entail.

I. INTRODUCTION The COVID-19 pandemic of 2019-2020 changed the daily lives of billions of people across the globe. As stay-at-home orders went into effect, governments were forced to modify a [...]

Over the last decade, dozens of states and the federal government have enacted 'second chance' reforms that increase the eligibility of individuals arrested, charged, or convicted of crimes to shorten their sentences, clear their criminal records, and/or regain the right to vote. While much fanfare has accompanied the increasing availability of 'second chances,' little attention has been paid to their delivery. This study introduces the concept of the 'second chance gap,' which it defines as the difference between eligibility and delivery of second chance relief; explores its causes; and approximates its size in connection with several second chance laws and initiatives. Using administrative and other data, it finds that among a host of petition-based second chance opportunities, to shorten sentences, restore one's vote, and clear one's criminal convictions, only a small fraction (less than 10 percent) of those eligible for relief actually received it. Extrapolating based on a novel analysis of around sixty thousand criminal histories of persons primarily seeking gig-economy work and of the expungement laws governing nonconvictions of all fifty states applying the nonconviction expungement laws of all fifty states to around sixty thousand criminal histories of persons primarily seeking gig-economy work, this study estimates that at least twenty to thirty million American adults, or 30-40 percent of those with criminal records, fall into the 'second chance expungement gap,' living burdened with criminal records that persist despite appearing to partially or fully clearable under existing law. These findings suggest that tens of millions of American are stuck in a paper prison, held back by deficiencies in the administration of second chances that have left them incarcerated, disenfranchised, or burdened by convictions beyond what the law requires. Some of the barriers to relief are structural and related to debt, overburdened bureaucracies, and the contested nature of second chance rules that unwind past judgments and policies. But others are harder to see and stem from administrative failures like unworkable standards, missing and incomplete criminal justice information ('dirty data'), a lack of awareness of second chance opportunities, and costly and complex processes. Fixing them--by moving administrative burdens from the defendant and onto the state and algorithms through automation, standardization, and ruthless iteration--can narrow the gap. Leveraging them, 'Clean Slate' initiatives to automatically clear eligible criminal records can have the potential to help the millions of Americans in the second chance expungement gap. However, the ability of such second chance initiatives to improve outcomes depends on how they are implemented. Debt-related barriers and dirty data can contribute to incomplete automation, leading to 'second second chance gaps.' In the realm of expungement, application of the expungement criteria to minor but not major offenses can also have the effect of exacerbating, not narrowing, existing racial disparities within the population of people with records, while improving them within the general population. Further research is needed to understand the impact of automated clearance under different scenarios, such as when the defendant is not notified of the relief received or there is a risk of statistical discrimination making things worse, not better. Overall, however, though other hurdles may remain, automation can remove the unfair collateral punishments, not steel bars, holding back tens of millions of Americans., TABLE OF CONTENTS INTRODUCTION I. DEFINING THE SECOND CHANCE GAP A. The Expansion and Promise of Second Chances 1. Avoided Incarceration Costs 2. Public Safety Impact 3. Economic, Dignitary, and [...]

Bisphenol A (BPA) is an industrial chemical used as an additive in conventional point-of-sale thermal paper receipts. Due to BPA being an endocrine disruptor and a substance of very high concern, the European Union (EU) has proposed to ban its use in thermal paper from 2020. Potential similarities in toxicological profiles have raised concerns that the use of bisphenol S (BPS) as a substitute for BPA may result in yet another situation of a problematic chemical being distributed in consumer products. This study provides a comprehensive evaluation of the current knowledge of BPA and BPS use in thermal paper and, based on dynamic material and substance flow modeling, quantifies potential effects of the BPA ban on future BPA and BPS flows within the European paper cycle. Based on available data and the modeling of BPA and BPS flows, approximately 200 t of BPS are estimated to be present in the current European paper cycle. The modeling further demonstrated that by substituting 50% of BPA, BPS amounts in the European paper cycle would increase more than fivefold over a modeling period of 60 years. In the same time, more than 90 t of BPA would still be circulated in European paper products. BPA alternatives other than BPS should receive additional attention, as very limited quantitative data currently exist. The results of this study quantitatively demonstrate that chemical bans alone are not sufficient to ensure clean material cycles, and so the effective regulation of potential substitutes needs to be implemented in parallel. [ABSTRACT FROM AUTHOR]

L’any 2019 es va celebrar el 10è aniversari de la posada en funcionament de l’Oficina Antifrau de Catalunya (OAC). En el treball s’analitza, en vista d’aquests deu anys d’experiència, quin ha estat el funcionament de l’OAC en les seves funcions investigadora i preventiva, amb especial atenció a aquells àmbits de major rellevància, com ara les denúncies anònimes i la protecció de les persones denunciants. En el segon bloc del treball, sobre la base de l’anàlisi prèvia, es plantegen línies de reforma en el marc regulador i en el funcionament de l’OAC, amb l’objectiu d’atribuir a l’OAC un paper central en un sistema d’integritat i anticorrupció català efectiu encara en construcció. Les principals propostes són reforçar la protecció de les persones denunciants i clarificar el sistema de denúncies davant l’OAC, reconèixer la potestat sancionadora de l’OAC associada a infraccions de nova creació lligades a les activitats investigadores i preventives de l’OAC, facilitar la formulació de consultes no vinculants i promoure la modernització tecnològica de la lluita contra la corrupció a Catalunya.

Aquesta recerca examina el paper actual del Tribunal de Justícia de la Unió Europea en la governança de la Unió a la llum de la seva jurisprudència recent enunciant primerament resolucions jurisdiccionals emblemàtiques de l’última dècada (2010-2019) i fent una anàlisi particular de la Sentència Bauer i Broßonn, de 2018, per la seva especial transcendència respecte a l’efecte directe horitzontal dels drets reconeguts per la Carta de Drets Fonamentals de la Unió Europea i, indirectament, la invocabilitat en un litigi entre particulars de preceptes d’una directiva que concreta aquells drets. A continuació s’analitza la posició privilegiada del Tribunal de Justícia en l’organigrama institucional de la Unió després del Tractat de Lisboa, de 13 de desembre de 2007, per comprendre millor per què aquesta institució ha pogut contribuir tan decisivament a la preservació i la consolidació de la integració europea. L’estudi conclou amb l’examen de si existeix un govern de jutges en la Unió Europea.

It is a pleasure and a challenge to comment on these two very different Articles, 'Saving Human Rights from Human Rights Law,' by John Tasioulas, and 'On Human Rights and Majority Politics: Felix Frankfurter's Democratic Theory,' by Samuel Moyn. (1) Both are rich, complex, and thought-provoking. To the degree they share any common dimension, it would be their skepticism toward human rights law, and in particular toward the judicialization of human rights law. But the skepticism comes from quite different directions and from their different disciplines. In the case of Tasioulas's paper, the skepticism derives from his belief that legal human rights have gone beyond the realm of moral human rights, and thus he critiques unjustified legalization and judicialization of human rights. Moyn focuses on US constitutional law to argue that courts should exercise more deference with regard to the laws and policies decided upon by democratic majorities. In Tasioulas's case, human rights law is contrasted with morality and found wanting, and in Moyn's case, human rights law is contrasted with democracy and found wanting., TABLE OF CONTENTS I. MORALITY VS. LAW? 1316 II. RIGHTS VS. DEMOCRACY? 1323 III. CONCLUSION 1330 The approach of this Article is different: unlike Tasioulas and Moyn's Articles, this Article [...]

Els escàndols de corrupció a l’Estat espanyol han comportat una crisi de credibilitat del sector públic i dels seus mecanismes de control. Els organismes i les institucions internacionals aposten per noves formes de governança i d’integritat institucional que requereixen un canvi profund de cultura organitzativa. Aquest canvi ha de permetre implantar un “marc integral de control intern” inspirat en la metodologia COSO III, que ha de ser implementat i mantingut pels responsables del govern de l’entitat i ha de conviure amb el control intern que és responsabilitat dels interventors del sector públic. En aquest treball s’analitza la configuració actual del control intern en les administracions públiques, les seves debilitats i fortaleses. També es fan propostes de millora per configurar un marc integral de control intern que proporcioni una seguretat raonable sobre la consecució dels objectius de l’entitat, la fiabilitat de la informació financera, l’eficàcia, l’eficiència de les operacions i el compliment de les disposicions legals aplicables que permeti una prevenció efectiva del frau i la corrupció.

BELOW ARE SUMMARIES OF RECENT PAPERS THAT MAY BE OF INTEREST TO REGULATION'S READERS Child Poverty Child Poverty * 'Real-Time Poverty, Material Well-Being, and the Child Tax Credit,' by Jeehoon [...]

This article revisits arguments about the death of labour law, and re-examines claims by Richard Mitchell that such arguments are mistaken. In the first half of the article I argue that the law of the labour market is not labour law as the latter discipline developed in the 20th century. I also argue that there is a clear ethical core to labour law which sets it apart from the law of the labour market, and that this ethical core is the consequence of political struggle. Labour law gives effect to the principle of international law that labour is not a commodity, a principle which the law of the labour market subverts. The purpose of revisiting this debate is to examine whether labour law as so understood can be resurrected. For this purpose, I focus on the recent work of Harry Arthurs who in a series of lectures and elsewhere provides a withering assessment of the current state of play and a bleak outlook for the future. While I agree strongly with his assessment of the current condition of the discipline, I take issue with his pessimistic vision of the future, which in my view underestimates the importance of political struggle in effecting social, economic and legal change., I In this article I would like to revisit a piece I wrote in 1988 in which I suggested that labour law as in terminal decline, and to consider whether [...]

The equality of the European Union (EU) Member States is one of the principles that the European Union is based on. However, in terms of the economy, culture and influence, a hierarchy of EU Members States is evident. The European post-socialist or Central and East European (CEE) countries are often perceived as being at the lower end of the scale or on the ‘periphery’ of the EU. The aim of this paper is to gain insights into the specificities of the CEE countries’ legal scientific communication and the visibility of legal scholars’ work within the EU. Bibliometric analysis results show that scientific productivity has been significantly contributed to by papers published in domestic journals indexed in Scopus, with a share of 70%, and that the largest contributions are from Croatian, Romanian, Slovenian and Hungarian law journals. The Baltic States and EU candidate countries, representing nine out of 15 CEE countries, did not have their law journals indexed by Scopus in the period 1996-2013, which influenced their potential accessibility and visibility. The remaining 30% of papers were scattered over 112 international law journals, predominantly from the EU15 countries. On the other hand, the research shows that the recognition of papers measured in terms of the average number of citations speaks in favour of publication in international journals, with 2.9 citations per paper compared to 1.2 in domestic journals. It also shows that the citation of a paper is influenced by the language of the text and whether the paper has more than one author. Thus, although the vast majority of papers are published in domestic journals, the ones published in international journals are distinctly more visible in the academic community. In order to accomplish the integration of CEE countries into EU academic legal communication, the visibility of CEE countries’ legal scholars’ work is crucial. According to the analysis of this research, to achieve visibility, CEE countries’ legal scholars should publish more in a lingua franca, which nowadays means English. The other possible way is to enhance the visibility and strengthen the position of scientific journals published in CEE countries by accepting professional journal standards. Needless to say, the aspect of the content and issues explored and published is also crucial.

Administrative acts’ related problems are widely analyzed in the specialty doctrine, in the context where this one represents the essential form of materializing the entire activity of the public administration. The administrative acts represent the unilateral manifestation of will through which the administrative authorities define their practical character, expressing in order to do that, in a regime of public power. Administrative acts’ characteristics present those features which, by resulting out of the cumulative reunion of the essential elements and of the validity conditions, they differentiate these acts from other categories of legal acts. When we say characteristics of the administrative acts we understand those features which individualize these acts from other legal acts.

I INTRODUCTIONProfessor Smith's paper is both stimulating and thought-provoking. On this question of whether fiduciary duties are prescriptive or proscriptive, his utterances are examined and analysed by academics the world [...]

Submissions are due by 30 June 2021 and are intended for publication in the December 2021 issue. Manuscripts should be submitted via the website under the following address: https://www.kriminologie.de/index.php/krimoj/about/submissions For questions or further clarification, please contact the assistant editor directly at: info@kriminologie.de

We are witnessing in Portugal an intense movement of dematerialization of files and administrative procedures. Of files, because Public Administration has been moving towards the promotion and effective implementation of documentary registers and their availability in electronic support to the detriment of the usual registration on physical paper support. Of procedures, since the procedural electronic process has been privileged in relation to the face-to-face contact during the office hours previously established by the services. We have thus passed from a model based on the ancient bureaucratic requirements to a Public Administration able to adapt to the new technological realities and the challenges of e-government. Today, the contact between the citizen and the Public Administration is, as often referred, "at the distance of a click", without any time constraints or imposition of unnecessary bureaucratic requirements. Therefore, we have today a Public Administration that tends to be more effective and more efficient, that, as a tendency, does not require more than it needs, being the tributary of a model of "intermittent administration". With this article, we intend to highlight some characteristics of 21st century public administration: a Public Administration that is intended to be closer to the citizen.

The commercial paper does not assume that prior legal relations between the dealers are established. Legal relations may arise for the first time on the occasion of dealing with the commercial paper. If the holder presents a commercial transfer to a bank for deduction, the bank performs the transaction required in return for transferring the ownership of the cheque by signing the back of the cheque, the bank becomes a creditor, which transfers the ownership of the cheque to another through the signature on the back of the cheque, in this case, the bank becomes a guarantor, i.e. debtor, and it is clear that the transfer of ownership of the cheque through the signature on the back of the cheque is subject to the rules of the law of exchange, and is free of the previous legal association between the person who transfers ownership of the cheque to another through the signature on the back of the cheque and between the person to whom ownership of the cheque is transferred

There is no doubt that Shari'ah law does not prohibit dealing with commercial paper in principle. On the contrary, it determines the principle of writing and fixing debts in the form of official documents. The most important of these are the articles under which the site undertakes or orders a person but this Shari'ah law forbids any transaction on these papers, which will achieve riba whatever the image it takes, commission, interest or fare, and perhaps among these Operations focused on commercial paper Some of the other tradable bonds are the discounting process carried out by commercial banks today in favour of their customers in exchange for the deduction of an amount that includes three elements: interest (discount rate), commission, collection expenses.

Although the development of the use of information technology in commercial transactions especially in international type, is economically favorable, but it has not been widely accepted by stakeholders. This is also true regarding the electronic substitutes for possessable trade documents, such as bills of lading and insurance policies. One reason for such a phenomenon is that, these substitutes, legally do not have the special functions of their paper counterparts; due to the lack of specific requirements regarding their formation and the non-regulation of the relationship between "possession" and "electronic trade documents". Therefore, it is essential to eliminate such an obstacle. Consequently, this article, with a different method from other researches that have only examined the legal aspects of a certain type of electronic trade documents and also with an analytical and comparative approach, examines the existing legal solutions to equate functions of electronic substitutes with paper documents and the requirements that are necessary to implement each of these solutions. The result of such an analysis is that there are two main solutions in this regard: First, determining the requirements for the formation of electronic trade documents and equating the "control" of electronic trade documents with the "possession" of paper trade documents. Second, Identifying the electronic substitutes as possessable objects, provided that certain preconditions have been met. Finally, Due to the lack of appropriate regulations in Iran's legal system and based on the findings of this article; a suitable regulatory framework has been proposed.

For the first time since 1913, and as part of the 2017 tax reform, Congress adopted a tax regime that exempts from U.S. taxation dividends from foreign subsidiaries. By doing so, Congress abandoned the general principle that U.S. residents should be subject to tax on all income 'from whatever source derived.' This shift marks a good opportunity for considering the reasons the United States taxed such dividends in the first place. In 1962, Congress enacted 'Subpart-F,' which subjected certain earnings of the foreign subsidiaries of American parent corporations to current-base taxation. This was a deviation from the general tax principle of tax deferral, under which earnings of foreign subsidiaries are taxed only upon repatriation of these earnings. An example of a taxable instance would be by a dividend. The new legislation was the result of political compromise. Although the Department of the Treasury (Treasury) supported a wide-scale elimination of tax deferral, Congress eventually adopted a much narrower law which eliminated tax deferral only in instances where it was abused, such as when deferrals are used to avoid paying otherwise owed U.S. taxes.Seven internal Treasury Department reports found in the archives of Harvard Law School's Law Library reveal the dramatic sequence of events that led to the enactment of Subpart-F, one of the most prominent international tax reforms the United States has ever known. The reports unequivocally support the notion that Subpart-F was initially formed mainly due to the deteriorating U.S. Balance of Payment position, and that its 'original intent,' as designed by its main architect, Assistant Secretary of the Treasury, Stanley S. Surrey, was to eliminate tax deferral and protect the U.S. tax base. This was based on the principles of equity, efficiency (Capital Export Neutrality), and elegance. Congress, on the other hand, rejected the proposal and adopted a much narrower piece of legislation, mainly due to the concern that eliminating tax deferral would result in a competitive disadvantage to American corporations operating abroad.Based on the reports, as well as the controlling legal and economic concepts of the time, I argue that Congress was mistaken in limiting the original proposal to eliminate tax deferral. This mistake was the result of relying on overly-emphasized and exaggerated competitive concerns, rather than on concrete and sound tax and fiscal policies.Keywords: International Tax, Tax Policy, Tax Reform, Tax Deferral.JEL Classification: D63, E61, E62, F42, H21, H25, H26, K34, 038., I Inrtoduction2018 marks a century of deviation from a very predominant era of tax legislation in the United States. Through the Revenue Act of 1918, the U.S. Congress enacted a [...]

This panel was convened at 3:00 p.m., Thursday, April 5, 2018, by its moderator Laurence Heifer of Duke University School of Law, who introduced the panelists: Melissa H. Loja of [...]

Civil Procedure Law has several characteristics, and among these features or characteristics is the formal character. In other words, the proceedings should be carried out in accordance with a specific context in the text of the law, otherwise, it would have been useless. Formality in this sense is the cornerstone of the procedure laws, and it is indispensable. In the view of comparative legislation, it carries advantages which make it one of the main pillars of the procedural law. However, these legislations did not deny the negative side, which led them to refrain from resorting to it in order not to adversely affect the entire judicial process.

Aquest article analitza l’activitat del Parlament relacionada amb el futur polític de Catalunya. L’anàlisi parteix de la resolució parlamentària de 2013 que declarava la sobirania i el dret a decidir del poble de Catalunya i arriba fins a les darreres resolucions sobre el procés d’independència adoptades durant la legislatura actual per la majoria parlamentària sortida de les eleccions del dia 27 de setembre de 2015. Totes aquestes decisions parlamentàries han obert un important debat jurídic sobre principis constitucionals bàsics, en particular el de democràcia i el de legalitat, debat que gira al voltant dels punts següents: com defensar i promoure un projecte polític que no s’ajusta a l’ordre constitucional establert? Pot el Tribunal Constitucional fiscalitzar actes no normatius de naturalesa estrictament parlamentària? Quins són els efectes de desobeir el deure de complir les resolucions del Tribunal Constitucional? L’article estudia totes aquestes qüestions des de la perspectiva jurídica, sense ometre, però, consideracions d’índole sociopolítica indispensables per contextualitzar-les adequadament.

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Who should own a federal judge's papers? This question has rarely been asked. Instead, it has generally been accepted that the Justices of the U.S. Supreme Court and other federal judges own their working papers, which include papers created by judges relating to their official duties, such as internal draft opinions, confidential vote sheets, and case-related correspondence. This longstanding tradition of private ownership has led to tremendous inconsistency. For example, Justice Thurgood Marshall's papers were released just two years after he left the bench, revealing behind-the-scenes details about major cases involving issues such as abortion and flag burning. In contrast, Justice David Souter's papers will remain closed until the fiftieth anniversary of his retirement, and substantial portions of Justice Byron White's papers, including files relating to the landmark case of Miranda v. Arizona, were shredded. In addition, many collections of lower federal court judges' papers have been scattered in the hands of judges' families. Notably, this private ownership model has persisted despite the fact that our country's treatment of presidential records shifted from private to public ownership through the Presidential Records Act of 1978. Furthermore, private ownership of judicial papers has endured even though it has proven ill-equipped to balance the many competing interests at stake, ranging from calls for governmental accountability and transparency on the one hand, to the judiciary's independence, collegiality, confidentiality, and integrity on the other. This Article is the first to give significant attention to the question of who should own federal judges' working papers and what should happen to the papers once a judge leaves the bench. Upon the thirty-fifth anniversary of the enactment of the Presidential Records Act, this Article argues that judges' working papers should be treated as governmental property--just as presidential papers are. Although there are important differences between the roles of president and judge, none of the differences suggest that judicial papers should be treated as a species of private property. Rather than counseling in favor of private ownership, the unique position of federal judges, including the judiciary's independence in our constitutional design, suggests the advisability of crafting rules that speak to reasonable access to and disposition of judicial papers. Ultimately, this Article--giving renewed attention to a long-forgotten 1977 governmental study commissioned by Congress-- argues that Congress should declare judicial papers public property and should empower the judiciary to promulgate rules implementing the shift to public ownership. These would include, for example, rules governing the timing of public release of judicial papers. By involving the judiciary in implementing the shift to public ownership, Congress would enhance the likelihood of judicial cooperation, mitigate separation of powers concerns, and enable the judiciary to safeguard judicial independence, collegiality, confidentiality, and integrity. [ABSTRACT FROM AUTHOR]