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This article compares the European Union and the United States with respect to competition law and enforcement practices as it pertains to agreements among competitors in a market (horizontal) and agreements among firms in a supply chain (vertical). Regarding horizontal agreements, the primary difference in the law is the ability of the competition authority to bring a criminal case in the U.S. and a more subtle difference is the presence of concerted practices in the EU. Enforcement differs in the far more active role of private litigation in the U.S. The differences are greater when one turns to vertical agreements. Though the EU provides safe harbors for vertical agreements, something which is absent in the U.S., it is abundantly clear that the U.S.is more lenient in the law and in enforcement. Also provided is a discussion of some recent departures between the U.S. and EU. [ABSTRACT FROM AUTHOR]

The proclamation made by Iván Márquez of FARC to withdraw from the 2016 FARC-Colombian Peace Agreement is an alarming yet smaller consequence of the far larger issue regarding growing polarization. I argue that this polarization is the result of ideological difference as a segregating power, expanding over the past decades. Moreover, this polarization causes inflexibility and unwillingness to compromise between opposing actors, driving them to isolate themselves by only aligning with fellow actors of parallel ideologies. Over the decades, FARC and Venezuela have evolved to find that their Marxist and largely anti-international ideologies align, especially under the Venezualan Maduro regime. This alliance continues to strengthen their relations and is likely the reason that FARC rebels have been granted safe harbor in Venezuela. However, this relationship is an ever-growing concern for Colombia and their powerful international allies, such as the United States, which tend to accord with the opposing Liberal International Economic Order (LIEO). [ABSTRACT FROM AUTHOR]

Chinese law has adopted the safe harbour principle from American law which emphasizes that Internet Service Providers (ISPs) do not have a general obligation for monitoring. However, in judicial practice, the courts have put forward the requirement of duty of care. This paper analyses the Chinese courts' judgments since 2001, when legislative protection of the 'right to network dissemination of information' was introduced. It intends to analyse the specific contents of the duty of care of ISPs and related impact factors in judicial practice, including the link model, link content, and whether to obtain economic benefits. [ABSTRACT FROM AUTHOR]

The article focuses on case law on claims of employment discrimination involving the safe harbor provision of the Americans with Disabilities Act 1990 (ADA). It mentions federal government's 2017 declaration of the opioid crisis as a "public health emergency," and how the opioid crisis may be affecting employment in the U.S. It also proposes that the Equal Employment Opportunity Commission (EEOC) promulgate new regulations to evaluate whether someone is in the use of illegal drugs.

The article argues that SECURE Technology Act should expand the scope of past bug-bounty programs offered by government agencies to permit hacking attempts against critical and sensitive cyberinfrastructures. It mentions misapplication of congressionally appropriated funds to constrain bug-bounty participants to the least difficult systems. It also mentions posits strict criminal penalties for any participants who are found to have retained data and sufficient safe harbor protections.

In contrast with autosomes, lineages of sex chromosomes reside for different amounts of time in males and females, and this transmission asymmetry makes them hotspots for sexual conflict. Similarly, the maternal inheritance of the mitochondrial genome (mtDNA) means that mutations that are beneficial in females can spread in a population even if they are deleterious in males, a form of sexual conflict known as Mother's Curse. While both Mother's Curse and sex chromosome induced sexual conflict have been well studied on their own, the interaction between mitochondrial genes and genes on sex chromosomes is poorly understood. Here, we use analytical models and computer simulations to perform a comprehensive examination of how transmission asymmetries of nuclear, mitochondrial, and sex chromosome-linked genes may both cause and resolve sexual conflicts. For example, the accumulation of male-biased Mother's Curse mtDNA mutations will lead to selection in males for compensatory nuclear modifier loci that alleviate the effect. We show how the Y chromosome, being strictly paternally transmitted provides a particularly safe harbor for such modifiers. This analytical framework also allows us to discover a novel kind of sexual conflict, by which Y chromosome–autosome epistasis may result in the spread of male beneficial but female deleterious mutations in a population. We christen this phenomenon Father's Curse. Extending this analytical framework to ZW sex chromosome systems, where males are the heterogametic sex, we also show how W-autosome epistasis can lead to a novel kind of nuclear Mother's Curse. Overall, this study provides a comprehensive framework to understand how genetic transmission asymmetries may both cause and resolve sexual conflicts. [ABSTRACT FROM AUTHOR]

This article revisits the role of intent for the purposes of establishing an abuse of dominance under EU competition law. It does so by reviewing cases where the outcome hinged on the existence of anticompetitive intent, and eliciting from that a set of guiding principles. The consistency with those principles of the recent decision in Google Shopping is then discussed. After a critical examination of the definition of abusive conduct used by the Commission and the extent to which it satisfies the intent requirement in antitrust, the broader implications for providers of algorithmic intermediation services are explored. Two recommendations are offered to ameliorate the status quo. First, courts and competition authorities should only take into account a defendant's subjective state of mind under a 'qualified intent' test: a test requiring proof of immediate, substantial and foreseeable anticompetitive effects arising from a purported conduct. Secondly, to constrain the scope of application of the actionable duty of algorithmic self-scrutiny, regulators should introduce a negligence-based 'safe harbor'. This safe harbour, mimicking the specialized regime of intermediary liability for information society service providers, would enable continued investment and innovation in algorithmic services while also promoting adherence to cross-industry best practices in algorithmic design. [ABSTRACT FROM AUTHOR]

On 19 September 2017, s 588GA of the Corporations Act 2001 (Cth) became law providing company directors a "safe harbor" from liability for trading while insolvent in certain circumstances. The policy behind the safe harbour law seeks to promote a culture of entrepreneurship and restructuring. Whether the safe harbour law will have the desired effect is a critical issue because Australia's insolvency laws are among the strictest in the world. Directors of companies in the zone of insolvency attempting a restructure face the prospect of being liable for trading while insolvent under the current strict liability provisions if a restructure does not succeed. This article analyses how the safe harbour law may interact with other laws, in particular directors' duties under ss 180-181 of the Corporations Act, tax laws and disclosure laws for publicly listed companies. It is argued that while the new law is a step in the right direction, further reforms will be necessary to achieve a culture of restructuring and entrepreneurship in Australia. [ABSTRACT FROM AUTHOR]

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The article presents comments on the recommended safe harbor procedure for rental real estate enterprises in relation to the U.S. Department of Treasury's section 199A taxation code. Recommendations include the leniency to be given to taxpayers to include both their residential and commercial properties under a single enterprise and the removal of the term similar from property descriptions. It also mentions the reduction in the rental services' time restriction to qualify for safe harbor.

Internet hosting service providers are one of the main actors which enables the content put on the internet to be accessed by the internet users. In fact, these service providers store the information provided by third parties and make them accessible on the internet for the users. In addition to the storage services, according to the case-law of the European Court of Justice, for being qualified as a hosting service provider, this provider should not play an active role with regard to the content that it provides. Otherwise, the service provider will not be qualified as a hosting service provider and thereby cannot benefit from the liability regime of hosting service providers. With regard to hosting service providers, both the European and Turkish regulations provide for a specific system of liability exemption, knowns as "safe harbor". This means that in cases where an internet service provider provides a specific service and complies with a set of requirements, it will not be held liable for the illegal content put on the internet through its services. The liability of the hosting service provider starts rising from the moment they become aware of or are notified of the unlawful use or content. As long as they become aware of the illegal content, they are under the obligation to take down such content, otherwise their responsibility can be held. At this point, the "notification" which makes the hosting service providers aware of the illegal content is of a great importance. Indeed, the fact that the hosting provider does not take down the alleged illegal content upon notification sent by the right owner does not make it liable for such content in every cases. The notification which can engage the liability of the hosting provider should contain "obviously" illegal content. Otherwise, it cannot be expected from the service provider to make an examination of a content which is not obviously illegal as a judicial authority. [ABSTRACT FROM AUTHOR]

This study identified 35 new sites for targeted transgene insertion that have the potential to serve as new human genomic "safe harbor" sites (SHS). SHS potential for these 35 sites, located on 16 chromosomes, including both arms of the human X chromosome, and for the existing human SHS AAVS1, hROSA26, and CCR5 was assessed using eight different desirable, widely accepted criteria for SHS verifiable with human genomic data. Three representative newly identified sites on human chromosomes 2 and 4 were then experimentally validated by in vitro and in vivo cleavage-sensitivity tests, and analyzed for population-level and cell line–specific sequence variants that might confound site targeting. The highly ranked site on chromosome 4 (SHS231) was further characterized by targeted homology-dependent and -independent transgene insertion and expression in different human cell lines. The structure and fidelity of transgene insertions at this site were confirmed, together with analyses that demonstrated stable expression and function of transgene-encoded proteins, including fluorescent protein markers, selectable marker cassettes, and Cas9 protein variants. SHS-integrated transgene-encoded Cas9 proteins were shown to be capable of introducing a large (17 kb) gRNA-specified deletion in the PAX3/FOXO1 fusion oncogene in human rhabdomyosarcoma cells and as a Cas9–VPR fusion protein to upregulate expression of the muscle-specific transcription factor MYF5 in human rhabdomyosarcoma cells. An engineering "toolkit" was developed to enable easy use of the most extensively characterized of these new human sites, SHS231, located on the proximal long arm of chromosome 4. The target sites identified here have the potential to serve as additional human SHS to enable basic and clinical gene editing and genome-engineering applications. [ABSTRACT FROM AUTHOR]

We have generated a single-copy knock-in loci for defined gene expression (SKI LODGE) system to insert any DNA by CRISPR/Cas9 at defined safe harbors in the Caenorhabditis elegans genome. Utilizing a single crRNA guide, which also acts as a Co-CRISPR enrichment marker, any DNA sequence can be introduced as a single copy, regulated by different tissue-specific promoters. The SKI LODGE system provides a fast, economical, and effective approach for generating single-copy ectopic transgenes in C. elegans. [ABSTRACT FROM AUTHOR]

Results from an evaluation of a juvenile human trafficking court are presented to explore the ways in which tensions between (a) human trafficking rhetoric, (b) a legal framework that cannot resolve the conflict inherent in the victim-delinquent identity required by Safe Harbor legislation, and (c) the lived experiences of youth in the program do not support youth actually quitting the sex trade. Practical hurdles to implementation of the program are also discussed, and recommendations on how other jurisdictions might approach the issue are offered. [ABSTRACT FROM AUTHOR]

More than 50 years ago, the IRS confi rmed that trades of contracts for professional sports players qualifi ed as like-kind exchanges under Section 1031, thus enabling team owners to avoid recognizing gain or loss on such trades unless cash also changed hands. The playing fi eld changed, however, for trades commenced after December 31, 2017, because the Tax Cuts and Jobs Act limited non-recognition treatment to exchanges of real property only. In Revenue Procedure 2019-18 the IRS introduced, as a rule of administrative convenience, a "safe harbor" under which sports franchises may value player contracts (including draft picks) acquired in a trade at "zero value" for determining gain or loss under the general principles of Section 1001. This article reviews existing guidance for determining adjusted basis in a player contract, including the amortization rules under Section 167 and Section 197; the implications of Revenue Procedure 2019-18; and the limitations on using the "zero value" safe harbor. [ABSTRACT FROM AUTHOR]

The article focuses on Florida Statute 732.7025 which offers a simplified method for a spouse to waive his or her homestead rights in a deed and the impact of the statute on any transaction involving constitutional homestead rights. Topics covered include "safe harbor" language of the statute, homestead rights for surviving spouses, definition of "devise" in homestead rights and cases highlighting the issue of whether joining in a deed constitutes a waiver of homestead rights.

The article discusses the U.S. Supreme Court's ruling in the sales taxation case South Dakota v. Wayfair Inc. (Wayfair) which allows American states to force online retailers to collect and remit sales taxes, and it mentions how the Wayfair case overrules the court's opinion in the Quill Corp. v. North Dakota tax law case. A seller-based physical presence test for taxation is examined, along with a safe harbor protection and the Colorado taxation law matter Direct Mktg. Ass’n v. Brohl.

Abstract The Endangered Species Act creates perverse incentives for private landowners to destroy potential habitat in order to prevent endangered species from moving onto their properties. Federal agencies recognize these incentives and have tried to counter them with safe-harbor programs that allow landowners to voluntarily provide conservation in exchange for more regulatory certainty. Congress and agencies are both interested in shifting enforcement of the ESA toward this type of voluntary conservation, but there is little evidence of the effectiveness of these programs. This paper uses parcel-level data from federal agencies to provide the first empirical estimates of the effectiveness of a federal safe-harbor program. I find evidence that the program successfully decreases timber harvest behavior that appears to be targeting potential habitat. Based on estimates from both triple-difference and matching models, participation in the safe-harbor program is associated with a 7 to 13 percentage point decrease in harvest activity. The safe-harbor program holds promise to conserve imperiled wildlife while allowing landowners' greater flexibility to maintain traditional land uses. [ABSTRACT FROM AUTHOR]

The article focuses on the impact that the "safe harbor" lease law had on the price of securities. It states that U.S. President Ronald Reagan signed the Economic Recovery Tax Act of 1981 into law, which introduced a new accelerated cost recovery system where corporations could depreciate equipment and machinery over a 3- or 5-year period for tax purposes while real property could be written off over a period of 15 years. It mentions that businesses that were suffering from tax loss or had unused tax credits would gain little benefit from the added tax deductions and that the U.S. Senate Finance Committee determined the greatest economic stimulation would occur if there was a way to transfer tax depreciation benefits to companies that had a greater use for the tax deductions.

The main objective of this paper was to develop a simple valuation formula for the newly established safe harbor Tax Benefit Transfer lease. With the help of this formula, it was shown that tax benefits derived by the lessor depend in a complex way upon the price paid the lessee in purchasing those benefits. It was further shown how the lease should be priced to divide the overall benefit between the two parties based on any desirable sharing formula. The valuation formula was also used to demonstrate that the magnitude of the joint tax benefit--i.e., the loss of tax revenue to the Treasury--is affected by the way in which that benefit is divided, as well as by the choice of the term of the lease and the interest rate charged on the attached wash loan. A closing discussion provided the rationale for inclusion of the wash loan in the TBT lease valuation. [ABSTRACT FROM AUTHOR]

The California Energy Resources Conservation and Development Commission has established an econometric methodology under which the state's electric utilities must now make scientifically based forecasts of energy demands and resources, so that the highly controversial (questions of energy policy may be decided in an informed environment and with a better understanding of their consequences. It is unfortunate, therefore, that these forecasting requirements run counter to the Security and Exchange Commission's recent proposals for regulating company forecasts. This article recommends, therefore, the rejection of the SEC proposals, particularly as they apply to public utilities. [ABSTRACT FROM AUTHOR]

This paper attempts to systematize the basic pillars of Serbian policy in the area of corporate income taxation of related party transactions (transfer pricing). The author looks at the very first Serbian transfer pricing legislation introduced in 1991 and follows its development through to the present. Principle focus is directed towards the policy drivers behind the 2012 and 2013 comprehensive reform of the Serbian transfer pricing provisions, which the author analyses with the added value of hindsight. Despite a generally positive view on what was achieved by the 2012 amendments to the Serbian transfer pricing legislation, the author offers a divergent view. A critical assessment is provided and the author stipulates the reasons which suggest that the respective amendments failed to meet desired goals in the area of transfer pricing set in 2012 and 2013. The author tries to deduce the lessons that should be taken into consideration in the future legislation reform initiatives and attempts to find alternative paths that should be taken in order to avoid repeating identical mistakes.

Today’s business is dependent on information; information about an individual’s financial wealth, education, purchasing preferences and even health conditions. How companies treat the information, or data, they accumulate from individuals is governed by the laws in which they are incorporated and operate. Unfortunately, these laws often conflict especially when an American business is operating in Europe. This conflict led the European Commission to develop data privacy principles known as the Safe Harbor Directive, which if followed allowed US companies to store and use EU customer data. However, a lawsuit challenging the legitimacy of the Safe Harbor’s privacy protections for EU citizens resulted in a 2015 ruling by the European Court of Justice (ECJ) that invalidated the Safe Harbor Directive. The chaos that resulted from this ruling sent businesses on both sides of the Atlantic scrambling for an alternative. Unfortunately, Brexit has made an extremely complex legal and business situation even more complicated. Brexit raises two important questions concerning the EU’s recent invalidation of the Safe Harbor Directive that this paper will address: 1) what impact will the UK’s decision to leave the EU have on the newly enacted Privacy Shield and 2) what data privacy measures will the UK implement when it is no longer part of the EU?

Internal Revenue Code Section 409A introduced new rules governing nonqualified retirement plans and other nonqualified deferred-compensation arrangements. This article looks at three methods for providing separation pay consistent with Section 409A, including use of the shortterm deferral and safe harbor exceptions, in addition to "stacking." [ABSTRACT FROM AUTHOR]