Indiana international and comparative law review最新文献_第7页

Foreign Account Tax Compliance Act: A Step in the Wrong Direction 《海外账户税收遵从法案》:朝着错误方向迈出的一步

Indiana international and comparative law review Pub Date : 2014-01-03 DOI: 10.18060/18282

S. Deneault

{"title":"Foreign Account Tax Compliance Act: A Step in the Wrong Direction","authors":"S. Deneault","doi":"10.18060/18282","DOIUrl":"https://doi.org/10.18060/18282","url":null,"abstract":"Taxes have become the lifeblood of modern society and epitomize the power of the collective over the desires of the individual. When a group of people comes together and joins a society, it surrenders some individual rights and desires for the greater good. For the desires of the collective to be effectuated, there needs to be a physical representation of that collective will. As the physical manifestation of the collective will comes together it requires a collection from the individuals to effectuate the needs of the many, and this is the basis of taxation. However, because the physical manifestation of the collective will requires an individual to sacrifice the fruits of her labor, there is an inherent conflict between the individual and society as a whole. This conflict between the individual and society boils down to basic human nature and is at the root of any discussion regarding tax avoidance. Tax collection by the government and tax avoidance by citizens are manifestations of the desires of the individual conflicting with the needs of the collective. In the United States, tax avoidance is a zero-sum game between the taxpayer and the United States with the deck stacked heavily in favor of the government. An apt metaphor for the interactions between the","PeriodicalId":230320,"journal":{"name":"Indiana international and comparative law review","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115844810","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Piracy in Somalia: A Legal Analysis Concerning the Prosecution of Pirate Negotiators and Pirate Facilitators under the Current US and International Framework 索马里海盗:现行美国和国际框架下对海盗谈判者和海盗帮助者起诉的法律分析

Indiana international and comparative law review Pub Date : 2014-01-03 DOI: 10.18060/18284

Graham T. Youngs

引用次数: 0

The Costs and Consequences of US Drug Prohibition for the Peoples of Developing Nations 美国禁毒对发展中国家人民的代价和后果

Indiana international and comparative law review Pub Date : 2014-01-03 DOI: 10.18060/18280

J. Blackwell

{"title":"The Costs and Consequences of US Drug Prohibition for the Peoples of Developing Nations","authors":"J. Blackwell","doi":"10.18060/18280","DOIUrl":"https://doi.org/10.18060/18280","url":null,"abstract":"The widespread production and use of illicit drugs is a social phenomenon carrying enormous social, economic, and political significance. The United States stands as a vocal and forceful proponent of prohibitionist drug controls in international policymaking. However, strictly-enforced US prohibitionist drug controls largely fail to effectively reduce the consumption of narcotic drugs and ultimately create a significant number of negative consequences for many peoples throughout the world. The increased violence, government corruption, and community sequestration that result from the war against drugs are deleterious to economic development among rural communities in drug producing countries. In response to these concerns, this Article examines the purpose, effects, and consequences of the prohibitive drug controls routinely employed by the United States. Special attention is paid to an oftoverlooked repercussion of prohibitive drug controls: the marginalization of developmental human rights for peoples in drug producing countries. ∗ J.D., Indiana University Robert H. McKinney School of Law, 2013. A special thanks to family, friends, and Dr. Frank Emmert for guidance and support. 1. Jeffrey A. Miron, The Economics of Drug Prohibition and Drug Legalization, 68 SOC. RES. 2 (2001) [hereinafter The Economics of Drug Prohibition]. 666 IND. INT’L & COMP. L. REV. [Vol. 24:3","PeriodicalId":230320,"journal":{"name":"Indiana international and comparative law review","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124041571","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

From the Big Apple to Big Ben: International Guidance for Abu Dhabi’s Modern Heritage Preservation Initiative 从大苹果到大本钟:阿布扎比现代遗产保护倡议的国际指南

Indiana international and comparative law review Pub Date : 2014-01-02 DOI: 10.18060/18275

Sarah P. Harrell

{"title":"From the Big Apple to Big Ben: International Guidance for Abu Dhabi’s Modern Heritage Preservation Initiative","authors":"Sarah P. Harrell","doi":"10.18060/18275","DOIUrl":"https://doi.org/10.18060/18275","url":null,"abstract":"Preserving our “built environment” enriches our lives with history. Many great cities of the world formed over hundreds, or even thousands, of years; their skylines are a majestic mix of new and old. These cities have struck a balance between development and preservation through the use of laws and policies. But how does a city with relatively little “history” form a meaningful built environment for its people? This Note starts by highlighting the unique issue of architectural preservation in Abu Dhabi, a city whose built environment is remarkably modern. Competing views of modernization and preservation are pulling this particular city in opposite directions. In 2011, in an effort to protect Abu Dhabi’s modern heritage, a cultural organization launched the Modern Heritage Preservation Initiative, aimed at developing strategies for managing preservation in the midst of urban renewal. As of the writing of this Note, surveys, record gathering, and other assessments are still in process, but this Note discusses the goals of the initiative and the rationales behind it. Next, this Note discusses theories of why the law should help protect historically significant architecture in cities—both in general and in Abu Dhabi specifically. This portion includes an explanation of the “built environment” and why it merits protection and regulation. This Note then discusses how the goals of urban development and modernization compete","PeriodicalId":230320,"journal":{"name":"Indiana international and comparative law review","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133574648","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Dear Mom and Dad 亲爱的爸爸妈妈

Indiana international and comparative law review Pub Date : 2014-01-02 DOI: 10.18060/18271

S. David

{"title":"Dear Mom and Dad","authors":"S. David","doi":"10.18060/18271","DOIUrl":"https://doi.org/10.18060/18271","url":null,"abstract":"You two were the ideal role models for parents, demonstrating a total devotion to the family. You taught us to believe in ourselves, to be loyal to our beliefs, and to work hard every day. And most importantly, you told all of us kids to just do our best: “Try to do your best and that is all you can do.” If I heard that once, I heard it a thousand times growing up (and was still hearing it many years into adulthood). And then, of course, the famous follow-up: “Did you do your best? If you did, then that is all you did and we are proud of you.” I have tried to write this letter a few times as I mulled over things I wanted to share with you about my experience as Chief Defense Counsel for the Military Commissions at Guantanamo Bay, Cuba. My thoughts, of course, reflect so much more than just my experience of being mobilized, because I feel like I have failed for many years to capture the words to express what you two have provided to me and instilled in me—and thus how you prepared me for what I was tasked to do. But I hope my actions reflected more favorably upon your guiding hands. I tried to do my best. I remember when I was first contacted about the vacancy of the Chief Defense Counsel at Guantanamo Bay. I responded that I really didn’t want to be the Chief Defense Counsel and asked if I could be the Chief Prosecutor instead. I was told “not to worry” because I probably wouldn’t be nominated by the Army’s Judge Advocate General; and even if I were nominated by the Army, the other military branches could nominate someone, too; and the Secretary of Defense’s office would make the final selection anyway. So the life lesson here, that I think you both experienced, is that if someone says not to worry—worry. Remember, Dad, when I ultimately received the final telephone call from Washington, D.C., advising me that I was going to be mobilized from my civilian position as the Circuit Court Judge in Boone County to become the Chief Defense Counsel at Guantanamo Bay? You had a little trouble understanding exactly what I was going to be doing. Well trust me, you","PeriodicalId":230320,"journal":{"name":"Indiana international and comparative law review","volume":"83 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121901077","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Climate Change and the Inuit: Bringing an Effective Human Rights Claim to the United Nations 气候变化与因纽特人:向联合国提出有效的人权要求

Indiana international and comparative law review Pub Date : 2014-01-02 DOI: 10.18060/18274

Andrew D. Emhardt

引用次数: 1

Targeted Killing in International Law: Searching For Rights in the Shadow of 9/11 国际法中的定点清除:在9/11阴影下寻找权利

Indiana international and comparative law review Pub Date : 2014-01-02 DOI: 10.18060/18270

S. Ghoshray

引用次数: 1

Trends in Free Trade: Legal and Policy Perspectives on Jordan’s Regional Trade Arrangements 自由贸易的趋势:约旦区域贸易安排的法律和政策观点

Indiana international and comparative law review Pub Date : 2014-01-02 DOI: 10.18060/18269

Mohammad F. A. Nsour, Abdullah Dmour, L. Nimri

引用次数: 1

The Recent Financial Crisis and Its Impact on Interest Rate Swaps: A Road to Recovery through the Frustration of Commercial Purpose Doctrine 最近的金融危机及其对利率掉期的影响:通过商业目的原则的挫折走向复苏之路

Indiana international and comparative law review Pub Date : 2014-01-02 DOI: 10.18060/18272

Zachary Ahonen

{"title":"The Recent Financial Crisis and Its Impact on Interest Rate Swaps: A Road to Recovery through the Frustration of Commercial Purpose Doctrine","authors":"Zachary Ahonen","doi":"10.18060/18272","DOIUrl":"https://doi.org/10.18060/18272","url":null,"abstract":"The global financial crisis of 2007 and 2008 continues to affect many different aspects of the financial industry; everything from governmental regulations to the number of players in a once robust lending market. In June 2009, the US Department of the Treasury described the situation, saying, “Over the past two years we have faced the most severe financial crisis since the Great Depression.” Different parties pointed the figurative finger at one institution or another as being the culprit responsible for the damage, but it was not a single factor; rather, it was a combination of excessive speculation and egregious wrong-doing by a multitude of entities. The derivatives market was front-and-center in this ordeal, with some of the more detailed and complicated derivatives lying at the heart of the financial meltdown. This Note deals with vanilla interest rate swaps, the simplest form of derivative, and the financial crisis’ effects on both parties to interest rate swap transactions. Despite the so-called simplistic or vanilla nature of traditional interest rate swaps, this Note discusses the financial downturn’s drastic and complicated effect on these transactions. First, this Note provides a general overview of the derivatives market—interest rate swaps more specifically—and the financial crisis’ actual effect on the swaps. Second, this Note discusses the causes of action both American and British parties negatively affected by the swaps have brought in court and the manner in which the courts have disposed of these cases. As this Note will discuss, these traditional causes of action have almost exclusively failed in America, providing little consolation for the losers in these transactions. Third, this Note explains the doctrine of frustration of commercial purpose. Fourth and finally, this Note advocates the effectiveness of the doctrine of frustration of commercial purpose as a means of financial recovery for the losers in interest rate swaps during the","PeriodicalId":230320,"journal":{"name":"Indiana international and comparative law review","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122761072","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Bringing Human Rights Home: The Challenge of Enforcing Judicial Rulings in Ukraine and Russia 把人权带回家:在乌克兰和俄罗斯执行司法裁决的挑战

Indiana international and comparative law review Pub Date : 2014-01-02 DOI: 10.18060/18268

Andrey A. Meleshevich, Carolyn Forstein

引用次数: 1