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Berkeley Journal of International Law最新文献

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Cultural Denial: What South Africa's Treatment of Witchcraft Says for the Future of Its Customary Law 文化否认:南非对巫术的处理对其习惯法未来的影响
Berkeley Journal of International Law Pub Date : 1900-01-01 DOI: 10.15779/Z38DS86
Hallie Ludsin
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引用次数: 23
The Legal Regime of Hong Kong after 1997: An Examination of the Joint Declaration of the United Kingdom and the People's Republic of China 1997年后香港的法律制度:《联合王国和中华人民共和国联合声明》检讨
Berkeley Journal of International Law Pub Date : 1900-01-01 DOI: 10.15779/Z38Q35G
Nancy C. Jackson
{"title":"The Legal Regime of Hong Kong after 1997: An Examination of the Joint Declaration of the United Kingdom and the People's Republic of China","authors":"Nancy C. Jackson","doi":"10.15779/Z38Q35G","DOIUrl":"https://doi.org/10.15779/Z38Q35G","url":null,"abstract":"INTRODUCTION .................................................. 379 1. DOMESTIC LEGAL REGIME .................................. 381 A. The Basic Law: Hong Kong's \"Constitution\"............. 382 1. Hong Kong's Present Constitution ................... 383 2. Hong Kong's Constitution under the PRC ............ 385 a. Government Structure ........................... 385 b. Fundamental Rights ............................. 388 B. Local Hong Kong Laws ................................ 389 1. Laws Previously in Force ............................ 389 a. Specific Guarantees .............................. 389 b. General Assurances .............................. 392 2. Laws Enacted by The Hong Kong SAR Legislature ... 394 C. The Courts ............................................ 395 D . Sum m ary .............................................. 396","PeriodicalId":325917,"journal":{"name":"Berkeley Journal of International Law","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124857163","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
NAFTA in the Context of Mexican Economic Liberalization 墨西哥经济自由化背景下的北美自由贸易协定
Berkeley Journal of International Law Pub Date : 1900-01-01 DOI: 10.15779/Z38BH1K
L. Axelrad
{"title":"NAFTA in the Context of Mexican Economic Liberalization","authors":"L. Axelrad","doi":"10.15779/Z38BH1K","DOIUrl":"https://doi.org/10.15779/Z38BH1K","url":null,"abstract":"","PeriodicalId":325917,"journal":{"name":"Berkeley Journal of International Law","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125151428","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
The Tangled Web of Sovereignty and Self-Governance: Canada's Obligation to the Cree Nation in Consideration of Quebec's Threats to Secede 主权与自治的错综复杂:考虑到魁北克的分离威胁，加拿大对克里族的义务
Berkeley Journal of International Law Pub Date : 1900-01-01 DOI: 10.15779/Z38H36T
Glen St.Louis
{"title":"The Tangled Web of Sovereignty and Self-Governance: Canada's Obligation to the Cree Nation in Consideration of Quebec's Threats to Secede","authors":"Glen St.Louis","doi":"10.15779/Z38H36T","DOIUrl":"https://doi.org/10.15779/Z38H36T","url":null,"abstract":"This article examines the relationship between traditional legal doctrine used in Canada for the protection of the First Nation Indian culture and the Canadian Constitutional Act of 1982,1 in light of the Province of Quebec's repeated promise to become its \"own sovereign.\"'2 Specifically, this article focuses on the legal obligations arising out of the James Bay Northern Quebec Agreement (JBNQA), a tripartite treaty under Canadian law among Canada, the Province of Quebec and the Cree Nation. The JBNQA governs the surrender of land in exchange for self-governance. 3 The treaty requires the three parties to mutually consent to any modification or amendment. 4","PeriodicalId":325917,"journal":{"name":"Berkeley Journal of International Law","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125860186","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: 3
Giving Amnesties a Second Chance 给大赦国际第二次机会
Berkeley Journal of International Law Pub Date : 1900-01-01 DOI: 10.15779/Z38Z651
Trumbull, P. Charles
{"title":"Giving Amnesties a Second Chance","authors":"Trumbull, P. Charles","doi":"10.15779/Z38Z651","DOIUrl":"https://doi.org/10.15779/Z38Z651","url":null,"abstract":"","PeriodicalId":325917,"journal":{"name":"Berkeley Journal of International Law","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125930128","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: 20
Ocean Policy and the Law of the Sea: The Contributions of David D. Caron (1952—2018) 海洋政策与海洋法:大卫·d·卡隆的贡献(1952-2018)
Berkeley Journal of International Law Pub Date : 1900-01-01 DOI: 10.15779/Z38RN30772
H. Scheiber
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引用次数: 0
Review of International Commercial Tax by Peter Harris and David Oliver 彼得·哈里斯和大卫·奥利弗的《国际商业税评论》
Berkeley Journal of International Law Pub Date : 1900-01-01 DOI: 10.15779/Z382D3H
Colby Mangels
{"title":"Review of International Commercial Tax by Peter Harris and David Oliver","authors":"Colby Mangels","doi":"10.15779/Z382D3H","DOIUrl":"https://doi.org/10.15779/Z382D3H","url":null,"abstract":"Commercial transactions increasingly span multiple jurisdictions, responding to the needs of multinational corporations operating in the globalized environment of the post–Cold War economic reality. In response, tax laws both within and among leading commercial jurisdictions have added layers of complexity in recent decades, while also attempting to deal with highly specialized commercial structures and transactions. The result is the body of current international tax law that is renowned for its complexity and intricacy, often serving as the longest statute in many jurisdictions’ commercial regulatory structures.1 While tax law is an attempt at pragmatic solutions to the contemporary system of economic incentives, taxation statutes often represent the political, historical, and economic interests of the jurisdictions in which they operate. This amalgam of factors adds a further layer of miscomprehension to the current regime, where bilateral tax treaties, multinational model agreements, and supranational judicial structures (e.g. the European Court of Justice, or ECJ) all shape critical principles of how internationally active corporations and individuals navigate their transactional decisions. Because tax laws ultimately serve the real world interests of private enterprises and individuals, it is necessary for tax practitioners, students, and individuals engaged in transnational business to understand the framework in which these rules operate. Given that over 2,500 double tax treaties are currently in effect worldwide, international taxation issues are often complicated as much by the interplay of rules between a jurisdiction’s agreements with other countries as the rules active within its own borders.2 These tax treaties attempt to prevent double taxation of individuals and businesses that operate in multiple jurisdictions, often by either exempting or crediting taxes paid in the country where the income is derived (i.e. the source country) to taxes that are nominally","PeriodicalId":325917,"journal":{"name":"Berkeley Journal of International Law","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123452136","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
Structuring Foreign Investments in U.S. Corporations Using Portfolio Debt Guaranteed by the Issuer's Foreign Affiliate 利用发行人的外国关联公司担保的证券组合债务，构建外国对美国公司的投资
Berkeley Journal of International Law Pub Date : 1900-01-01 DOI: 10.15779/Z38N34C
Toby Cozart
{"title":"Structuring Foreign Investments in U.S. Corporations Using Portfolio Debt Guaranteed by the Issuer's Foreign Affiliate","authors":"Toby Cozart","doi":"10.15779/Z38N34C","DOIUrl":"https://doi.org/10.15779/Z38N34C","url":null,"abstract":"Under sections 871(h) and 881(c) of the Internal Revenue Code [hereinafter I.R.C. or Code], a nonresident alien individual or foreign entity [hereinafter Foreign Person] can qualify for a complete exemption from U.S. federal income taxation on \"portfolio interest\" income from a U.S. debtor, provided such income is not effectively connected with the conduct by such Foreign Person of a trade or business in the United States.' Two types of instruments may qualify for the portfolio interest exemption nonregistered instruments (such as bearer instruments) and registered instruments. Without the exemption, portfolio interest is subject to a U.S. federal withholding tax equal to thirty percent of the gross amount paid (except as reduced under a bilateral income tax treaty between the United States and the creditor's country of residence). 2","PeriodicalId":325917,"journal":{"name":"Berkeley Journal of International Law","volume":"752 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122975379","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
Seeking Swiss Assistance in Enforcing United States Tax Laws 寻求瑞士协助执行美国税法
Berkeley Journal of International Law Pub Date : 1900-01-01 DOI: 10.15779/Z38FP70
Walter Mullhaupt
{"title":"Seeking Swiss Assistance in Enforcing United States Tax Laws","authors":"Walter Mullhaupt","doi":"10.15779/Z38FP70","DOIUrl":"https://doi.org/10.15779/Z38FP70","url":null,"abstract":"","PeriodicalId":325917,"journal":{"name":"Berkeley Journal of International Law","volume":"317 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122977327","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
Balancing Intellectual Property Protection with the Human Right to Health 平衡知识产权保护与人权健康权
Berkeley Journal of International Law Pub Date : 1900-01-01 DOI: 10.15779/Z38N35S
J. Crook
{"title":"Balancing Intellectual Property Protection with the Human Right to Health","authors":"J. Crook","doi":"10.15779/Z38N35S","DOIUrl":"https://doi.org/10.15779/Z38N35S","url":null,"abstract":"In 2003, the Human Immunodeficiency Virus (HIV) newly infected an estimated five million people worldwide; three million died of complications related to Acquired Immunodeficiency Syndrome (AIDS). 2 Since its discovery in the 1980s, AIDS has killed twenty-two million people worldwide, leaving thirteen million AIDS orphans. 3 The Joint United Nations Programme on HIV/AIDS (UNAIDS) estimates that between thirty-four and forty-six million people around the world are living with the condition.4 While sub-Saharan African states have suffered the worst epidemics to date, UNAIDS and the World Health Organization (WHO) predict new outbreaks in North Africa, India, China, states in Central Asia, and the Baltic states.5 HLV/AIDS rates in Latin America are also rising.6 Globally, costly anti-retroviral drugs that","PeriodicalId":325917,"journal":{"name":"Berkeley Journal of International Law","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116870803","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: 13
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