Institution
Georgetown University Law Center
About: Georgetown University Law Center is a based out in . It is known for research contribution in the topics: Supreme court & Global health. The organization has 585 authors who have published 2488 publications receiving 36650 citations. The organization is also known as: Georgetown Law & GULC.
Topics: Supreme court, Global health, Public health, Health policy, Human rights
Papers published on a yearly basis
Papers
More filters
••
TL;DR: In this paper, the authors propose a method to solve the problem of homonymity in the context of cancer diagnosis.http://www.thelancet.com Vol 375 May 15, 201
10 citations
•
TL;DR: The authors reviewed the history of dispute processes from early English legal history to the present to contest the notion that the vanishing trial is either a new or necessarily problematic development, and suggested we are in an evolutionary moment or transition away from trial by court to some other process adaptations.
Abstract: This article reviews the history of dispute processes from early English legal history to the present to contest the notion that the vanishing trial is either a new or necessarily problematic development. Anglo-American legal procedure has always been characterized by process pluralism or choices of different fora for different kinds of dispute resolution. The article reviews some of the key developments in movements from trial by ordeal to trial by court and suggests we are in an evolutionary moment or transition away from trial by court to some other process adaptations. The essay then reviews how different processes, including various forms of alternative dispute resolution (not necessarily new, but adaptations of older forms) may require different foundational, orienting and ethical principles and practices and the article suggests what underlying values might be appropriately considered - collaborative human problem solving and recognition of the complexity and multi-party, multi-issue nature of modern legal disputes.
10 citations
•
TL;DR: Guidelines for vertical mergers were issued in 1968 and revised in 1984 as mentioned in this paper, but these guidelines have not been revised since 1984 and do not reflect current economic thinking about vertical merger.
Abstract: Mergers and acquisitions are a major component of antitrust law and practice. The U.S. antitrust agencies spend a majority of their time on merger enforcement. The focus of most merger review at the agencies involves horizontal mergers, that is, mergers among firms that compete at the same level of production or distribution.Vertical mergers combine firms at different levels of production or distribution. In the simplest case, a vertical merger joins together a firm that produces an input (and competes in an input market) with a firm that uses that input to produce output (and competes in an output market).Over the years, the agencies have issued Merger Guidelines that outline the type of analysis carried out by the agencies and the agencies’ enforcement intentions in light of state of the law. These Guidelines are used by agency staff in evaluating mergers, as well as by outside counsel and the courts.Guidelines for vertical mergers were issued in 1968 and revised in 1984. However, the Vertical Merger Guidelines have not been revised since 1984. Those Guidelines are now woefully out of date. They do not reflect current economic thinking about vertical mergers. Nor do they reflect current agency practice. Nor do they reflect the analytic approach taken in the 2010 Horizontal Merger Guidelines. As a result, practitioners and firms lack the benefits of up-to-date guidance from the U.S. enforcement agencies.
10 citations
••
TL;DR: In this article, the authors consider whether user participation justifies changing profit allocation results in the digital economy alone, and conclude that applying the user participation concept in a manner that is limited to digital economy is intellectually indefensible; at most it amounts to mercantilist ring-fencing.
Abstract: The “taxation of the digital economy” is currently at the top of the global international tax policymaking agenda. A core claim some European governments are advancing is that user data or user participation in the digital economy justifies a gross tax on digital receipts, new profit attribution criteria, or a special formulary apportionment factor in a future formulary regime targeted specifically at the “digital economy.” Just a couple years ago the OECD undertook an evaluation of whether the digital economy can (or should) be “ring-fenced” as part of the BEPS project, and concluded that it neither can be nor should be.
Importantly, concluding that there should be no special rules for the digital economy does not resolve the broader question of whether the international tax system requires reform. The practical reality appears to be that all the largest economies have come to agree either that a) there is something wrong with the taxation of the “digital economy,” or b) there is something more fundamentally wrong with the structure of the current international tax system given globalization and technological trends.
This paper is intended as a limited exploration of the second (or third, or fourth) best. It analyzes three policy options that have been discussed in general terms in the current global debate. First, I consider whether “user participation” justifies changing profit allocation results in the digital economy alone. I conclude that applying the user participation concept in a manner that is limited to the digital economy is intellectually indefensible; at most it amounts to mercantilist ring-fencing. Moreover, at the technical level user participation faces all the same challenges as more comprehensive and principled proposals for reallocating excess returns among jurisdictions. Second, I consider one such comprehensive international tax reform idea, loosely referred to by the moniker “marketing intangibles.” This idea represents a compromise between the present transfer pricing system and sales or destination-based reforms to the transfer pricing regime. I conclude that splitting taxing rights over “excess” returns between the present transfer pricing system and a destination-based approach is complex, creates new sources of potential conflict, and requires relatively extensive tax harmonization. This conclusion applies equally to user participation and marketing intangibles. If such a mechanism were nevertheless pursued, I suggest that a formulary system for splitting the excess return is the most manageable approach. Third, I consider “minimum effective taxation” ideas. I conclude that, as compared to the other two policy options discussed herein, minimum effective taxation provides a preferable path for multilateral cooperation.
10 citations
Authors
Showing all 585 results
Name | H-index | Papers | Citations |
---|---|---|---|
Lawrence O. Gostin | 75 | 879 | 23066 |
Michael J. Saks | 38 | 155 | 5398 |
Chirag Shah | 34 | 341 | 5056 |
Sara J. Rosenbaum | 34 | 425 | 6907 |
Mark Dybul | 33 | 61 | 4171 |
Steven C. Salop | 33 | 120 | 11330 |
Joost Pauwelyn | 32 | 154 | 3429 |
Mark Tushnet | 31 | 267 | 4754 |
Gorik Ooms | 29 | 124 | 3013 |
Alicia Ely Yamin | 29 | 122 | 2703 |
Julie E. Cohen | 28 | 63 | 2666 |
James G. Hodge | 27 | 225 | 2874 |
John H. Jackson | 27 | 102 | 2919 |
Margaret M. Blair | 26 | 75 | 4711 |
William W. Bratton | 25 | 112 | 2037 |