Corporate Inversion: Tax Evasion or Good Business?

Corporate Inversion: Tax Evasion or Good Business?

By: Jason Farrelly

Corporations are a go-to scapegoat for politicians in an election year. The idea that a corporation would leave the U.S. just so it wouldn’t have to pay its fair share of taxes is a surefire way to drum up support from voters. But are corporations looking for opportunities to lower taxes for its shareholders really un-American?

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Cyber Attacks – Not a Legal Void

Cyber Attacks – Not a Legal Void

By: Hyun Muniz

Developed nations are increasingly growing more reliant on computer systems, which increase opportunities for adversaries to turn to cyberspace to strike inexpensively, remotely, and effectively with little risk. How can nations respond to these attacks without violating international law of armed conflict? Are such attacks even covered by the existing legal framework? 

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Protecting Your Chocolate Chip Cookie Recipe: Trade Secret Protection Law

Protecting Your Chocolate Chip Cookie Recipe: Trade Secret Protection Law

By: Janice Pan

Trade secret law protects everything from chocolate chip cookie recipes to transnational commercial methods. International agreements, however, leave protection of trade secrets to domestic enforcement. In addition to this international inconsistency, US trade secret law differs from the other forms of intellectual property in that it is governed by each individual state through the common law. To provide more certainty to businesses, a standardized trademark law should be passed in the United State. 

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Transforming the United Nations for Gender Equality

Transforming the United Nations for Gender Equality

By: Brent Lockwood  

As a central international governing body, the United Nations’ leadership is necessary to successfully combat global gender inequality and violence against women. Despite continued efforts to protect the rights of women and promote equality, women continue to face economic, social, and political inequality as well as high rates of physical and sexual violence. Changes need to be made.

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Removal of Indigenous Communities in Western Australia: An International Human Rights Violation

Removal of Indigenous Communities in Western Australia: An International Human Rights Violation

By: Chantelle Dial

Western Australia’s recent threats to close indigenous communities will be a tragic international human rights violation unless national and international steps are taken to prevent unlawful removal and to learn from the 2011 Oombulgurri removal.

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U.S. Corporate Income Abroad: The Cost of Cash Coming Home

U.S. Corporate Income Abroad: The Cost of Cash Coming Home

By: Jason Farrelly

The United States is the only globally developed nation to tax income earned abroad. However, tax liability is only assessed when a company repatriates the income back to the United States. This creates the incentive to keep capital abroad rather than bring it back to the US to invest here. This note examines the plans proposed by the current presidential candidate front runners to address this issue. 

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