8700 research outputs found
Sort by
Treatment of Section 232 Duties in Commerce Antidumping Proceedings
Get PDFThe goal of antidumping methodologies is to achieve a fair comparison between the price of a product in the United States (“U.S. price”) and the price at which it is sold in the exporters’ home market (or other normal value) in order to quantify and remedy the amount of dumping that has occurred. Thus, the law requires U.S. import duties to be deducted from U.S. price in order to permit an apples-to-apples comparison between U.S. prices and home market prices that do not bear any U.S. import duties. The U.S. Department of Commerce (“Commerce”) has created an exception to this rule for U.S. import duties that are designed to address some of the same harms that antidumping duties address. In order to avoid a double remedy for those overlapping harms, such duties are not deducted from U.S. price.
After the President imposed duties on steel and aluminum articles to protect national security in 2018, Commerce was required to determine whether these duties also qualified for the exception to the normal rule. Commerce determined that Section 232 duties and antidumping duties address distinct harms and do not create a double remedy. Therefore, Commerce determined that Section 232 duties should be subject to the general rule and be deducted from U.S. price. This article examines Commerce’s reasoning and offers additional support for the conclusion Commerce reached
Ethical Considerations in Financial (Tax) and Non-Financial Corporate Human Rights Reporting
Get PDFWe test the assumption as to whether financial and nonfinancial reporting by multinational corporations (MNCs) voluntarily adhering to human rights standards are subject to ethical guidelines. In particular, the paper finds that neither the operators of human rights impact assessments (HRIAs) nor audited companies, at least in any manner that is publicly detectable, impose any ethical conduct on human rights auditors. Neither individual auditors nor human rights audit firms have set up independent regulatory bodies that would regulate auditors and audit firms. This has a detrimental effect on HRIAs and the process itself. The same assumption is tested against financial corporate reporting, specifically tax. It is found that corporations voluntarily subjecting themselves to HRIAs do not infuse human rights-based reporting standards into their tax audits and neither do tax professionals. No ethical duty is prescribed by tax auditor professional bodies or companies themselves. For the latter, this is incongruous given that ethical tax reporting is no less a human rights issue than any other human rights impact arising from the operations of a corporation in the host state. The absence of ethical audit standards in financial and non-financial human rights-related reporting distorts both processes and produces poor outcomes
Bad Role Models? American Influence on Israeli Criminal Justice Policy
Get PDFIn this Article I rely on the public policy concept of policy transfer to examine the impact of U.S. legislation, litigation, and politics on the Israeli criminal justice landscape. The Article identifies four eras: 1. The Great Light from the West - the ascent of U.S. criminal justice as British influence fades; 2. The Decade of Rights - a misperception of America as a paragon of criminal justice rights and protections that results in influences on Israeli jurisprudence; 3. The Law-and-Order Enchantment Period - a time at which Israeli scholars and policymakers import punitive trends from the U.S., particularly in the area of innovation in policing and victims’ rights; and 4. The Era of Contention - a time at which Israeli scholars and policymakers bring with them critical perspectives on the U.S. and Israeli policy begins to question, and deviate from, its American counterpart. I conclude that changing patterns of elite networking can explain why Israel, initially in thrall to what it perceived as a paragon of civil rights, eventually parted ways with the U.S. as a source of influence: the emergence of a class of academics, public defenders, and policymakers educated in the U.S. and conversant in American criminological literature critical of the punitive turn and mass incarceration brought about informed critiques of the American model and led to a sobering up of the Israeli policymaking world. The Article proceeds to explain the relationship between the two countries through the framework of American Political Development. Following Malcolm Feeley\u27s analysis, the Article finds that both countries – self-defining as developed – actually exhibit features of developing countries in the context of criminal justice: high levels of interpersonal violence and intolerance, a constant problem of police overreach, a legacy of racism and exclusion, high availability of weapons, and political corruption. This might explain Israel\u27s fascination with American criminal justice not as an inspiration, but as cultural recognition of the similarities between the countries