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When examining a corporate taxpayer, the IRS often seeks special accounting documents called tax accrual workpapers. These workpapers often contain privileged documents, but the IRS does not care. It believes it is entitled to the documents despite that the work product doctrine protects the...
Persistent link: https://www.econbiz.de/10013020462
This paper analyzes several emerging transnational regulatory systems that engage, but are not centered on state legal systems. Driven primarily by civil society organizations, the new regulatory systems use conventional technical standard setting and certification techniques to establish...
Persistent link: https://www.econbiz.de/10014057004
Public lawmakers have inadequate and misaligned incentives to engage in legal innovation. Private lawmaking is offered as a potential solution to this problem. However, private lawmaking faces a dilemma: In order to be effective, the cost-reducing standard forms produced by private lawdrafters...
Persistent link: https://www.econbiz.de/10014174058
The NCAA maintains a balance between amateurism and the increasing need for generating revenue. In this balancing act, there are various policy considerations and legal constraints. These legal and policy entanglements bore such class action suits as Keller v. Electronic Arts, National...
Persistent link: https://www.econbiz.de/10014174615
By the end of 2009, Ireland, the Czech Republic, and Poland finally ratified the Treaty of Lisbon. This marked the end of a turbulent period that had seen the Laeken Declaration, a controversial and rejected proposal for a Constitution for Europe (in 2005), and the hard fight over the compromise...
Persistent link: https://www.econbiz.de/10014175683
In Victoria and New South Wales, young learner drivers have been required to have 120 hours supervised driving before taking their provisional license test since July 2007. Queenslanders under 25 have to show that they have completed 100 supervised hours. Most other states require at least 50...
Persistent link: https://www.econbiz.de/10014176740
As chair of the Australian Competition and Consumer Commission, Professor Allan Fels blasted his way into popular consciousness by aggressively using the media to promote noholds-barred enforcement against businesses that breached competition and consumer protection laws. Opinions were sharply...
Persistent link: https://www.econbiz.de/10014176741
This paper documents the evolution of the Australasian Environmental Law Enforcement and Regulators neTwork (AELERT), through several phases, focussing on both the accomplishments and challenges encountered along the way. Commencing as a national network with five Australian foundation member...
Persistent link: https://www.econbiz.de/10014176757
During the past few years arbitration has been under attack. Recent judicial decisions, newly enacted and proposed legislation, and populist sentiments are important and obviously can result in significant changes. But many of the criticisms leveled at arbitration can be addressed and, most...
Persistent link: https://www.econbiz.de/10014177067
This article is about the interpretation of legal texts. Its immediate aim is to defend, against a certain sort of originalist objection, the well-known cases that hold that the Australian Constitution, by implication, guarantees certain political freedoms and entitlements. That is not to say...
Persistent link: https://www.econbiz.de/10014177726