Being the oldest document of its sort, the Constitution of the United States consists of general principles explaining the functioning of the three branches of government, and enumerates some fundamental principles, freedoms and individual rights of the citizens of the United States. Long since the early eighteenth century, however, questions arise concerning how to […]
The most intriguing aspect of punishment theory – both because of its philosophical complexity and its practical implications – is the discussion about the death penalty. For many years it has been a turbulent issue, dividing opinions among theorists and policymakers. The main arguments for and against the death penalty, then, will be presented […]
One of the most intriguing current questions arising from a philosophical analysis of legal systems is whether we are morally obligated to follow the law. Many theorists have written about it, though no undisputable conclusion has been reached. The purpose of this article is to analyze John Rawls’s view of the matter, that is, […]
November 20, 2007 Many aspects of the Supreme Court of the United States draw attention for their significance in shaping the political and judicial order of the country. One of the most intriguing, and perhaps the most important, issues about the high Court is the Justices’ judicial philosophy and the reasons why they […]
Transfer Pricing And Intangibles In The Context Of Business Restructurings Rubem Mauro Silva Rodrigues* 1. INTRODUCTION Differences in the tax burden in various jurisdictions – either by different rates or by different conformations of tax systems – encourages Multinational Enterprise Groups (MNE Groups)[1] to allocate its income and expenses among […]
Balancing Interests: Technological development v. International Humanitarian Law Pedro Barasnevicius Quagliato * Purpose There is a danger in weakening International Humanitarian Law (“IHL”) by turning it into a type of law that it was never intended to be, thus ending up weakening the protection due to the victims, because when you […]
Some basic tips for a lawyer’s web site Marco Antonio P. Gonçalves* A web site for a solo practitioner must have basic content, such as: presentation, lawyer profile and contact information. Besides that, there are a lot of other content and characteristics that can improve the overall result of the web […]
Looking at the Annual Conference through international eyes Marco Antonio P. Gonçalves* On March 19, I left Rio de Janeiro, in Brazil, to attend my second LMA Annual Conference, once again as the sole representative of my country. My first LMA conference, last year in Chicago, was a defining moment when […]
Tax Reform in Brazil Rubem Mauro Silva Rodrigues 1. INTRODUCTION The Special Committee of Tax Reform of the Chamber of Deputies approved in 20/11/2008 the opinion and the amendment presented by the Deputy Sandro Mabel about the Constitution Amendment Proposal (therefore PEC) about the tax reform which has the objective […]
World Government – necessary and inevitable Francisco César Pinheiro Rodrigues* (Click Here to access the debate about “World Government”) The title of the present essay might provoke skeptical laughter in the arena of International Public Law and among experienced scholars of international relations. But they are intellectuals, who at present […]
