About George David Wilson

http://www.stanford.edu/people/gwilson

U.S. Privacy and Civil Liberties Oversight Board (PCLOB) “Report on the Surveillance Program Operated Pursuant to Section 702 of the Foreign Intelligence Surveillance Act (FISA)”

The U.S. Privacy and Civil Liberties Oversight Board (PCLOB) issued its “Report on the Surveillance Program Operated Pursuant to Section 702″ [50 U.S. Code § 1881a - Procedures for targeting certain persons outside the United States other than United States persons] of the Foreign Intelligence Surveillance Act (FISA) on July 2, 2014.

The accompanying PCLOB press release is here.

For some explanation of and materials about FISA please see here and here and here.

CRS Report on Tax Issues Regarding Corporate Expatriation, Inversions and Mergers

The Congressional Research Service (CRS) recently published a new report:

Corporate Expatriation, Inversions, and Mergers: Tax Issues (R43568 – May 27, 2014)
Donald J. Marples, Specialist in Public Finance
&
Jane G. Gravelle, Senior Specialist in Economic Policy

Here is the table of contents:

Contents
Introduction …………………………………………………………………………………………………………… 1
U.S. International Tax System…………………………………………………………………………………… 2
Anatomy of an Inversion………………………………………………………………………………………….. 2
Substantial Business Presence ……………………………………………………………………………….. 2
U.S. Corporation Acquired by a Larger Foreign Corporation ………………………………………. 3
A Smaller Foreign Corporation Acquired by a U.S. Corporation ………………………………….. 3
Response to Initial Inversions: The American Jobs Creation Act ………………………………….. 4
Post-2004 Inversions and Treasury Regulations ………………………………………………………… 5
Policy Options ……………………………………………………………………………………………………….. 7
U.S. Corporate Tax Reform …………………………………………………………………………………….. 8
Lower the Corporate Tax Rate  ……………………………………………………………………………….. 8
Adopt a Territorial Tax System   ………………………………………………………………………………. 9
Tax Reform Proposals  …………………………………………………………………………………………… 9
Targeted Approaches ………………………………………………………………………………………….. 10
Concluding Thoughts …………………………………………………………………………………………… 11

Scribed Brings E-Readers Wiley’s “For Dummies” Reference Series Via E-Book Subscription Service

E-book subscription service Scribd and “For Dummies” reference series publisher Wiley have partnered to make available 1,000 of Wiley’s books within Scribd’s e-book subscription service.

Please see the following press release:

And see a number of the Wiley “For Dummies” titles here.

Hat tip to ResourceShelf.com.

Open Educational Resources (OERs)

The European Parliamentary Resource Service has this month posted a valuable briefing on open educational resources (OERs) — something related, of course, to Open Access (OA), which has been frequently referenced earlier on this blog in various places, including but not limited to here, here, here, here, here, here, here and here; please see (for a PDF):

New technologies and open education resources: Transforming education requires pedagogical, organisational and technological innovation. Increasing use of the Internet brought in a new era in course design and delivery to the mainstream model of traditional education. That is particularly so for open educational resources

 

First Birthday of Digital Public Library of America (DPLA)

The Digital Public Library of America (DPLA) — referenced earlier on this blog here — has just this month celebrated its first birthday; please see the following announcement:

Digital Public Library of America Celebrates Its First Birthday with the Arrival of Six New Partners, Over 7 Million Items, and a Growing Community (April 17, 2014)

Intergovernmental Panel on Climate Change’s (IPCC’s) “Assessing and Managing the Risks of Climate Change”

The Intergovernmental Panel on Climate Change’s (IPCC’s) “Assessing and Managing the Risks of Climate Change” (see the “Summary for Policymakers” here and the unedited, accepted final draft report here) — its 5th Assessment Report (AR5) — has been released (as of March 31, 2014).

The AR5 is intended to “provide a clear view of the current state of scientific knowledge relevant to climate change.”

As prominently stated in the “Summary for Policymakers” (page 3):

Human interference with the climate system is occurring, and climate change poses risks for human and natural systems. [footnote and figure omitted]

For some background information on the IPCC, a scientific intergovernmental organization under the auspices of the United Nations (UN) which was created per the request of member state governments, please see here.

Hat tip to DocuTicker.com.

New White House Office of Science and Technology Policy (OSTP) Memo on Improving Management of and Access to Scientific Collections

The Office of Science and Technology Policy (OSTP) of the White House yesterday issued a memorandum to the heads of all federal executive departments and agencies on “improving the management of and access to federal scientific collections – please see here.

The accompanying press release is here.

Hat tip to Law Librarians.

Recent United Nations Human Rights Council Report: the “Right to Food”

The Office of the High Commissioner for Human Rights (OHCHR) at the United Nations (UN) has recently (on January 24, 2014) released:

Report of the Special Rapporteur — Olivier De Schutter — on the right to food,
Final report: The transformative potential of the right to food
U.N. Doc. No. A/HRC/25/57

Please see also:

The Right to Food

4 “Key elements of the right to adequate food”:

Availability: Food should be available from natural resources either through the production of food, by cultivating land or animal husbandry, or through other ways of obtaining food, such as fishing, hunting or gathering. On the other hand, it means that food should be available for sale in markets and shops.

Accessibility: Economic and physical access to food to be guaranteed. Economic accessibility means that food must be affordable. Individuals should be able to afford food for an adequate diet without compromising on any other basic needs, such as school fees, medicines or rent. Physical accessibility means that food should be accessible to all, including to the physically vulnerable, such as children, the sick, persons with disabilities or the elderly. Access to food must also be guaranteed to people in remote areas and to victims of armed conflicts or natural disasters, as well as to prisoners.

Adequacy: Food must satisfy dietary needs, taking into account the individual’s age, living conditions, health, occupation, sex, etc. Food should be safe for human consumption and free from adverse substances. Adequate food should also be culturally acceptable.

Sustainability: Food should be accessible for both present and future generations.

An accompanying Web portal is here.

And for some coverage finding the report to be “radical” and working toward “an end to corporate domination”, please see here.

Coalition of Organizations Concerned with Animal Abuse File Federal Civil Rights Lawsuit in District of Idaho against Idaho’s Ag-Gag Law

A coalition of organizations such as the Animal Legal Defense Fund, People for the Ethical Treatment of Animals, American Civil Liberties Union of Idaho and the Center for Food Safety, along with others, yesterday filed a federal civil rights lawsuit against Idaho’s “Ag-Gag” law — Idaho Code § 18‒7042 (2014) — which they consider to be unconstitutional.

The case is:

Animal Legal Defense Fund et al v. Otter et al.
Docket No. 1:14-cv-00104 (D. Idaho, Boise – Southern Mar. 16, 2014) (complaint)

For some coverage of the case, please see here and here.