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

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.

Another Timely CRS Report — “Syria’s Chemical Weapons: Issues for Congress”

Another timely Congressional Research Service (CRS) report

  • Syria’s Chemical Weapons:
    Issues for Congress
    By Mary Beth D. Nikitin
    Specialist in Nonproliferation
    & Paul K. Kerr
    Analyst in Nonproliferation
    & Andrew Feickert
    Specialist in Military Ground Forces
    August 20, 2013 [R42848]

is here.

Hat tip to Docuticker.com.

Cross-posted at Law Librarian Blog.

Oxford University Press Launches New Online Law Products

Oxford University Press (OUP) has launched a number of new online products.

Please see:

Oxford University Press Announces a New Age in Law Publishing Online: Oxford University Press is launching three brand new products and re-launching 3 existing products on Oxford Law Online

Hat tip to ResourceShelf.com.

Cross-posted at Law Library Blog.

Summary of Current Climate Change Findings and Figures from World Meteorological Organization (WMO)

As contentious as the issue of climate change is, it is useful and valuable to have the World Meteorological Organization’s (WMO’s) latest summary of current climate change findings and figures here.

Note: the WMO, a specialized agency of the United Nations, endeavors to maintain its independence and to “embody the highest aspirations of the people of the world” — please see its Code of Ethics.

Cross-posted on Law Library Blog.

UNRIC Backgrounders

The United Nations Regional Information Centre for Western Europe Backgrounders are a great resource for locating UN documents and sites covering international law topics and selected countries
These guides provide links to treaties, UN resolutions, UN press releases, UN reports and UN Web sites. Many thanks to the UNRIC Library staff for posting these useful guides online.

UNRIC Library Backgrounders

http://www.unric.org/en/unric-library-backgrounders

Backgrounders are available for the following countries:
Afghanistan
Democratic People’s Republic of Korea
Gaza
Iraq
Kosovo
Libya
Mali
Myanmar
Somalia
South Sudan
Sudan/Darfur
Sri Lanka
Syria
Yemen

Backgrounders are available for the following topics:
Biodiversity
Climate Change
Desertification
Disability
Disarmament
Educational Resources
Food Waste
Forests
Genocide
Global Food Crisis
Human Rights
Human Rights Council
Middle East
Migration
Millennium Development Goals
Nuclear Disarmament
Nuclear Non-Proliferation
Participation of the European Union in the work of the United Nations
Peacebuilding Commission
Peacekeeping
Poverty
Protection of civilians in armed conflict
Racism
Responsibility to Protect (R2P)
Sustainable Development
Terrorism
Youth

New Goettingen (Göttingen) Journal of International Law (GOJIL) Issue

The Goettingen (Göttingen) Journal of International Law (GOJIL) has just published its most recent issue GoJIL Vol. 4 No. 3 (2012).

There are 8 different articles, including the 1st one by Jochen von Bernstoff, which analyzes Georg Jellinek’s ideas on State sovereignty as well as his concept of ‘auto-limitations’ in the 20th century.

There are also 2 articles on the principles of international criminal law, and 3 articles on the impact of human rights on international and national developments.

Among these latter 3 is the article written by the winner of the annual Student Essay Competition, Roee Ariav, and an article that deals with the issue of so called ‘land grabbing’ in Sub-Saharan Africa, written by Semahagn Gashu Abebe.

GOJIL is an e-journal of legal scholarship focusing on International Law. It is the first German international law journal published exclusively in English and is run by students from the University of Goettingen.

Leveson Report on Culture, Practices and Ethics of the British Press

The recently-published judicial public inquiry into the culture, practices and ethics of the British press, chaired by Lord Justice Leveson (Sir Brian Henry Leveson), is available here.

From the concluding page (paragraph 146) of the Executive Summary:

I end where I started this Summary. This is the seventh time in less than 70 years that the issues which have occupied my life since I was appointed in July 2011 have been addressed. No-one can think it makes any sense to contemplate an eighth. The ball is now in the court of the politicians. I expect my recommendations to be treated in exactly the same cross-party spirit which led to the setting up of this Inquiry. The Rt Hon Sir John Major put it graphically: “I have no idea what this Inquiry will recommend, but if it makes recommendations that require action, then I think it is infinitely more likely that that action will be carried into legislation if it has the support of the major parties. If it does not, if one party breaks off and decides it’s going to seek future favour with powerful proprietors and press barons by opposing it, then it will be very difficult for it to be carried into law, and I think that is something that is very important. So I think there is an especial responsibility on the leaders of the three major parties. 20-odd years ago – 23 years ago, I think – a senior minister said the press were drinking in the last-chance saloon. I think on this occasion it’s the politicians who are in the last-chance saloon. If, at the end of this Inquiry, with the recommendations that may be made – and I don’t seek to forecast what they may be, but if the recommendations that are made are not enacted and nothing is done, it is difficult to see how this matter could be returned to in any reasonable period of time, and those parts of the press which have behaved badly will continue to behave badly and put at a disadvantage those parts of the press that do not behave badly.

I reiterate: I think the underlying purpose is to eliminate the bad behaviour and bring the bad up to the level of the good, and the bad is just a cancer in the journalistic body. It isn’t the journalistic body as a whole. And I think in the interests of the best form of journalism, it is important that whatever is recommended is taken seriously by Parliament, and it is infinitely more likely to be enacted if neither of the major parties decides to play partisan short-term party politics with it by seeking to court the favour of an important media baron who may not like what is proposed.” FN29


FN 29 page 61 line 22 – page 62 line 21: https://www.levesoninquiry.org.uk/wp-content/uploads/2012/06/Transcript-of- Morning-Hearing-12-June-2012.pdf

For further information, see, e.g., here.