University of Georgia School of Law professor Assaf Harpaz workshopped “Global Tax Wars and the Shift to Source-Based Taxation” at the Junior International Law Scholars Association summer workshop during August.
Assaf Harpaz joined University of Georgia School of Law as an assistant professor in summer 2024 and will teach classes in federal income tax and business taxation. Harpaz’s scholarly focus lies in international taxation, with an emphasis on the intersection of taxation and digitalization. He explores the tax challenges of the digital economy and the ways to adapt 20th-century tax laws to modern business practices.
The University of Georgia School of Law’s Dean Rusk International Law Center has received a grant from The Halle Foundation to support six law students in semester-long externships in Germany over the next three years.
“Germany is a country where our students are showing increasing interest,” according to Dean Rusk International Law Center Director Sarah Quinn. “Since 2022, three UGA Law students have participated in for-credit, semester-long externships with German law firms. This new partnership with The Halle Foundation will enable more students to immerse themselves in the heart of Europe and grow their international and legal skill sets, giving them the tools to succeed in the globalized practice of law” she said.
Reflecting on her externship with the German law firm Bodenheimer in fall 2022, alumna Emily Crowell (J.D. ’23) stated:
My externship…absolutely enhanced my legal education. I gained a much more holistic perspective on international arbitration, was exposed to laws from many different European countries, and worked alongside lawyers from different backgrounds and countries. Further, the attorneys at Bodenheimer allowed me to join teams involved in ongoing arbitrations and gave me substantive projects. The practical experience I gained at Bodenheimer was one of my most useful and enjoyable experiences of law school.
Alumna Meredith Williams (J.D. ’24), who externed with the German firm Weickmann in fall 2023, had a similarly transformative experience during her time abroad:
The opportunity to network and meet attorneys who work abroad is invaluable. I learned a lot about German and EU trademark law as well as had the opportunity to provide insight into the American system. Learning how to interact with international attorneys and international law in this way is certainly not something I would be able to do if I remained in Athens. Finally, Dr. Udo Herberth (LL.M. ’96) is not only an excellent mentor who has plentiful exciting work but is a great person to know.
More about Williams’ experience with Weickmann can be found here.
Based in Atlanta, The Halle Foundation seeks to promote understanding, knowledge and friendship between the people of Germany and the United States.
For more information or to set up an advising appointment, please email: ruskintlaw@uga.edu
University of Georgia School of Law professor Laura Phillips-Sawyer recently presented her work “Reassessing Vertical Restraints: How Global Value Chains Have Rewritten the Boundaries of the Firm” at the Rethinking Economic Regulation conference at King’s College, London. The conference is organized by the Competition Law Center at the George Washington University, as well as by the Dickson Poon School of Law and the Faculty of Social Science & Public Policy at King’s College London.
Below is the conference precis:
In the 1980s and 1990s, countries in Europe and elsewhere embraced a model of the political economy characterised by privatisation, market competition, and politically-insulated economic regulation. Yet, whilst this model may have performed well on some narrow and aggregate-level objectives, it has raised concerns about unequal outcomes, lack of investment, and market failure, especially in the utility sectors. These concerns have prompted ad hoc policy changes and calls for select re-nationalisation. Yet, what is missing from the debate is a wider systemic analysis of the underlying causes of the disappointing outcomes. This two-day workshop brings together an inter-disciplinary group of established and emerging scholars – in particular, lawyers, economists, historians, and political scientists – who centre on the different causes of the failings of the now dominant political-economic model. The workshop facilitates knowledge production and exchange and will contribute to the production of a special issue on the wider theme.
Phillips-Sawyer is an expert in U.S. antitrust law and policy. Broadly, she is interested in questions of economic regulation, which intersect with legal history, economic thought, business strategy and structure, and political organization. She currently holds the Jane W. Wilson Associate Professorship in Business Law at the University of Georgia School of Law.
Distinguished Research Professor & Shackelford Distinguished Professor in Taxation Law Emeritus Walter Hellerstein co-presented “Global Summary of Jurisdictions’ VAT/GST Treatment of Services Connected to the Trade in Crypto-Assets” at a meeting of the Organization for Economic Cooperation and Development’s Working Party No. 9 on Consumption Taxes in Paris, France, during June.
The Working Party No. 9 on Consumption Taxes is a forum for the discussion of consumption tax policy and administration, working with both Members and non-Members of the OECD to develop appropriate and effective taxation outcomes.
Hellerstein, a recipient of the National Tax Association’s Daniel M. Holland Medal for outstanding lifetime contributions to the study and practice of public finance, is widely regarded as the nation’s leading academician on state and local taxation. He has authored numerous books, textbooks, and law review articles, and has practiced extensively in the field. Hellerstein is currently a Visiting Professor at the Vienna University of Economics and Business, and he remains actively involved in his scholarship, consulting, and, in particular, his work as an academic advisor to the OECD.
University of Georgia School of Law student, rising 3L Daniel “Tripp” Vaughn, recently completed a short-term research project in Brussels, Belgium with Atlas Services Belgium (ASB), the holding company of the Orange Group in Belgium. Vaughn edited the updated 2024 version (13th edition) of the Guide to Listing in Belgium, to which former Georgia Law students also contributed– Emina Sadic Herzberger (J.D., ’22) co-authored the 2020 book, and both Starlyn Endres (J.D., ’22) and Alina Salgado (J.D., ’23) conducted subsequent research. The project has been overseen by Georgia Law alumnus Johan Van den Cruijce (LL.M., ’94), who is the Managing Director of ASB. Below, Vaughn reflects on the experience.
For three weeks this summer, I worked with Atlas Services Belgium (ASB), the holding company of the Orange group in Belgium. I edited the updated 2024 version (13th edition) of the Guide to Listing in Belgium. This guide initially began in 2005 as a brief, informal, and internal document detailing the obligations of public companies in Belgium. Following an explosion in EU corporation legislation and growing demand for accompanying guidance, a new version has been updated every 2-4 years until now the 13th edition comprises a formally published book of more than 400 pages.
My work with the guide brought me to the issue at the heart of the public/private divide: despite the fact that private companies suffer a severe discount to their valuation, public companies have increasingly moved to become private in Belgium (and in many other countries). As the EU continues to pass swathes of regulations on public companies, this decline is only expected to accelerate. Experiencing firsthand the enormous amount of work required to simplify and clarify the implications of these regulations demonstrated how even well meaning legislation can dramatically increase the burden on companies genuinely attempting to achieve compliance.
While editing the guide and discussing relevant legislation, I also had an interesting opportunity to compare the approaches to corporate regulation of the EU and the US. I found that in general legislation was surprisingly similar, but in particular areas liability diverged drastically. For example, Europe takes a much harsher approach to director liability for non-compliance of companies but drastically limits the potential for corporate tort liability compared to the US.
Another lesson I took from my experience in Brussels was learning more about the general operations of a holding company like ASB and how they are reflected by the office environment. Evenly divided between an accounting and legal department, the office caught up on all ongoing activities in bi-weekly staff meetings. I had the opportunity to learn how a capital increase in Belgium, a company dissolution in Thailand, a merger in Romania, and a decision to distribute dividends from Côte d’Ivoire all related to balance the finances of a single company. The office was incredibly open and friendly, and everyone was willing to explain why certain transactions were happening in their field.
In addition, we were able to travel to Paris for a day to meet with Cedric Testut, Group General Counsel of Orange. I met many of the lawyers of the Corporate Law and Europe Legal Department at the main office. Afterwards we discussed over lunch the scale of operations required for such a large international company as Orange and how AI might impact European legal work in the future. Diane Nicolas, General Counsel of Corporate Law and Europe, later showed us around the office for a more informal conversation about Orange’s role as the primary partner and telecommunications supplier of the 2024 Paris Olympic Games.
I am incredibly grateful for the opportunity to learn more about corporate compliance and the legal field in Europe. I plan to pursue an LL.M. in Europe after my third year of law school and my experience in Brussels was invaluable for my future plans.
Professor Diane Marie Amann recently was featured in Expresso, a newspaper based in Lisbon, Portugal, regarding efforts to hold Russian officials accountable for the war in Ukraine.
Reviewing various obstacles to these efforts, Tribuna quoted Amann as follows (in translation):
“One question, obviously, is whether this court will be able to arrest the accused leaders,” acknowledges Diane Marie Amann. Still, she points out, “this is a challenge in all criminal cases, and the magnitude of the challenge should not impede the effort to ensure justice.”
Recalling the March 17, 2023, arrest warrants issued by the International Criminal Court against Russian President Vladimir Putin and his Children’s Rights Commissioner Maria Lvova-Belova (about which Amann has written here), Tribuna wrote:
Although neither has been detained – which highlights the challenge that any legal system faces when trying to guarantee justice while the conflict is ongoing – the decision had effects, considers Amann. “It raised public awareness about the criminal allegations and encouraged states and civil society actors to call for the return of children.”
Amann is Regents’ Professor of International Law, Emily & Ernest Chair in International Law, and Faculty Co-Director of the Dean Rusk International Law Center here at the University of Georgia School of Law. She writes and teaches in areas including transnational and international criminal law, child and human rights, constitutional law, and global legal history.
University of Georgia School of Law student, rising 2L Aubrey “Ellie” Wilson-Wade, recently attended the American Society of International Law (ASIL)’s 2024 ASIL Abroad meeting on June 5-6 at the University of Geneva in Geneva, Switzerland. The two-day conference consisted of dual parallel tracks on Human Rights, International Humanitarian Law, International Criminal Law (Track 1) and International Dispute Resolution & International Economic Law (Track 2). Georges Abi-Saab (honorary professor at The Geneva Graduate Institute) delivered a keynote speech, with Laurence Boisson de Chazournes (University of Geneva) as discussant. Below, Wilson-Wade reflects on her experience as an attendee of the conference. Georgia Law is an academic partner of ASIL.
I am so grateful to have had the opportunity to attend the 2024 ASIL Abroad Conference in Geneva, Switzerland. I was able to attend sessions in both track 1 and track 2, as I have an interest in both tracks’ topics. The most memorable sessions that I attended included “Enforcement of Arbitral Awards Rendered Against States” and “Compensation in International Law.” Additionally, I was able to see a mock arbitration related to growing tensions between investment treaties and environmental protection. These panels taught about investment and trade disputes in international law.
My favorite session was titled “Gender, Sexualized Violence, and Conflict: Incorporating the Women, Peace, and Security Agenda into Global Atrocity Prevention Efforts.” The panelists, including Priya Gopalan, Vanessa Murphy, and Dalila Seoane, were able to share their firsthand knowledge and experience working on issues related to gender-based violence.
Overall, the conference was a once-in-a-lifetime learning experience and every panel had an array of diverse perspectives and ideas. Not only was the substantive portion of the conference great, but I also met so many legal professionals and students during my time in Geneva. In just two days, I was able to connect with students attending law school throughout the United States, as well as from schools in England, Brazil, and Geneva. I was also able to network with legal professionals from all over the world.
As a first-year law student, it was a unique opportunity to learn about intricacies of international law outside of the typical classroom setting from professionals in the field. Additionally, it was a great way to make connections with international lawyers and law students. I would highly recommend any student who wishes to globalize their legal perspective and education to attend this conference.
Recent decades have witnessed environmental, social, and economic upheaval, with major corporations contributing to a host of interconnected crises. The Corporation as Technology examines the dynamics of the corporate form and corporate law that incentivize harmful excesses and presents an alternative vision to render corporate activities more sustainable.
The corporate form is commonly described as a set of fixed characteristics that strongly prioritize shareholders’ interests. This book subverts this widely held belief, suggesting that such rigid depictions reinforce harmful corporate pathologies, including excessive risk-taking and lack of regard for environmental and social impacts. Instead, corporations are presented as a dynamic legal technology that policymakers can re-calibrate over time in response to changing landscapes.
This book explores the theoretical and practical ramifications of this alternative vision, focusing on how the corporate form can help secure an environmentally, socially, and economically sustainable future.
The Dean Rusk International Law Center Visiting Researcher for 2023-2024, Mine Turhan, Assistant Professor of Administrative Law in the Faculty of Law at the Izmir University of Economics in Türkiye, recently concluded her research year at the University of Georgia School of Law under the supervision of Georgia Athletic Association Professor in Law David E. Shipley. Below are some of Turhan’s reflections on her research findings regarding administrative procedure and procedural fairnessat Georgia Law.
I was a visiting researcher at the University of Georgia School of Law and the Dean Rusk International Law Center for my post-doc research during 2023-2024 academic year.
My research was related to administrative procedure and procedural fairness. The concept of administrative procedure serves a dual purpose within a legal framework. Primarily, it defines and establishes the limits of the authority of administrative agencies by outlining the structured steps and processes they must follow. Simultaneously, administrative procedure prevents arbitrary actions of agencies by ensuring accurate decisions by the proper application of the law to the facts. This dual function promotes transparency, fairness, and accountability in the functions of administrative agencies.
My research focused on the right to be heard in administrative procedure, and administrative hearings during the process of individual measures which would adversely affect the person concerned. I looked specifically at American and European procedural rights in adjudicative proceedings, in particular the right to be heard before administrative agencies. I tried to answer how procedural rights were protected by different administrative procedures in the U.S. and European countries against arbitrary actions of administrative agencies. I also tried to understand the administrative hearing procedures and components of hearings in common law and civil law systems.
Administrative procedure acts have a significant role in protecting the procedural rights. Therefore, I focused on the administrative procedure acts of different countries to find an answer. The U.S. Administrative Procedure Act, dated 1946, was helpful for my research. I have analyzed the court precedents regarding the right to be heard and I also have observed administrative hearings in U.S. to better understand administrative hearing procedures in U.S.
Throughout my time at the Dean Rusk International Law Center, I have been impressed by the dedication of the faculty, scholars, and staff to fostering a dynamic learning environment. The guidance and mentorship I received from Professor David Shipley has been instrumental in shaping my research. His expertise and encouragement have inspired me to push the boundaries of my intellectual curiosity and pursue excellence in my studies. The resources available at the School of Law, including the extensive library collections and research databases, have greatly enriched my research endeavors.
As I reflect on my time at the Dean Rusk International Law Center, I am filled with appreciation for the enriching experiences and lasting connections forged during my research. The skills and insights gained through my research studies will undoubtedly serve me well in my future endeavors, both academically and professionally.
I extend my heartfelt thanks to everyone at the Dean Rusk International Law Center and the University of Georgia School of Law for their support and encouragement. I am proud to have been a part of such an vibrant academic community and look forward to carrying forward the relationships formed as I embark on the next chapter of my journey.
Professor Diane Marie Amann recently presented her research on “Child-Taking” during a Forced Separation Workshop at King’s College London, which cosponsored the event along with Queen’s University Belfast School of Law and the UK Gender, Justice and Security Hub.
Organizers of the workshop – Professor Fionnuala Ni Aolain, Dr. Rebekka Friedman, and Dr. Diana Florez – brought together a global array of participants who engaged in a multidisciplinary exploration of instances and consequences of separating families. Studied were contemporary and historical contexts across the globe. They included: armed conflict and similar violence; security, carceral, and migration detention; coerced schooling; enslavement; and illegal adoptions.
Amann’s talk drew from her article, “Child-Taking,” soon to be published in the Michigan Journal of International Law. (Preprint draft available at SSRN.) As Amann theorizes it, child-taking occurs when a state or similarly powerful entity abducts children from their community and then endeavors to remake the children in its own image. This conduct, involving children taken from Ukraine, lies at the heart of the International Criminal Court warrants pending against President Vladimir Putin and another top Russian official. The article also examines other examples of the phenomenon, including the Nazis’ kidnappings of non-German children during World War II and the forced placement of Indigenous children into boarding schools in North America, Australia, and elsewhere.
Amann is Regents’ Professor of International Law, Emily & Ernest Chair in International Law, and Faculty Co-Director of the Dean Rusk International Law Center here at the University of Georgia School of Law. She writes and teaches in areas including child and human rights, constitutional law, transnational and international criminal law, and global legal history.
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