The University of Georgia School of Law’s Emerging Scholars initiative brings accomplished practitioners to campus to hone their teaching and academic-writing skills during a two-year residency. In 2023, three Emerging Scholars began their residencies: Jill Benton (J.D.’99), Shanée Brown, and Mary Yiyue Zhao. Of the three scholars, Zhao’s scholarship and courses include international areas of focus.
Zhao will instruct in the areas of international intellectual property law and international business transactions. Her scholarship includes: “Morals in Place of Markets: Courts’ Approach to Post-Sale Confusion” forthcoming in the Rutgers Law Review, “Investor-State Dispute Settlement Reform: Reconsidering the Multilateral Investment Court in the Context of Disputes Involving Intellectual Property” in the Columbia Journal of Law & the Arts and “Transparency in International Commercial Arbitration: Adopting a Balanced Approach” in the Virginia Journal of International Law.
Before entering academia, Zhao served as an associate for approximately five years at Covington & Burling, where she represented clients in commercial and intellectual property litigation. She was also a visitor at the Max Planck Institute Department of Ethics, Law and Politics during September 2018.
During her time in law school, she worked at the United Nations Commission on International Trade Law in Austria as a legal intern and at the International Law and Policy Institute in Norway as a research assistant.
She earned her bachelor’s degree with highest honors from Cornell University in 2014 and both her law and master’s degrees from Stanford University in 2018.
University of Georgia School of Law professor Christopher M. Bruner published a chapter titled “Managing Fraud Risk in the Age of AI” in a book titled Fraud and Risk in Commercial Law (Hart 2024), edited by professor Paul S. Davies of University College London and professor Hans Tjio of the National University of Singapore (NUS).
This book focuses on contemporary problems related to fraud and risk in commercial law.
It has been said by some that we are in a ‘golden age of fraud’. In part this has been caused by globalisation, technological changes and the financialisation of business. This has resulted in the creation of automated linkages with integrated supply chains and the creation of systemic risks, which have been exacerbated by new forms of intangible assets like tokens and their ease of movement. While regulation has ebbed and flowed given the desire of governments to generate economic growth, as well as the distrust of their coercive powers, the courts have sought to strike a balance between considerations such as commercial certainty and fairness.
The book provides an analysis of key contemporary issues on the theme of fraud and risk in commercial law, including: technology and fraud, secondary liability and ‘failure to prevent’ economic crime, abuse of business entities, insolvency and creditor protection, injunctions and other orders, cross-border issues, the relationship between regulation and private law, and solutions for policy makers.
Christopher M. Bruner is the Stembler Family Distinguished Professor in Business Law at the University of Georgia School of Law and serves as a faculty co-director of the Dean Rusk International Law Center.
Once seen as aspirational and relatively innocuous, ‘sustainability’ or ‘sustainable development’ provisions are now changing the face of international trade agreements. The Sustainability Revolution in International Trade Agreements gathers fundamental, first-hand analyses of these novel commitments across dozens of agreements, considering their legal, political, and economic aspects.
Drawing on perspectives from different parts of the world and engaging experts in the law and practice of sustainability provisions, this volume offers a comprehensive assessment of the latest developments and innovations in international trade agreements. It also evaluates the development challenges that sustainability requirements pose for countries with limited resources and capacity, for whom lower labour and environmental regulatory costs have been a competitive asset.
The present volume explores the intersectional aspects of sustainability – such as gender equality, biodiversity, animal welfare, and Indigenous rights – in addition to the more traditional dimensions of sustainability, namely economic development, environmental conservation, and improvement of labour standards.
There is little doubt that a sustainability revolution in global production patterns is needed. Considering the details of its operation – how it can come into being, who will bear the increased production costs, and how decisions on difficult trade-offs will be made – reveals the immense challenges involved in developing a new international law for sustainable trade. Read together, the chapters in this volume outline the contours this emerging legal framework, examine its practical operation, and offer important reflections upon the real extent and the foreseeable consequences of this sustainability revolution in international trade agreements.
Desirée LeClercq joined the University of Georgia School of Law in 2024 as an assistant professor. She teaches International Trade and Workers Rights, International Labor Law, International Law and U.S. Labor Law. She also serves as a faculty co-director of the Dean Rusk International Law Center and as the faculty adviser for the Georgia Journal of International and Comparative Law.
University of Georgia School of Law student, rising 3L Erin Nalley, recently attended the University of Liverpool School of Law and Social Justice’s second annual Summer School in partnership with the Council of Europe. This year’s Summer School took place in Liverpool, UK from July 8-19 and centered on the theme “Council of Europe at 75: Protecting Human Rights, Democracy, and the Rule of Law in a Rapidly Changing World.“ Below, Nalley reflects on her experience as the first Georgia Law student to attend the Summer School. The University of Georgia and the University of Liverpool are institutional partners.
I have been very fortunate this summer to have the opportunity to represent the University of Georgia School of Law at the University of Liverpool’s second Summer School in the Law of the Council of Europe. This year, the Summer School celebrated the 75th anniversary of the Council of Europe and focused on Protecting Human Rights, Democracy, and the Rule of Law in a Rapidly Changing World. This included focusing on emerging technologies, such as Artificial Intelligence and Neurotechnology, and their interaction with human rights. This is only the second year the University of Liverpool has hosted this Summer School. Still, their unique connection and work with the Council of Europe allows them to provide students and working professionals from around the world with an amazing opportunity to learn not only about the Council of Europe but also about emerging human rights challenges.
As this Summer School focuses on issues that come before the Council of Europe and other European Committees and Tribunals, attendees are mainly from European countries, although not all are European Union countries. I met colleagues from over 20 different countries including Italy, Switzerland, Germany, Ireland, and more. This year there was especially great representation of Balkan states like Bosnia and Herzegovina, Kosovo, North Macedonia, Romania, and Serbia. There were also other participants from countries outside of Europe, including India. This experience was truly diverse and allowed me to make many connections and friendships with those around the world.
For two weeks, I attended lectures on a variety of issues including topics such as AI technology, organ trafficking, the Venice Commission, and counter-terrorism laws. Our lectures were given by practicing lawyers, judges, and academic professionals. There were around 3-4 lectures a day from Monday through Friday. The last day included closing remarks and talks about the future of the Council of Europe and the European Court of Human Rights. All attendees were awarded a certificate for our participation in the Summer School as well.
Although I was the only participant from the United States, I found a lot of common ground with my cohort. I was able to travel around the city and try new restaurants with the same people I could sit with and have a deep and meaningful discussion on human rights issues around the world. My experience was not just academic, but it was also cultural and communal.
Within the city of Liverpool, there are many museums and landmarks. There are many connections to American history, Irish culture, and of course, the Beatles throughout the city. Liverpool is also a great location for trying new foods and drinks. Because of their proximity to Ireland, Irish culture and food is very prominent in Liverpool which means you can experience both English and Irish cuisine in one town. Because of its location on the western coast of England, Liverpool also situated visitors well for additional travel. I was able to take a day trip over one of my weekends to Dublin, and some of my colleagues traveled to Wales and Scotland in their free time.
The University of Liverpool Summer School has been a wonderful experience. Liverpool’s location is great not only for learning more about European and international law, but for getting to experience other countries and cultures as well. The University of Liverpool works hard to use its connections with the Council of Europe to promote and help build the networks of its Summer School participants. It is a fantastic opportunity to build relationships with legal professionals from all over the world in a short amount of time.
I hope to pursue a career in international law after graduation, and this experience will assist me in reaching that goal in many ways. It has allowed me to network with professionals and learn about human rights issues I may hope to work on after law school.
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For more information about attending Liverpool Summer School, please email the Center: ruskintlaw@uga.edu
University of Georgia School of Law professor Assaf Harpaz recently presented his draft paper, “Global Tax Wars and the Shift to Cross-Border Taxation”, at the Junior Tax Workshop, held at the University of Wisconsin Law School. Harpaz also served as a discussant at the workshop.
Below is an abstract from the draft paper:
International taxation is at a crossroads. In a rapidly evolving digital economy, intergovernmental organizations are battling to shape the cross-border tax agenda. Global North economies have dominated this regime through the Organisation for Economic Co-operation and Development (OECD), which has drawn backlash due to its undemocratic procedure and unfavorable outcomes for developing countries. Meanwhile, the United Nations has occupied a relatively peripheral role in global tax governance. Nonetheless, in 2023, developing countries overwhelmingly supported the establishment of a new Framework Convention on International Tax Cooperation within the UN. The unprecedented initiative marks a novel challenge to the Global North’s hegemony in international tax policymaking.
This article conceptualizes the contemporary international tax discourse as “tax wars.” It contrasts the taxing powers and interests of the OECD-led Global North with those of the UN-backed Global South. The article argues for a shift towards source-based taxation, drawing on procedural and distributive justice principles. To do so, the article proposes expanding the permanent establishment standard in model treaty language, creating an opportunity for broader taxation of business profits in the source country. This transition will address longstanding disparities and is increasingly warranted in a digital economy that does not rely on physical presence.
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.
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.
University of Georgia School of Law professor Assaf Harpaz recently submitted comments on the Zero Draft Terms of Reference for a United Nations Framework Convention on International Tax Cooperation.
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 10 Fellows in attendance have work experience in anti-human trafficking, advocacy for women and girls, human rights, and refugee and victim assistance, among other topics. A total of 10 countries were represented in this group: The Republic of Congo, Ethiopia, Mali, South Africa, Zambia, Zimbabwe, Kenya, Burkina Faso, Uganda, and the Ivory Coast.
Scartz, Prittie, and Lartey began the roundtable by discussing their respective backgrounds and work, and then answered the Fellows’ questions. This is the second year that the law school has hosted a group of Fellows.
The Mandela Washington Fellowship for Young African Leaders is the flagship program of the U.S. government’s Young African Leaders Initiative (YALI) and sponsored by the U.S. Department of State. Since 2014, nearly 4,200 young leaders from every country in Sub-Saharan Africa have participated in the Fellowship. Mandela Washington Fellows, between the ages of 25 and 35, are accomplished innovators and leaders in their communities and countries.
exchange of notes 