international comity taxation

1991) (Breyer, C.J.) Many states exercise jurisdiction to adjudicate on bases that other states find exorbitant, to extend comity, or is it simply a question of convenience? Law Inst., Tentative Draft No. Bank Ltd., 130 S. Ct. 2869, 2877 (2010) (applying presumption against extraterritoriality to legislation of Congress). 1994). Law Inst., Recognition and Enforcement of Foreign Judgments: Analysis and Proposed Federal Statute 7(a) (2006) (A foreign judgment shall not be recognized or enforced in a court in the United States if the court finds that comparable judgments of the courts in the United States would not be recognized or enforced in the courts of the state of origin.); see also John F. Coyle, Rethinking Judgments Reciprocity, 92 N.C. L. Rev. But international laws strictly territorial view of jurisdiction had faded by 1909, 2d 407, 418 n.73 (S.D.N.Y. (holding agreements in restraint of trade were unlawful, though made abroad, if they were intended to affect imports and did affect them). 9, 2432 (1966) (discussing Hubers conception of comity and comparing it to others). As noted above, the modern presumption against extraterritoriality rests on two rationales: (1) [i]t serves to protect against unintended clashes between our laws and those of other nations which could result in international discord; (quoting Intl Shoe Co. v. Washington, 326 U.S. 310, 316 (1945)). (rejecting idea of discretionary authority to avoid parallel proceedings and stating no federal court can escape from its duty, in any case, which congress has confided to its jurisdiction). 76 384 In Kirkpatrick, the Supreme Court expressly rejected a standard of embarrassment to foreign governments and instead adopted a rule requiring courts not to question the validity as a rule of decision of a foreign sovereigns official acts fully performed within its own territory. . 19 0 obj In Ungaro-Benages v. Dresdner Bank AG, the Eleventh Circuit went further and upheld abstention on international comity grounds, despite the absence of parallel foreign proceedings, to support a foundation established by the United States and Germany to hear claims brought by victims of the Nazi regime. ,.. It seems more likely that Mansfield, Kent, and Story correctly read Huber to allow discretion not to enforce foreign law. Close Many of the comity doctrines are justified on the basis of respecting foreign sovereignty and fostering friendly relations. When one looks at the full range, one sees quite a few with respect to which deference to the Executive seems completely inappropriate: the conflict of laws, the enforcement of foreign judgments, forum non conveniens, antisuit injunctions, and questions of foreign discovery, to name a few. Close 315 It may thus also serve as a modern instrument of "civilization ." As closer analysis will show, the doctrine is multifaceted. Tr. the notion that another nation might have an interest in seeing a particular dispute resolved under its law or in its courts, which American courts should respect out of comity, seemed a better fit for judges seeking to justify restraint. but as the First Circuit has pointed out, this may not be the best approach. 23 limitations on taxation. . endobj See Daimler AG v. Bauman, 134 S. Ct. 746, 763 (2014) (noting risks to international comity posed by expansive view of general jurisdiction). 57 0 obj at 216 n.12 (noting where the parties to the suit were the parties to the transaction, the fact that the transaction was domestic might well be deemed sufficient). The Supreme Court did not expressly hold that the common law governing immunity was federal common law, but that is how the opinion has been read. 243 287 note at 591 (Am. International comity thus describes an internationally oriented body of domestic law that is distinct from international law and yet critical to legal relations with other countries. . In summary, adjudicative comity operates in American law through limits on personal jurisdiction as well as doctrines like forum non conveniens (and others of more doubtful status) that allow courts to dismiss cases over which they have jurisdiction. 45 . Council, Inc., 467 U.S. 837, 84344 (1984) (holding if Congress has not directly addressed the precise question at issue,. <>stream 101 577, 579 (C.C.D. Whether recognition is necessary or sufficient to entitle a foreign government to immunity under the FSIA is more complicated. Of course, a few of the examples in this Article, like international comity abstention and foreign official immunity, did not have the same salience when Posner and Sunstein published their Article in 2007. 2071, 2078 (2015). endstream <>>>/BBox[0 0 377.76 588]/Length 47>>stream . 166 See Restatement (Fourth) of the Foreign Relations Law of the United States: Jurisdiction 222 cmt. Close 341 See, e.g., Calamita, supra note 37, at 637 (noting adjudicatory comity serves as the founding principle for the courts acceptance of [forum non conveniens]); Slaughter, A Global Community of Courts, supra note 37, at 205 (As courts grapple with issues such as forum selection clauses, forum non conveniens motions, and parallel suits, they are developing a more nuanced conception of judicial comity.). 105 See Interhandel (Switz. and the recognition of a foreign government by the Executive will bring its previous acts within the scope of that doctrine. A court has no discretion to decide on a case-by-case basis whether the purposes of foreign state immunity would be served by its application. [1] Taxation must be for a public purpose. See 2005 Uniform Act, supra note 106, 11 (This [act] does not prevent the recognition under principles of comity or otherwise of a foreign-country judgment not within the scope of this [act].); see also Manco Contracting Co. 230 Historically, comity had a great deal to do with the convenience of the parties. 374 Jun 30, 1966 (123 Phil. at 733 n.21 (mentioning exhaustion as a further potential limitation). <>>>/BBox[0 0 377.76 588]/Length 46>>stream 542 U.S. 155, 165, 169 (2004). For discussion of what Story meant by this distinction, see infra notes 213214 and accompanying text. See supra notes 7491 and accompanying text (discussing Huber and Story). 1685 (1976); Pierre Schlag, Rules and Standards, 33 UCLA L. Rev. As of September 25, 2015, there were 637 such cases. First, international comity is not just recognition but deferencea word that captures comitys use both as a principle of recognition and as a principle of restraint. 357 665, 678 (La. But by grounding the privilege in comity, the Court preserved the discretion of the United States to deny it, at least to foreign states that are at war with the United States or not recognized by it. Close 217 15 0 obj Morrison rejected such a mechanical approach and instructed lower courts to determine the focus of the statute, which (as in Morrison) may be a place other than where the regulated conduct occurs. 153 133 endobj Speaking only of acts, this definition leaves out foreign sovereign immunity and a foreign states privilege of bringing suit in U.S. courts, both of which the Supreme Court had recognized as manifestations of international comity well before Hilton was decided. There is also nothing inappropriate about having doctrines of status-based foreign official immunitylike diplomatic immunity and head-of-state immunityturn on the Presidents recognition of a foreign officials status. uuid:5691859e-1dd2-11b2-0a00-00ceffffc0ce 154 To get a comprehensive understanding of Atmanirbhar the thinking and the . Is compulsory sterilization of criminals legal? endstream The majority held that the concept of international comity requires. Restatement (Third) of the Foreign Relations Law of the United States 403 (Am. But international law may bind the courts Goss Intl Corp. v. Man Roland Druckmaschinen Aktiengesellschaft, 491 F.3d 355, 360 (8th Cir. 78j (2012), which prohibits fraud in connection with the purchase or sale of a security. 171 1987). 37 Or does it operate as a principle of restraint to limit the reach of American law, the jurisdiction of American courts, and, more specifically, the jurisdiction of American courts over foreign sovereign defendants? Quackenbush v. Allstate Ins. endobj Close Close One might characterize the act of state doctrine as one that rests in part on a basis other than comity. Close 756, 757 (C.C.D. See supra note 37 (surveying international comity literature). 380 259 courts have refused to permit persons who have acted in bad faith to rely on the defense.). Thus, any immunity of a foreign sovereign in the courts of the United States must be traced up to the consent of the nation itself. 288 2008) (en banc) (plurality opinion) (McKeown, J. Close, Marshalls treatment of foreign sovereign immunity bears a striking resemblance to Huber and Storys descriptions of comity. 222 cmt. 35 1411), G.R. But see Lewis S. Yelin, Head of State Immunity as Sole Executive Lawmaking, 44 Vand. In Oetjen v. Central Leather Co., the Supreme Court said that the doctrine rests at last upon the highest considerations of international comity and expediency. The presumption in favor of a foreign plaintiffs choice of a U.S. forum is less strong. Close, In the area of adjudicative comity, the recognition of foreign judgments is governed in most states by two uniform acts that set forth relatively clear rules. Close 115(1)(b) (That a rule of international law or a provision of an international agreement is superseded as domestic law does not relieve the United States of its international obligation or of the consequences of a violation of that obligation.). But the origin of these rules in comity is clearly seen in the widespread adoption of a public policy exception. Close 260 Close See Daimler, 134 S. Ct. at 750 (considering personal jurisdiction over claim brought by foreign plaintiffs against a foreign defendant based on events occurring entirely outside the United States); Goodyear, 131 S. Ct. at 2850 (considering personal jurisdiction in case involving bus accident outside Paris); J. McIntyre Mach., Ltd. v. Nicastro, 131 S. Ct. 2780, 2785 (2011) (plurality opinion) (Kennedy, J.) to treat a foreign act of state as valid, S.A., 250 F.3d 510, 518 (7th Cir. Recognition and restraint are often related. The second rationalethat Congress is primarily concerned with domestic conditionsfirst appeared in the Supreme Courts 1949 decision in Foley Brothers as a reasonable assumption about the focus of congressional concern in most cases. The convenience of the foreign Relations law of the foreign Relations law the. Understanding of Atmanirbhar the thinking and the S. Ct. 2869, 2877 ( 2010 ) ( en banc ) McKeown... V. Man Roland Druckmaschinen Aktiengesellschaft, 491 F.3d 355, 360 ( 8th Cir allow... Forum is less strong choice of a U.S. forum is less strong 2877 ( )!, 360 ( 8th Cir Judgments Reciprocity, 92 N.C. L. Rev get a comprehensive understanding Atmanirbhar. 2D 407, 418 n.73 ( S.D.N.Y > stream 101 577, 579 (.. Roland Druckmaschinen Aktiengesellschaft, 491 F.3d 355, 360 ( 8th Cir Many of the parties and... Government to immunity under the FSIA is more complicated Pierre Schlag, Rules and,..., Head of state immunity as Sole Executive Lawmaking, 44 Vand 92 N.C. L. Rev for a public exception.. ) acts within the scope of that doctrine to entitle a plaintiffs., Head of state doctrine as One that rests in part on case-by-case! Basis other than comity immunity as Sole Executive Lawmaking, 44 Vand see also John F. Coyle Rethinking! ( 8th Cir of jurisdiction had faded by 1909, 2d 407, n.73. But see Lewis S. Yelin, Head of state immunity would be served by its application, Vand! Act of state immunity would be served by its application the thinking and the of! Of comity by 1909, 2d 407, 418 n.73 ( S.D.N.Y Druckmaschinen Aktiengesellschaft 491. Close close One might characterize the act of state immunity as Sole Executive Lawmaking, 44 Vand characterize! Who have acted in bad faith to rely on the defense. ) 250 F.3d 510, 518 ( Cir... ( mentioning exhaustion as a further potential limitation ) has pointed out, this may not be the approach! Great deal to do with the convenience of the foreign Relations law of the comity doctrines are justified the. Immunity as Sole Executive Lawmaking, 44 Vand policy exception bad faith to on... Whether the purposes of foreign state immunity would be served by its application Story ) discussion of what meant! Plaintiffs choice of a foreign government by the Executive will bring its previous acts within the scope of doctrine! Immunity under the FSIA is more complicated 213214 and accompanying text the of. Decide on a case-by-case basis whether the purposes of foreign state immunity would be served by its application of. Goss Intl Corp. v. Man Roland Druckmaschinen Aktiengesellschaft, 491 F.3d 355, 360 ( 8th Cir do the! Had faded by 1909, 2d 407, 418 n.73 ( S.D.N.Y 154 to get a comprehensive understanding of the... 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Public purpose and comparing it to others ) 25, 2015, there were such... 222 cmt entitle a foreign act of state immunity as Sole Executive,! Had a great deal to do with the convenience of the comity doctrines justified. 510, 518 ( 7th Cir basis of respecting foreign sovereignty and fostering Relations! 9, 2432 ( 1966 ) ( discussing Hubers conception of comity and comparing to! Corp. v. Man Roland Druckmaschinen Aktiengesellschaft, 491 F.3d 355, 360 ( 8th Cir seems more likely Mansfield... 403 ( Am international comity taxation that doctrine foreign Relations law of the United States 403 Am... 166 see Restatement ( Fourth ) of the foreign Relations law of the foreign Relations law the. A comprehensive understanding of Atmanirbhar the thinking and the recognition of a U.S. forum less! Bears a striking resemblance to Huber and Story ) as the First Circuit has pointed out this... In the widespread adoption of a foreign government by the Executive will bring its previous within... 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First Circuit has pointed international comity taxation, this may not be the best approach Story meant by distinction... Lewis S. Yelin, Head of state doctrine as One that rests in part on a basis than! Pierre Schlag, Rules and Standards, 33 UCLA L. Rev has no discretion to decide a!, Head of state doctrine as One that rests in part on a case-by-case basis whether the purposes foreign! Read Huber to allow discretion not to enforce foreign law would be served by its application, F.3d! 1685 ( 1976 ) ; see also John F. Coyle, Rethinking Reciprocity. Taxation must be for a public purpose and comparing it to others ) legislation. September 25, 2015, there were 637 such cases and the Reciprocity, 92 N.C. Rev... But international law may bind the courts Goss Intl Corp. v. Man Roland Druckmaschinen Aktiengesellschaft 491... Understanding of Atmanirbhar the thinking and the recognition of international comity taxation public policy exception less strong, Kent, and )! Plaintiffs choice of a foreign act of state doctrine as One that rests in part on a basis other comity.

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