Gilbert v. United States, 998 F. 3d 410 – Court of Appeals, 9th Circuit 2021 FIRPTA and the FDAP rules require the transferee—or buyer—in taxable transactions with a foreign entity to deduct, withhold, and pay a prescribed amount to the Internal Revenue Service (IRS). 26 U.S.C. § 1472; 26 U.S.C. § 1445(a). Congress specifically enacted […]
Category: International
The Harmonized System for Exports
Among industry classification systems, Harmonized System (HS) Codes are commonly used throughout the export process for goods. The Harmonized System is a standardized numerical method of classifying traded products. The HS is administrated by the World Customs Organization (WCO) and is updated every five years. It serves as the foundation for the import and export classification systems used in the United […]
Jurisdiction Under 28 U.S.C. § 1581(a)
JARAMILLO SPICES CORP. v. United States, 531 F. Supp. 3d 1354 – Court of Intl. Trade 2021 “It is a well-established principle that federal courts … are courts of limited jurisdiction marked out by Congress.” Norcal/Crosetti Foods, Inc. v. United States, 963 F.2d 356, 358 (Fed. Cir. 1992) 1357*1357 (citations omitted). In the Customs Courts Act of 1980, Congress […]
The expropriation exception to the Foreign Sovereign Immunities Act (FSIA)
The Foreign Sovereign Immunities Act of 1976 (FSIA or Act), provides, with specified exceptions, that a “foreign state shall be immune from the jurisdiction of the courts of the United States and of the States ….” 28 U.S.C. § 1604. One of the jurisdictional exceptions — the expropriation exception — says that “[a] foreign state […]
The Convention on the Recognition and Enforcement of Foreign Arbitral Awards
The New York Convention provides a carefully structured framework for the review and enforcement of international arbitral awards. Only a court in a country with primary jurisdiction over an arbitral award may annul that award. Courts in other countries have secondary jurisdiction; a court in a country with secondary jurisdiction is limited to deciding whether […]
Oil Pollution Act of 1990
IN RE: OIL SPILL BY the OIL RIG “DEEPWATER HORIZON” IN the GULF OF MEXICO, ON APRIL 20, 2010 On April 20, 2010, a blowout, explosions, and fire occurred aboard the semi-submersible drilling rig DEEPWATER HORIZON as it was preparing to temporarily abandon a well, known as Macondo, it had recently drilled some 50 miles […]
Sources of international law
The Supreme Court has enumerated the appropriate sources of international law. The law of nations “may be ascertained by consulting the works of jurists, writing professedly on public law; or by the general usage and practice of nations; or by judicial decisions recognizing and enforcing that law.” United States v. Smith, 18 U.S. (5 Wheat.) 153, 160-61, […]