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More Information


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More Information


1. What the courses/program do for you

2. List of guest speakers and field trips in summer 2016 program

3. ACCT 490 syllabus (note: this is the most-recent program’s syllabus; the 2018 syllabus is in progress)

4. CLAW 490 syllabus (note: this is the most-recent program’s syllabus; the 2018 syllabus is in progress)

5. Non-program travel opportunities (these are optional, non-program events)

6. A list of some places students have visited during independent travel between base cities

7. Some comments from people associated with the program

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What the Courses/Program Do for You


What the Courses/Program Do for You


What the Courses in the Summer 2018 Multi-Site Business in Europe Program Fulfill at Your University

 

This depends on your university, your course of study and related graduation requirements. 

 

For Miami University students the courses (program) do the following:

  1. The courses can meet the Global Perspectives requirement under Foundation III. 
  2. The courses transfer as business courses and can meet a variety of requirements.
  3. Six hours of professional electives.
  4. The six hours count toward the 150-hour requirement to sit for the CPA exam. 
  5. For accountancy majors who plan on taking the CPA exam in a state that requires 30 hours of accountancy courses then ACCT 490 provides three of those hours.
  6. ACCT 490 can be used as an elective in the International Business minor.
  7. CLAW 490 transfers to Miami University as BLS 464.  Thus, it can be used as part of the Business Legal Studies (BLS) minor and the International Business minor. 
  8. The courses can be combined with one other course (that you might have taken already) to meet a self-designed thematic sequence.  You must work this out with your academic advisor.

 

We can give you guidance on all these items.

 

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Guest Speakers and Field Trips


Guest Speakers and Field Trips


GUEST SPEAKERS AND FIELD TRIPS in the most-recent program

Bradley Fry, CFO Europe and Africa, General Cable, Barcelona [Munich]  

Dr. Klaus von Brocke, Partner, EU Tax Services, E&Y Germany, Munich [Munich] 

Sally Shinabarger, Manager, KPMG, Zurich [Geneva]

Mark Hempstead, Vice President, J.P. Morgan Private Banking, Geneva [Geneva]

Sottos Kouvaras, CEO, Greek Sails, Inc., Athens [Athens]

International Chamber of Commerce (ICC), Paris [Paris]  

Emily O’Connor, Senior Policy Executive, Banking Commission, Commercial Law and Practice Commission

Mary Kelly, Director of Editorial and Internal Communications

World Trade Organization (WTO), Geneva [Geneva]

Jean-Daniel Rey, Counsellor, Regional Trade Agreements Section

Normandy D-Day beaches

Dachau

The Vatican

Ancient Athens - Acropolis

 

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ACCT 490 Syllabus


ACCT 490 Syllabus


ACCT 490 – Special Topics in Accounting

Three Credit Hours

Course Syllabus

Professor:

Dr. Thomas M. Porcano

Tel 513.255.7583

E-mail: porcantm@yahoo.com

 

 Course Fulfillment:

This depends on your university and major.

 

Course Objectives:

The primary objectives of ACCT 490 are to introduce students to: (1) the financial accounting standard setting process and general taxation aspects of the USA and Western European countries; (2) general tax policy issues; (3) general issues in international taxation; (4) accounting and taxation issues as they affect and are affected by European Union; (5) general aspects dealing with a firm’s foreign direct investment (FDI) decision making; (6) how taxes affect behavior and decision making, and (7) various business, professional, cultural, and social aspects of Western Europe.  This introduction will enable us to perform comparative analyses of the various aspects of the USA and Western European countries. 

Additionally, the course is part of the Summer Multi-Site Business in Europe Program whose purpose as an academic program is to provide students with a global experience via three components: (1) in-class learning, (2) guided discovery via professional speakers and interactions and guided tours, and (3) personal discoveries through personal travels within base cities and between base cities.

 

Readings:

You must come to class prepared to discuss the assigned materials.

 

Background:

This is the 21st year for this program (course). More than 1,400 students from 17 universities have participated in the program (course).  Materials are constantly updated and revised to provide the most current and relevant perspectives of course topics.

 

Grading: 

Exam 1                                    100 points

Exam 2                                   100

Participation*                          100

Presentation                           100

Total                                        400 points 

 

*You must come to class ready to participate in a discussion of the day’s topics.  Students will be randomly selected to answer questions and offer insight on the day’s topics.

 

Presentation:

Students will be placed in four-person groups.  Each group will be assigned a topic.  Each group must create a bullet-format PowerPoint presentation.  The presentation must have: a cover slide with each student’s name; an introductory slide (to the general topic); at least two separate slides for each subtopic/reading, which begins with the name of the subtopic/article; and a closing slide that summarizes the general topic/implications of all the group’s assigned topics.  The name of the file is your group number.  The PowerPoint file must be saved as a separate document (and not a Google document) and must be sent to Dr. Porcano as an email attachment.  Dr. Porcano will create a file for all presentations but make sure you can access it on the web if necessary.  You must present your topic to the class while we are in Europe, using your PowerPoint slide as your guide. 

 

Attendance:

We have several meetings in the USA prior to departure.  You will be given advanced notice of when and where they will occur.  In addition, we have 18 meetings in Europe as indicated on the next page.  Total meeting time is 2,250 minutes. Attendance to all classes and field trips is mandatory.  All class meeting times are coordinated.

 

Behavior:

All program rules apply while we are in a base city or on a field trip; thus, you must behave appropriately.  You must be respectful of all hotel personnel, hotel guests, field trip guides, etc.  Any behavior that is detrimental to the program will not be permitted, and if this occurs then the student(s) responsible will be dismissed from the program immediately.  Also, due to the safety concern, the student’s parents will be notified.

 

**If you withdraw from the program then you may not continue to travel with the group.**

 

Tentative Daily Europe Schedule of Class Topics (broken down by weeks): 

Day     Place                                        Topic

1          Paris                                        Risk

2          Paris                                        Normandy D-Day beaches field trip

3          Paris                                        European Union (EU); Harmonization

4          Paris                                        Financial Accounting; International Chamber of Commerce (ICC) field trip

************************************************************************

1          Munich                                  Financial Accounting

2          Munich                                 International Accounting; Harmonization; Mike’s Bike Tour

3          Munich                                 Taxation; Dachau field trip                                  

4          Munich                                 Taxation; Foreign Direct Investment (FDI)

************************************************************************

1          Geneva                                  FDI

2          Geneva                                 Comparative Taxation; World Trade Organization (WTO) field trip

3          Geneva                                 Exam 1

4          Geneva                                 Comparative Taxation

************************************************************************

1          Rome                                      Comparative Taxation

2          Rome                                     International Taxation; Vatican Tour field trip

3          Rome                                     International Taxation

************************************************************************

1          Athens                                    Tax Treaties; U.S. Citizens Abroad;

2          Athens                                   International Taxation; Ancient Athens Tour field trip

3          Athens                                   Exam 2

 

Note 1: Remember, this is a tentative schedule. Times and topics of events may change.  Guest speakers will be presenting during some of the classes and/or before dinner.  Be sure to listen for any changes announced in class. 

 

Note 2: The Program Information and Itinerary Packet contains more information on day-to-day activities and events.

 

Group Project Assignments:

Topics per group follow

Group membership follows the topics per group

 

Readings List

(and which group is responsible for leading the discussion of these readings)

 

Group 1 – Risk:

  • Healey, J.R., “Honda Bumps up U.S. Production to Reduce Currency Risk,” USA Today, August 18, 2012, 1B.
  • Bellman. E. “Regional Powers Sting Firms in Indonesia,” Wall Street Journal, October 9, 2013, A11.
  • Davidson, P. “Uncertainty Proves a Real Drag,” USA Today, October 17, 2013, B1.
  • Buttonwood, “Where Will the Boot Land Next?” The Economist, November 9, 2013, 76.
  • Parussini, G., “Goodyear Managers Held Hostage,” Wall Street Journal, January 7, 2014, B3.
  • Fairless, T., “U.S. Tech Giants Battle Europe’s Sovereign States,” Wall Street Journal, December 9, 2014, A1-A2.

Group 2 – EU:

  • Catan, T., “Spain’s Struggle Illustrates the Pitfalls of Europe’s Common Currency,” Wall Street Journal, September 14, 2009, A2.
  • Walker, M. and G. Steinhauser, “Plans for Political Union Unravel in Europe,” Wall Street Journal, October 23, 2013.
  • Charlemagne, “Desillusion,” The Economist, November 16, 2013, 60.
  • Almeida, H., “Tax-Averse Discover Portugal,” Bloomberg Businessweek, August 4-10, 2014, 14-15.
  • Gummer, C., “Germany’s Faithful Balk at Tweak to Church Tax,” Wall Street Journal, September 3, 2014, A14.
  • Legorano, G., “Southern Europe’s Tax Collectors Try Again,” Wall Street Journal, January 23, 2015, A8.

Group 3 – Financial Accounting:

  • Garside, J., “Hewlett-Packard Faces $1bn Lawsuit from Shareholders over Autonomy Deal,” The Guardian, May 7, 2013.
  • Ante, S. E., “H-P Audit Alleges Autonomy Errors,” Wall Street Journal, February 4, 2014, B6.
  • Calia, M., “Hertz Accounting Woes Grow,” Wall Street Journal, November 15-16, 2014, B3.
  • Henry, D. “A Better Way to Keep the Books?” BusinessWeek, September 15, 2008, 35.

Group 4 – Taxes:

  • Sandstorm, G., “Carlsberg Opposes Beer Tax in Russia,” Wall Street Journal, October 5, 2009, B3.
  • Alpert, L., “Russian Beer Fest Goes Flat, Wall Street Journal, August 17-18, 2013, B1, B5. 
  • Bomsdorf, C., “Denmark Scraps ‘Fat Tax’ after a Year,” Wall Street Journal, November 12, 2012, A12.
  • The Economist, “Greek’s Shadow Economy: The Treasures of Darkness,” The Economist, October 11, 2014, 83.

Group 5 – Taxes:

  • Dolan, M., “To Outfox the Chicken Tax, Ford Strips Its Own Van,” Wall Street Journal, February 10, 2009, A1, A14.
  • Flynn, F. and C. Mullen, “Tech Companies Love Dublin’s Tax Rates,” Bloomberg Businessweek, April 8-14, 2013, 13-14.
  • The Economist, “Free Exchange: Levying the Land,” The Economist, June 29, 2013, 69.
  • Emsden, C., “In Italy, Tax Model Blocks Shot at Recovery,” Wall Street Journal, November 18, 2013, A13.

Group 6 – FDI:

  • Capell, K. “Lower Your Taxes: Come to Switzerland,” BusinessWeek, September 21, 2009, 62.
  • Ball, D. and C. Bryan-Low, “Switzerland States Compete on Tax Cuts,” Wall Street Journal, February 10, 2010, A9.
  • Campbell, M. and A. Kirchfeld, “London Calling to Faraway Towns,” Bloomberg Businessweek, November 4-10, 2013, 22-23.
  • Cronin, B., “Overseas Cash Goes Elsewhere,” Wall Street Journal, December 9, 2013, A2.

Group 7 – FDI:

  • Wotapka, D., “Chattanooga Reinvents Itself, at Its Own Pace,” Wall Street Journal, April 18, 2012, A6.
  • Woskin, E., C. Matlack, and A. Rothman, “Alabama Opens Its Wallet to Woo Airbus,” Bloomberg Businessweek, April 22 - April 28, 2013, 25-26.
  • McWhirter, C., “Georgia Offered Mercedes $23 Million in Incentives to Move to Atlanta,” Wall Street Journal, January 13, 2015, B1, B4.
  • Schwartzel, E., “Movie Studio’s Latest Hit: Global Tax Breaks,” Wall Street Journal, September 1, 2013.
  • Schwartzel, E., “Luring Hollywood Back Home, Wall Street Journal, October 20, 2014, A3. 

Group 8: Taxes and Taxpayer Behavior:

  • Moffett, S. and A. Granitsas, “Tax Evasion Dogs Greece,” Wall Street Journal, February 10, 2010, A13.
  • McKinnon, J.D. and L. Saunders, “Foreign Deals on Tax Dodging,” Wall Street Journal, February 9, 2012, C2.
  • Schechner, S. and A. Thomson, “EU Nations Aim to Close Web Company Tax Loopholes,” Wall Street Journal, December 3, 2012, B3.
  • Editorial, “Greek Tax Insanity,” Wall Street Journal, January 14, 2013, A14.

Group 9: International Taxation and Capital/Taxpayer Mobility – Part I

  • McKinnon, J.D. and S. Thurm, “U.S. Firms Move Abroad to Cut Taxes,” Wall Street Journal, August 29, 2012, B1-B2.
  • The Editors, “Don’t Blame Apple for Keeping Its Money,” Bloomberg Businessweek, May 23, 2013.
  • Rattner, S., “The Corporate Tax Dodge,” International Herald Tribune (The Global Edition of the New York Times), May 25-26, 2013, 7.
  • Rubin, R., “Companies Keep Piling Up Cash Overseas,” Bloomberg Businessweek, March, 2014, 51-52.

Group 10 – International Taxation and Capital/Taxpayer Mobility – Part II

  • Rhoads, C., “Motorola Says IRS Seeks More in Taxes,” Wall Street Journal, August 14, 2004, A3.
  • Matthews, R.G. and J. Whalen. “Glaxo to Settle Tax Dispute with IRS over U.S. Unit for $3.4 Billion,” Wall Street Journal, September 12, 2006, A3.
  • Carreyrou, J. and J. Drucker, “Merck Adds U.S., Canada to Woes,” Wall Street Journal, November 8, 2006, A3.
  • The Economist, “Tax ‘n’ Wealth and Rock ‘n’ Roll,” The Economist, January 6, 2007, 45.
  • Browning, L. “Celebrity Royalties Flow into Dutch Tax Shelters,” International Herald Tribune, February 4, 2007.
  • Marson, J., “French Icon Gets Star Treatment - and Job Offer - in Russia,” Wall Street Journal, January 7, 2013, A8.

Group 11 – International Taxation and Government Tax Collection Enforcement

  • Higgins, A., “E.U. Nations Give Ground in Assault on Tax Evasion,” International Herald Tribune (The Global Edition of the New York Times), May 23, 2013, 1, 15 
  • Paletta, D. and K. Linebaugh, “Dublin Moves to Block Controversial Tax Gambit,” Wall Street Journal, October 16, 2013, A1, A14.
  • Graffy, C., “A Special Tax Misery for Americans Living Abroad,” Wall Street Journal, July 18, 2013, A15.
  • Saunders, L. “More Taxpayers are Abandoning the U.S.,” Wall Street Journal, November 14, 2013, C3.
  • Saunders, L. “Swiss Banks Pressure Clients,” Wall Street Journal, December 28-29, 2013, B8.
  • Broom, G. “Geneva’s Banks Push Clients to Come Clean, Bloomberg Businessweek, June 23-29, 2014, 43-44.

Group 12 – Corporate (Tax) Inversions

  • Mider, Z. R., “The Greatest Tax Story Never Told,” Bloomberg Businessweek, December 22-28, 2014, 50-53.
  • Mider, Z. R., “Big Enough to Drive a Government Contract Through It,” Bloomberg Businessweek, July 14-20, 2014, 25-26.
  • Foroohar, R., “The Artful Dodgers: Companies that Flee the U.S. to Avoid Taxes Have Forgotten How They Got So Big in the First Place,” Time, September 22, 2014, 26.
  • The Economist, “How to Stop the Inversion Perversion,” The Economist, July 26, 2014, 12-13. 

Group 13 – Europe’s Attack on Corporate Tax Arbitrage – Part I:

  • Mattich, A., “On Apple, Fiat and Corporate Tax Arbitrage,” Wall Street Journal, September 30, 2014
  • Schechner, S., “How Apple’s Tax Structure Works,” Wall Street Journal, September 30, 2014.
  • Fairless, T., “EU Believes Apple, Fiat Tax Deals Broke Laws,” Wall Street Journal, October 1, 2014, B3.
  • Mudd, T., “EU’s State-Aid Finding on Apple May Bring an Irish Chill,” Wall Street Journal, September 30, 2014.

Group 14 – Europe’s Attack on Corporate Tax Arbitrage – Part II:

  • Schechner, S., “Google’s Tax Setup Faces French Challenge,” Wall Street Journal, October 9, 2014, A1, A14. 
  • The Economist, “Death of the Double Irish,” The Economist, October 18, 2014, 75-76.
  • Winning, N., “U.K. Details ‘Google Tax’ Plans, Wall Street Journal, December 11, 2014, B3
  • Fairless, T., “EU Presses Amazon on Taxes,” Wall Street Journal, January 17-18, 2015, B3.

Group 15 – Corporate Taxes – Reform or Repeal:

  • The Economist, “Why Taxes on Companies are Bad for the Common Man,” The Economist, July 1, 2006, 71.
  • Porter, E., “Look Past Corporations for Taxes,” International Herald Tribune (The Global Edition of the New York Times), May 30, 2013, 14-15. 
  • Graetz, M. J., “The Bipartisan ‘Inversion’ Evasion,” Wall Street Journal, September 26, 2014, A13.

 

ACCT 490 – Topical Outline

 Risk

In general

Types of risk

Multijurisdictional (cross-border) risk

Risk borne by private-sector entities

Risk borne by governments

 

European Union (EU)

            Predecessors

            Reason for formation

Was risk a factor?

European Union

Overall structure

Objectives

Stability measures

Was risk a factor?

Formation

Current situation

Harmony or discord within EU (across EU members)

 

Financial Accounting, International Accounting, Harmonization

            Purpose

            Government perspective

              What are the risks?

            Public-sector (investors) concerns

              What are the risks?

            Cultural effects/influences on accounting formation and implementation

            U.S. versus EU

 

Taxation

           Overview

           Purpose/Objectives of a tax system

           Types of taxes

           Cross-border comparisons

           U.S. tax system attributes

            EU member countries’ attributes

            Differences and similarities

            Lost in a black hole

                Tax evasion across countries

                Some causes of differences

General

Cultural

Tax morale

Risk borne by governments

Risk borne by private-sector entities

 

Foreign Direct Investment (FDI)

Overview

 Need and rationale for FDI

Extent of FDI

Benefits and costs to host and home countries

Inter-country competition for FDI

Nontax and tax incentives for FDI

Intra-country (e.g., state v. state, canton v. canton) competition for investment

Risk borne by governments

Risk borne by private-sector entities

           

Comparative Taxation

Tax schemes – differences and similarities

Who “likes” paying taxes?

Cross country comparisons

Italy, Greece, Puerto Rico and U.S. examples

U.S. hunt for tax evaders

Taxation of multijurisdictional income

 Competing approaches

  Which countries use which approaches?

Taxation of multi-entity income

Competing approaches

Which countries use which approaches?

Direct taxes versus indirect taxes

Value added tax (VAT)

Origin – France

Purpose

Structure

Extent of use

Reasonably worldwide but not in the USA

Risk borne by governments

Risk borne by private-sector entities

 

International Taxation

Inter-temporal income shifting

Multinational (jurisdictional) tax planning

Tax-induced earnings management

Purpose

Rationale

Implementation

Multijurisdictional income shifting

Country selection for income/expense locating (shifting)

Factors influencing this

Branch versus subsidiary

Benefits/costs

Extent of income shifting

Some U.S. corporation examples

Intercompany loans                   

Intercompany transfer pricing

Corporate (tax) inversions

Repatriation (or not) of earnings

Governments’ responses to taxpayer income shifting

Tax treaties

In general

Purposes

U.S. citizens abroad

Income tax effects

Hardships

U.S. firm provisions to reduce hardships

U.S. government provisions to reduce hardships

Rationale for these provisions

Risk borne by governments

Risk borne by private-sector entities

           

 

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CLAW 490 Syllabus


CLAW 490 Syllabus


CLAW 490 – Special Topics in Commercial Law (International Business Law)

Three Credit Hours

Course Syllabus

 

 

Professor:

Wayne Staton

Tel 513.523.7722 513 or 513.200.5431

E-mail: wstaton@waynestatonlaw.com

 

Credit Hours:

Three semester hours

 

Course Fulfillment:

This depends on your university and major

 

Course Objectives:

  • To make a comparative analysis of legal systems in the United States and several Western European Countries.
  • To provide a framework for understanding of both international business and the legal environment within which it operates. 
  • To study traditional commercial law topics such as the rights of buyer and seller under Convention for International Sale of Goods. 
  • To study the private law of international business transactions and public law of international trade. 
  • To analyze the transportation of goods to another country. 
  • To analyze doing business overseas.

 

Readings:

A packet of handouts is provided to each student.  These handouts consist of outlines and cases.

 

Background:

This is the 21st year for this program.

 Grading:

Exam 1                                     100 points

Exam 2                                    100

Participation*                           100

Presentation                            100

Total                                         400 points

 

*You must come to class ready to participate in a discussion of the day’s topics.  Students will be randomly selected to answer questions and offer insight on the day’s topics.

 

Presentation:

Students will be placed in four-person groups.  All topics involve reading and briefing a court case.  Each group will be assigned a topic.  Each group must create a bullet-format PowerPoint presentation.  The presentation must have: a cover slide with each student’s name; an introductory slide (to the general topic); several separate slides that provide the facts, issues, court analysis, and court decision; and a closing slide that summarizes the general topic/implications of the case.  Effectively you are briefing the case so see the last page of this syllabus for the general format of a brief.  Use your brief as a guide for the slides noted above.  The name of the file is your group number.  The PowerPoint file must be sent to Professor Staton as an email attachment.  Professor Staton will create a filefor all presentations but make sure you can access it on the web if necessary.  You must present your topic to the class while we are in Europe, using your PowerPoint slide as your guide. 

 

Attendance:

We have several meetings in the USA prior to departure.  You will be given advanced notice of when and where they will occur.  In addition, we have 18 meetings in Europe as indicated on the next page.  Total meeting time is 2,250 minutes. Attendance to all classes and field trips is mandatory.  All class meeting times are coordinated.

 

Behavior:

All program rules apply while we are in a base city or on a field trip; thus, you must behave appropriately.  You must be respectful of all hotel personnel, hotel guests, field trip guides, etc.  Any behavior that is detrimental to the program will not be permitted, and if this occurs then the student(s) responsible will be dismissed from the program immediately.  Also, due to the safety concern, the student’s parents will be notified.

 

**If you withdraw from the program then you may not continue to travel with the group.**

  

Tentative Daily Europe Schedule of Class Topics (broken down 1 by weeks): 

Day     Place                                      Topic

1          Paris                                        European Introduction

2          Paris                                       Normandy D-Day beaches field trip

3          Paris                                       Doing Business Overseas

4          Paris                                       International Chamber of Commerce (ICC) field trip

******************************************************************************

1          Munich                                   International Law and International Organizations

2          Munich                                  International Court of Justice; Mike’s Bike Tour

3          Munich                                  EU and NAFTA; Dachau field trip

4          Munich                                  Resolution of International Disputes

******************************************************************************

1          Geneva                                   Convention of International Sale of Goods

2          Geneva                                  World Trade Organization (WTO) field trip

3          Geneva                                  Documentary Sale, Terms of Trade and Carriage of Goods;

4          Geneva                                  Exam 1

******************************************************************************

1          Rome                                       Imports, Exports, Customs and Tariffs

2          Rome                                      GATT and WTO; Vatican Tour

3          Rome                                      Regulation of Imports

******************************************************************************

1          Athens (June 10-WE)               Imports, Exports, Customs and Tariffs

2          Athens (June 11-TH)                Imports, Exports, Customs and Tariffs; Ancient Athens

3          Athens (June 12-FR)                Exam 2

 

Note 1: Remember, this is a tentative schedule. Times and topics of events may change. Also, presentations by guest speakers (and dinner guests) will occur with little advanced notice.  Be sure to listen for any changes announced in class.

 

Group Project Assignments:

Topics per group immediately follow

Group membership is the same as it is for ACCT 490

An example brief follows the listing of cases.  Use this as a guide for your group project PowerPoint slides.

 

CLAW 490 – General Group Topics

 

Barcelona:

Group 1          Raymond Dayan v. McDonalds

Group 2          In re Union Carbide Corp

Group 3          Gaskin v. Stumm Handel

 

Paris:

Group 4          Paquette Habana

Group 5          Liechtenstein v. Guatemala

Group 6          Nicaragua v. U.S.

 

Munich:

Group 7          Rewe-Zentral AG (Cassis de Dijon)

Group 8          Asahi Metal v. Superior Court of California

Group 9          The Bremen v. Zapata

Group 10        U.S. v. Alvares-Machain

 

Rome:

Group 11        Heavy Weight Motor Cycles

Group 12        Mitsubishi Motors v. Soler Chrysler-Plymouth

 

Athens:

Group 13        Report on Thailand… Cigarettes

Group 14        Dole v. Carter

Group 15        Samsonite Corp v. United States

 

All of you should be prepared to make your presentation on the first day in Europe.  However, actual presentation may vary.

 

What is a Case Brief? 

 

A case brief is a condensed, concise outline-form summary of a court opinion.  Hence, the term “brief.”  

It is generally used for more efficient self-study and to present the case to others.

A case brief boils down a court opinion to the key elements and discusses the essence of the court’s opinion.  

These basic elements are the facts of the case, the particular legal issue that is at question in the case, the specific legal rule of law that is applicable to the case, the application of that rule of law to the facts of the case, and then the court’s holding/conclusion.  

With the exception of the specific rule of law (which should almost always be quoted), the case brief should be a summary and paraphrasing of the court’s opinion in your own words.

 

General Template for Your Brief

Case: Name and year of case, court hearing the case

Facts: Who are the parties to the lawsuit, what is their dispute, and how did they get to this court? Only include the important facts.

Issue: What is the basic legal question regarding what specific provision of law that is to be decided in the case?

Holding/Decision: The majority’s basic answer to the basic legal question in the case.  Also include the vote count: majority/plurality - concurrence(s) - dissent(s)

Court’s Rationale/Majority Opinion Reasoning: The majority’s explanation of why it reached its holding.

Rule: What rule of law is announced in the case?

Application: How does the rule of law specifically apply given the specific facts of the case at issue?

Concurring Opinion(s) Reasoning: What is the reasoning of each separate concurrence (justices who agreed with the majority’s holding but disagreed with the majority’s reasoning)? How do they differ in their proposed rule or application (or both)?

Dissenting Opinion(s) Reasoning: What is the reasoning of each separate dissent (justices who disagreed with both the majority’s holding and its reasoning)? How do they differ in their proposed rule or application (or both)?

 

 

 

CLAW 490 – Topical Outline

 Introduction

  1.  Risk of doing business in a foreign country

A.    Language

B.    Culture

C.    Currency Exchange

D.    Political (Expropriation)

E.     Legal System and Court System

F.     Ethical

G.    Credit Risk

H.    Delivery Risk

  1. Three ways to transact business in a foreign country and risks associated therewith

A.    Export

B.    Licensing (Franchising)

C.    Direct Investment

Cases:   A.   Raymond Dayan –vs- McDonalds

B.    In Re Union Carbide Corporation Gas Plant Disaster at BAPOL

C.    Gaskin –vs- Stumm Handel GMBH

International Law

  1. Sources of International Law

A.    Custom

B.    Treaties

C.    International Court of Justice

D.    International Criminal Court

E.     United Nations

  1. Major Legal Systems

A.    Civil Law Legal System

B.    Common Law Legal System

C.    Islamis Law Legal System

Cases:   A. Paquette Habana

B.    Lieghtenstein –vs- Guatemala

C.    Nicaragua –vs- United States

D.    Raulin –vs- Fischer

E.     Colombia –vs- Peru

European Union

  1. History

A.    Treaty of Paris 1954

B.    Treaty of Rome 1957

C.    Merger Treaty 1965

D.    Single European Act 1992

E.     Maastricht Treaty

  1. Branches of European Union

A.    Council

B.    Commission

C.    European Union Court of Justice

D.    Parliament

  1. Comparison of EU and NAFTA

Cases:   A. German Federal Constitutional Court Decision concerning the Maastricht Treaty

B.    Commission of European Communities –vs- Federal Republic of Germany

Resolution of International Disputes

  1. Jurisdiction and Venue

A.    Jurisdiction in International Criminal Cases – Extridication

B.    Jurisdiction in International Civil Lawsuits

(1)    Forum Non Conveniens

(2)    In Personam Jurisdiction

(3)    Minimum Contractions

(4)    Choice of Forum and/or Law

  1. Enforcement of Foreign Judgments
  2. Litigation or Arbitration

Cases:

  1. Dow Chemical –vs- Alfaro
  2. Asahi Metal Ind. –vs- Superior Court of California, Solano
  3. The Bremen –vs- Zapata Off-Shore Co.
  4. Hilton –vs- Guyot
  5. Mitsubishi
  6. United States –vs- Alvarez-Machain
  7. Attorney-General of Government of Israel –vs- Eichmann

Sales Contracts

  1. U.C.C.
  2. Convention on Contracts for the International Sale of Goods (CISG)

A.    When is CISG Applicable; Article 1 and 95

B.    Sales Excluded, Article 2

C.    Opt out of CISG; Article 6

D.    Writing, Article 11

E.     Opt out of Writing, Article 12

F.     Offer Effective; Article 15

G.    Revocation of Offer, Articles 16 and 17

H.    Different Terms in Acceptance; Article 19

I.      Withdrawal of Acceptance; Article 22

J.      Warranties; Article 35

K.    Fundamental Branch; Articles 49 and 64

L.     Nachfrist Notice, Article 63

M.   Risk of Loss; Articles 67, 68, and 69

Terms of Trade

  1. Documentary Sale
  2. Bill of LADING
  3. Risk of Loss

A.    Shipment Contract

B.    Destination Contract

  1. Incoterms the International Shipping Terms
  2. U.S. Domestic Shipping Terms

Cases:   A. Bidwell Brothers –vs- E Clemens Horst Co.

U.S. Regulation of Foreign Trade

  1. Regulations of U.S. Foreign Trade President –vs- Congress
  2. President

A.    Treaty Power

B.    Executive Agreement

C.    Trade Agreement

D.    Smoot-Hawley Tariff Act of 1930

E.     General Agreement on Tariffs and Trade (GATT)

F.     Fast Track

G.    Trading with Enemy Act

H.    National Emergencies Act

I.      International Emergency Economic Powers Act

  1. World Trade Organization (WTO formerly GATT)

Cases:   A. Dellums –vs- Bush

B. Dole –vs- Carter

Liability of Carrier

1.     The Harter Act

2.     The Hague Rules

3.     The Carriage of Goods by Sea Act

A.    Limitations of Liability Under COGSA

B.    Pre Package Limitations

C.    Liability of Material Deviation

D.    Himalaya Clause

4.     The Hamburg Rules

5.     Visby Amendments

6.     Marine Cargo Insurance

A.    General Average Loss

B.    Particular Average Loss

Regulations of Imports

  1. Gatt Escape Clause
  2. U.S. Escape Clause; Section 201-1974 Trade Act
  3. Voluntary Restraint Agreement VRA
  4. Orderly Marketing Agreement OMA
  5. Dumping
  6. Subsidies
  7. Section 301 of Trade Act 1974
  8. Super 301

Cases:   A. Heavyweight Motorcycles & Engines & Power-Train Subassemblies

Imports and Tariff Laws

  1. Dutiable Status of Imports

A.    Value

B.    Classification

C.    Country of Origin

  1. Harmonized Tariff Schedule of the United States
  2. Section 9802 Harmonized Tariff Schedule
  3. U.S. International Court of Trade

Cases:

  1. Report on Thailand Restrictions on Importation of Cigarettes
  2. Camel Manufacturing Co. –vs- United States
  3. Certain Headwear from the People’s Republic of China
  4. Ferrostaal Metals Corps. –vs- United States
  5. Samsonite Corp. –vs- United States

 

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OPTIONAL NON-PROGRAM TRAVEL OPPORTUNITIES


OPTIONAL NON-PROGRAM TRAVEL OPPORTUNITIES


Wayne Staton offers two optional, non-program travel opportunities. 

Lauterbrunnen, Switzerland:

The first takes place during an independent travel period between base cities (for example, in summer 2016 it was between Munich and Geneva); travel is to Lauterbrunnen.  All transfers from the base city to Lauterbrunnen and from Lauterbrunnen to the next base city are covered as are housing and lodging in Lauterbrunnen.  Additionally, trips to Murren, Jungfraujoch and/or Schilthorn and Trummelbach Falls also are included.  As always, students not wanting to do this are free to travel independently between the base cities.

Greek Sailing:

The second takes place after the program has ended.  The program ends on a Friday night after dinner.  The immediately-following Saturday (the next day) students are free to return to the USA or continue on any travel plans they have (e.g., meeting up with family and further travelling in Europe).  The sailing takes place for one week following the program so anyone choosing to do this would return to the USA one week later (or continue to travel in Europe if desired).

Additional information about these two optional, non-program travel opportunities can be found via the Documents link.

 

 

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INDEPENDENT TRAVELS BETWEEN BASE CITIES


INDEPENDENT TRAVELS BETWEEN BASE CITIES


Some Places Students have Visited during independent Travels between base cities

Amsterdam, Assisi, Barcelona, Basel, Berlin, Brussels, Bruges, Budapest, Cannes, Capri, Cinque Terre, Dijon, Dublin, Florence, Frankfurt, Ghent, Heidelberg, Ibiza, Innsbruck, Interlaken, Lake Como, Lisbon, London, Lucerne, Madrid, Monaco, Naples, Nice, Normandy, Pisa, Prague, Salzburg, San Sebastian, Seville, Sorrento, Strasbourg, Toledo, Valencia, Venice, Verona, Vienna, and Zurich. 

 

This is just a sample of places visited by the students during their independent travels.  A fun, exciting pre-program undertaking students may do is to sit with a map of Europe and with family and/or friends and determine which places are logical and enjoyable options to visit while travelling between base cities.

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Program Comments


Program Comments


 Comments from Business People

 From a presenter in France and “Big 4" partner: “… faculty like you who seek to innovate, experiment, and keep … programs on the leading edge of undergraduate education.  I hope that the students found the experience worthwhile as it is undoubtedly one of their ‘life’ experiences that will never be forgotten, either academically or personally... Finally, speaking as an expatriate, the program is definitely right … given the continued globalization of the world business community ... It is important that Americans develop a broader knowledge of others, and your program is definitely a leading step in the right direction for a business student.”

 

From a presenter in Germany and “Big 4" partner: “I think that you and Wayne have put together an excellent program for your students.  Through the travel and interaction with professionals in the various European cities, they are not only intellectually exposed to accounting and legal systems; they actually experience the different cultures.  By directly experiencing these cultural differences, your students gain an appreciation for the reasons behind the different accounting and legal structures.”

 

From a presenter, regional CFO, and former student participant in the program: “The program set a foundation for my international career that has consisted of multiple international assignments in Europe and provided the opportunity to work with some of the most well-known global companies in their respective industries.  I benefited from a well-designed itinerary that had an excellent balance of intellectual class lectures and guest speakers providing real life examples of living and working abroad.  I gained a rich cultural experience from scheduled field trips within various European cities … I recall my professional international curiosity being sparked by an Arthur Andersen associate presenting his experiences as an expatriate living in Munich, Germany … Tom and Wayne have a wealth of knowledge and have built a tremendous international network to provide the students with an enriched international educational and cultural experience.

 

Some Comments from Parents

 “Well, the pictures are developed, the stories told, and the dirty clothes all washed, and it’s safe to say that our daughter has had the experience of her young life!  Thanks for everything Tom and you did with/for these kids.”

 

“Our daughter’s most memorable experience was her European trip.  She was so full of excitement and delight about every aspect of the program.  We thank both of you for giving her the highlight of her life.”

 

Some Comments from Students

 “I would just like to thank you for the wonderful opportunity and experiences of traveling through Europe.  I am convinced that there is no other trip that will top the past six weeks of my life ...   You are two unique individuals, with very special qualities.

 

“Thank you for all the time and effort you put into making our trip incredible.  I am amazed by how much I learned and experienced.  It would not have been half the fun without Wayne and you to guide us.  You’ve given me something I’ll never forget.  Thanks for the opportunity of a lifetime.”

 

“Thank you so much for the trip of a lifetime.  I feel like I have been to the moon and back, and nothing else compares.”

 

“Thank you so much for coordinating such a great international program!  I learned an awful lot on this trip, which extended far beyond the classroom.  Before I went on the trip, I had heard other students talk about what an amazing time they had on this program.  I knew I would have a good time, but I never thought I would have so many great experiences studying abroad.  Thank you again for helping make the program so great!  It is an experience I will never forget.”

 

“Everything ran so smoothly, from all the great hotels to the tours.  The trip was truly incredible, the best six weeks of my life.  It gave me the chance to see so many great places and also meet so many new friends that I will have for life.  I will never forget the memories from all the countries from France to Italy.  My friends from other schools couldn’t believe how great this program is, it is truly the best European program in the country.  Thanks again from both my parents and me; we truly do appreciate all the effort you put in for the many students each summer.  I had the time of my life.”

 

“I would like to express my appreciation for the effort you made to make the program one of the most rewarding experiences of my life... When asked about the program I cannot find enough good things to say.  The one thing that stands out from yours and Wayne’s program, as opposed to other programs or traveling alone, is the extent to which we traveled Europe in just five weeks.  No other program offered at this university offers such a thorough investigation of European nations within this period.  Further, the program was beneficial for allowing the students to get to know their teachers outside of a classroom.  Once again, thanks for all your hard work.”

 

“Who needs or wants a home base!  The multi-site way is the only way to go!”

 

Just wanted to first drop you a thank you again for the absolute trip of a lifetime! I never thought I could experience something that amazing. Second off, I thought I would let you know that in the first week of my internship I was assigned four different projects. One of my projects is expanding our private brand detergents to Europe, Asia and Latin America by coming up with different strategies and determining from balance sheets, cash flow statements etc.  So, that being said, the study abroad could not have prepared me better for this internship.  So, yet again, thank you so much for everything you did for me on the trip!

 

I was meeting with a couple of senior managers yesterday at work (internship) and they mentioned to me how the international experience and exposure on my resumé stood out and differentiated me from others. Yet another perk from the trip that keeps giving!