Monthly Archives: July 2004

US Taxation of Multinational Enterprise: Part I

Everybody seems most interested in talking about US taxation of multinational enterprise, so, bring it on!

As a law professor, I must start with a hypothetical: Sue is a leading heart surgeon. She went to college and med school on federally-guaranteed loans at schools that received considerable state and federal support. Her clinical work, internship, and residencies were at hospitals that received much government aid. After establishing herself at THE private clinic in New York, she decided to operate only in countries with “reasonable” malpractice laws.

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Posted in Law: Tax | 3 Comments

At Least He Didn’t Use a Truck

Just as I think lawyers should keep their law licenses current, or shouldn't be judges, so too I think that people who handle classified documents ought to play by the rules. Of course, the rules for classified documents in many cases are even sillier than the state bar system, since the government records system is rampant with over-classification.

So I'm not inclined to be all that charitable about Sandy Berger's admitted misdeeds, even as I think he's entitled to be presumed innocent of the ones he denies.

That said, just as there's a context in which every lawyer knows he's supposed to keep his bar membership current, so too there seems to be a context in which NCS types are sometimes a little fast and loose with the very same meaningless classifications they help create. And part of the context of the standard of this trade is the exploits of Henry Kissinger, who at the end of his government service made off with a truckload of secret documents (prepared by government workers at government expense) on the specious grounds that they were his personal property and had them conveyed to the David Rockefeller estate so that Kissinger could write his memoirs without fear of contradiction. (Kissinger also arranged for the illegal transfer of unique records to the National Archives in order to frustrate FOIA requests.) It took a lawsuit to make him give them back.

There's also a telling contrast between what Berger did when confronted (cooperate with the FBI to the best of his ability, it seems) and what Kissinger did when confronted by the National Security Archive (stonewall for all he was worth). And of course no one ever called the FBI on Kissinger, even though his purloining the documents (the only copies of the documents!) seemed criminal to me then, and seems criminal now.

Posted in National Security | Comments Off on At Least He Didn’t Use a Truck

Today’s Quiz: Who Said It?

Who said this?

it “is beyond me” why the huge contract awarded to Brown and Root of Houston and other U.S. firms to build air fields and other facilities in [the war zone] “has not been and is not now being adequately audited. The potential for waste and profiteering under such a contract is substantial.”

Answer below.

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Posted in National Security | 3 Comments

Different Drum

I was thinking about Linda Ronstadt's problems that resulted from dedicating an encore of her signature song to an American film maker. My personal muse, UPN (the muse of bad taste), came to me. Here is what we wrought:

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Posted in Etc | 1 Comment

Eyewitness to ‘Iraqitraz’

Sadly No! posts the text of an email from from John Heacock, “who served for nearly a year in Iraq with the 267th MP Company from the Tennessee National Guard.” It has very credible-sounding details about the treatment of under-18 detainees in Iraq.

The writer blames the mistreatment of detainees on three causes:

1) soldiers asked to be guards without proper training responding to their own fear by trying to be as intimdating to prisoners as possible;

2) bureaucratic failure: no one made any decent plans to cope with a number of forseeable contingencies, e.g. child prisoners; and

3) what I see as plain bad faith on the part of ranking officers (see the end of this paragraph):

The problems with the treatment of the kids at Camp Bucca was about the same as the flaws with the other prisoners: lack of a policy regarding standards of guilt or length of imprisonment, bureaucratic indifference, laziness of those of high rank whose job it was to process prisoners, scarce resources, and conflicting guidance from above. Consequently, we had hundreds if not thousands of prisoners that we didn't know why they were being held, who would never be convicted of a crime under any civilized standard of proof, and who spent more time awaiting a hearing than they would have been held in prison if convicted. A typical example: men held for months for stealing gasoline or butting in lines, when their sentence would have been 2 weeks or 30 days. I once asked the sole JAG attorney (a 1st Lt., BTW, the lowest rank for JAG) why we weren't following the Geneva Convention rules about hearings and length of incarceration, and he expressed shock; when I told him he could go to either the main camp or Iraqitraz [the nickname for the high-threat detention area], to see the shortcomings for himself, he told me that the camp commander wouldn't let him into either site. It's hard to do your job ensuring that the military follows its rules when you can't even see what's going on.

Posted in Iraq Atrocities | Comments Off on Eyewitness to ‘Iraqitraz’

Heartland in Darkness?

Remember the big blackout last August? What has been done to prevent another? Sadly, not much.

At the time of the blackout, I was living in Minneapolis. The media all reported that a blackout could just as well have happened to us because of the congestion in the transmission lines over the St. Croix river between Wisconsin and Minnesota. So, I got interested, even though all I really know about energy is that I get most of mine from Cuban coffee. (Those not in Miami, to buy Cuban coffee, check out Javacabana.com . )

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Posted in Etc | 1 Comment