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If your practice has international dimensions, authoritative American Law Institute publications on both public and private international law belong in your legal reference library!
Restatement of the Law Third, The Foreign Relations Law of the United States
2 volumes: vol. 1: xxviii, 641 pp.; vol. 2: xxiv, 561 pp.; 1988, hardbound, Order Code 5898, $173 plus shipping/handling -- Order this item
This Restatement constitutes a comprehensive revision of the Institute's earlier (1965) Restatement, covering many more subjects, and reflecting important developments in the intervening decades.
The two-volume work consists of international law as it applies to the United States, and domestic law that has substantial impact on the foreign relations of the United States or has other important international consequences. For the most part, the domestic component of the law restated in the book is federal law, deriving mainly from the United States Constitution, acts of the U.S. Congress, and judicial decisions. The international law restated stems largely from customary international law and international agreements to which the United States is a party. Like its predecessor work, this Restatement reflects the opinion of The American Law Institute as to the rules that an impartial tribunal would apply if charged with deciding a controversy in accordance with international law.
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International Aspects of United States Income Taxation
xxxvi, 499 pp., 1987, hardbound, Order Code 5897, Was $90. NOW $40 plus shipping/handling -- Order this item
Volume I: Proposals on United States Taxation of Foreign Persons and of the Foreign Income of United States Persons
The Institute's studies of international taxation respond to the expanding development of international business, finance, and investment flowing between the United States and other countries. This volume considers the major structural questions involved in applying the federal income tax in an international context. While not attempting to cover every aspect of the subject, it focuses on major elements affecting the basic structure of the United States federal income tax system as it applies to the taxation of both foreign persons and the foreign income of United States persons. The study concentrates on, and analyzes, the statutory and regulatory law within the framework of these five guiding principles that for some time have had international acceptance: persons and entities generally taxed separately, jurisdictional nexus, taxation of worldwide income, alleviation of double taxation, and source jurisdiction.
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Volume II: Proposals on United States Income Tax Treaties
xxiv, 352 pp., 1992, hardbound, Order Code 5369, Was $80. NOW $40 plus shipping/handling -- Order this item
This volume is a sequel to the Institute's earlier work on International Aspects of United States Income Taxation, published in 1987. While the 1987 volume addressed various aspects of United States internal income tax law as applied to international business transactions, this work deals with the special set of problems involved in treaties between the United States and its trading partners and contains specific proposals aimed at bringing divergent national tax laws and incidents of taxation into reasonable accord. For practitioners, it provides a valuable tool for comprehending the increasingly important role of treaties in determining the tax consequences of international transactions.
Topics addressed include the interpretation of treaty language and formulation of treaty concepts, the legal relationship between statutory law of taxation and the treaty law of taxation, and the application of treaty law to reduce source-based taxation. The project also addresses the principle of non-discrimination, which is fundamental to tax law, and its application to both resident and nonresident taxpayers.
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Recognition and Enforcement of Foreign Judgments: Analysis and Proposed Federal Statute (previously titled International Jurisdiction and Judgments Project)
This statutory project is proceeding on two alternative tracks. The first involves the drafting of a proposed federal statute to implement in the United States the General Convention on International Jurisdiction and Judgments now being drafted by The Hague Conference on Private International Law. The second entails the drafting of a proposed federal statute to govern the recognition of foreign judgments should the contemplated Convention not be adopted or not be agreed to by the United States.
*Proposed Final Draft: Proposed Foreign Judgments Recognition and Enforcement Act (Revised) xxii, 146 pp., 2005, Order Code 1REFJPFD, $25 Please note: This draft supersedes Tentative Draft No. 2 (2004). -- Order this item
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*Official text not yet published.
2006, hardbound, lix, 177 pp., ISBN 0-521-85501-2, available from Cambridge University Press in New York (www.cambridge.org/us/catalogue/catalogue.asp?isbn=0521855012) for $55, Cambridge (www.cambridge.org/uk/catalogue/catalogue.asp?isbn=0521855012) for £30.00, and Australia (www.cambridge.org/aus/catalogue/catalogue.asp?isbn=0521855012) for AUD$99.00 (inclusive of GST) (Export price AUD$90.00)
The ALI (American Law Institute) and UNIDROIT (the International Institute for the Unification of Private Law) are preeminent organizations working together toward the clarification and advancement of the procedural rules of law. Recognizing the need for a “universal” set of procedures that would transcend national jurisdictional rules and facilitate the resolution of disputes arising from transnational commercial transactions, Principles of Transnational Civil Procedure was launched to create a set of procedural rules and principles that would be adopted globally. This work strives to reduce uncertainty for parties that must litigate in unfamiliar surroundings and to promote fairness in judicial proceedings. As recognized standards of civil justice, Principles of Transnational Civil Procedure can be used in judicial proceedings as well as in arbitration. The result is a work that significantly contributes to the promotion of a universal rule of procedural law.
In the ALI process, the Reporters benefited from the constructive criticism of Advisers from many countries, a Consultative Group consisting of ALI members, and a group of International Consultants, as well as from annual discussion and consideration by the ALI’s Council and membership. In the UNIDROIT process, a distinguished Working Group devoted four week-long meetings at the UNIDROIT headquarters in Rome to vigorous analysis of the Reporters’ drafts. In addition to the formal procedures of the two sponsoring organizations, the drafts were subjected to close critical review at numerous professional meetings and conferences held around the world. The great number of countries visited and of national systems taken into account and compared was crucial not only in demonstrating that the project and its goals were feasible on a broader scale than originally envisioned, but also in providing access to practitioners and scholars from many different jurisdictions, whose comments and criticisms enabled the Reporters both to refine their work and to make it more practicable.
Included in the official text are the Principles, with commentary, in both English and French, an appendix Reporters’ Study containing the Rules, with commentary, which are the Reporters’ model implementation of the Principles, a bibliography of writings about the project, and a comprehensive index.
† Formerly called “Principles and Rules of Transnational Civil Procedure” and “Transnational Rules of Civil Procedure”
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Transnational Insolvency Project: Cooperation Among the NAFTA Countries
1. Principles of Cooperation Among the NAFTA Countries, xxvii, 168 pp., 2003, hardbound, Order Code 1TIPRINOT, $95 plus shipping/handling -- Order this item Download free excerpt
2. International Statement of United States Bankruptcy Law, xxv, 259 pp., 2003, hardbound, Order Code 1TIUSOT, $95 plus shipping/handling -- Order this item
3. International Statement of Canadian Bankruptcy Law, xxv, 197 pp., 2003, hardbound, Order Code 1TICANOT, $95 plus shipping/handling -- Order this item
4. International Statement of Mexican Bankruptcy Law, xxv, 393 pp., 2003, hardbound, Order Code 1TIMEXOT, $95 plus shipping/handling -- Order this item
Note: Use Order Code 1TIOTK for all four volumes at the special price of $325 plus shipping/handling—$81.25 per volume—a $55 savings -- Order this item
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The North American Free Trade Agreement has stimulated a large increase in economic activity that crosses the Canadian, Mexican, and United States borders. Inevitably, this has resulted in an increase in the number of bankruptcies in which creditors and assets are located in more than one of the NAFTA countries. The American Law Institute’s (ALI’s) Transnational Insolvency: Cooperation Among the NAFTA Countries arose in response to this increasing number of bankruptcies of multinational economic enterprises.
The Project’s eventual goal was to develop principles and procedures for managing the general default of an economic enterprise having its center of interest in a NAFTA country and having assets, creditors, and operations in more than one NAFTA country. The indispensable first step, however, was to achieve among all participants an understanding of the insolvency laws of each of the other countries involved. In addition, achievement of the Project’s goals required the education of judges and lawyers in the bankruptcy laws of the NAFTA countries so they could function effectively in transnational cases and could apply the procedures to be developed in the Project.
The Project was divided into three national groups, with Reporters and Advisory Committees in each of the three countries. Because each of the NAFTA countries has its own unique laws and legal traditions, each national group produced its own Statement of its country’s bankruptcy laws. Each draft, however, was reviewed not only by its own national Advisers but by those from the other countries as well, with the result that the Statement of each country’s law is here presented from an international perspective that establishes common ground for practitioners and judges from all three countries and enables them to navigate more confidently the potentially hazardous shoals of transnational insolvency.
Phase II of the Project was to develop a set of agreed-upon principles governing multinational bankruptcy cases and to offer useful approaches to managing such cases based on those principles. The laws of the three countries reflect a number of common values, and discussions during the course of the Project revealed a wide measure of agreement on the principles and procedures that would advance the achievement of those common values in multinational cases. The published Principles draw upon formulations set forth in the 1997 UNCITRAL Model Law but are firmly grounded in the realities of U.S., Canadian, and Mexican law and practice.
This groundbreaking effort in transnational law reform consists of four volumes, all of which are described below: Principles of Cooperation Among the NAFTA Countries, International Statement of United States Bankruptcy Law, International Statement of Canadian Bankruptcy Law, and International Statement of Mexican Bankruptcy Law.
The Reporter for the Principles volume and for the United States Statement was Jay L. Westbrook of The University of Texas School of Law, Austin, Texas; the Chair of the Canadian Advisers and Reporter for the Domestic Aspects of the Canadian Statement was E. Bruce Leonard of the Toronto bar and the Reporter for the Transnational Aspects of the Canadian Statement was Jacob S. Ziegel of the University of Toronto Faculty of Law; the Chair of the Mexican Advisers and Co-Reporter for the Mexican Statement was Miguel Ángel Hernández Romo of the Mexico City bar and the Co-Reporter was Carlos Sánchez-Mejorada y Velasco, also of Mexico City.
PRINCIPLES OF COOPERATION AMONG THE NAFTA COUNTRIES
This volume provides an introduction and overview of the Project as a whole and discusses key concepts in international bankruptcy. The volume then sets forth its specific Recommendations, which are divided into three categories. The first and broadest of these consists of General Principles that reflect the common values of the bankruptcy laws of the three countries as applied to multinational cases. The second category consists of Procedural Principles, which embody practical approaches to cooperation within the existing legal competence of the courts without requiring new legislation or treaties. The third offers Recommendations for Legislation or International Agreement that go beyond current law to permit a substantially higher level of cooperation. Utilizing the familiar ALI format, each black-letter principle or recommendation is explained by means of accompanying Comments and Illustrations.
Detailed Reporters’ Notes, Appendices, and an Index add to the usefulness of the text. The innovative Guidelines for Court-to-Court Communications in Cross-Border Cases, set forth in Appendix B, are potentially applicable to cases other than those dealing with insolvency. They have already been approved not only by the ALI but also by both the International Insolvency Institute and the Insolvency Institute of Canada and applied in a number of major cross-border cases. Also included for convenient reference is the complete text of the UNCITRAL Model Law on Cross-Border Insolvency.
xxvii, 168 pp., 2003, hardbound, Order Code 1TIPRINOT, $95 plus shipping/handling -- Order this item; Order Code 1TIOTK for all four volumes at the special price of $325 plus shipping/handling—$81.25 per volume—a $55 savings -- Order this item
INTERNATIONAL STATEMENTS OF UNITED STATES, CANADIAN, AND MEXICAN BANKRUPTCY LAW
The summary of United States, Canadian, and Mexican Bankruptcy law contained in these volumes—the product of leading American, Canadian, and Mexican scholars, practitioners, and judges—has been "internationalized" as a result of extensive comment and inquiry by experts from all three countries. Each work uses analogies and contrasts with the law and practices in the other NAFTA countries as frequently as possible, while describing the concrete reality of the treatment of financially troubled companies in each country.
The purpose of these International Statements is to facilitate cooperation among the judicial systems of the three NAFTA countries, and to aid private parties in structuring transactions in light of the risk of insolvency proceedings across international borders among the NAFTA countries. Beyond providing a general introduction to United States, Canadian, and Mexican Bankruptcy Law, the works are designed to perform the following specific functions:
· To provide the courts in each NAFTA country with an internationalized text that may be regarded as definitive within the limitations inherent in any summary.
· To provide parties to cross-border insolvencies within the NAFTA countries with a common ground of legal understanding as a basis for negotiation of both procedural and substantive accommodations and settlements after an insolvency proceeding (or pre-insolvency Workout negotiation) has begun.
· To provide private parties with a common understanding of the risks of an insolvency proceeding in the United States, Canada, and Mexico, so as to permit them to formulate reasonable and effective structures to allocate and contain those risks as part of international sales and financing transactions
· To assist parties in negotiating out-of-court Workout agreements in cases of cross-border default.
· To give scholars basic texts that serve as a starting place and common ground for comparative and international researches that include United States, Canadian, and Mexican Bankruptcy Law, with an emphasis on fundamental concepts and the interaction of law with the society it regulates.
· To provide the legal and factual basis for the Principles of Cooperation Among the NAFTA Countries developed in Phase II of the project.
Detailed Reporter’s Notes, Appendices, and an Index add to the usefulness of each text. The Mexican Statement is responsive to the new Mexican Insolvency Law enacted in 2000, a complete English translation of which appears in Appendix G, and it also contains an extensive Appendix (E) discussing secured and guaranty financing in Mexico.
United States, xxv, 259 pp., 2003, hardbound, Order Code 1TIUSOT, $95 plus shipping/handling -- Order this item; Canada, xxv, 197 pp., 2003, hardbound, Order Code 1TICANOT, $95 plus shipping/handling -- Order this item; Mexico, xxv, 393 pp., 2003, hardbound, Order Code 1TIMEXOT, $95 plus shipping/handling -- Order this item; Order Code 1TIOTK for all four volumes at the special price of $325 plus shipping/handling—$81.25 per volume—a $55 savings -- Order this item.
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