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Bundesrat diskutiert Rechtsgrundlagen der Amtshilfepraxis in Steuersachen

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Gemäss Medienmitteilung vom 13. Mai 2015 hat sich der Bundesrat mit der Länderüberprüfung der Schweiz durch das Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) befasst. Das Global Forum sorgt dafür, dass die internationalen Standards hinsichtlich Transparenz und Informationsaustausch zu Steuerzwecken auf internationaler Ebene eingehalten und in einheitlicher Weise umgesetzt werden. In diesem Zusammenhang wurden die Herausforderungen, welchen sich die Schweiz stellen muss, um die 2. Phase der Peer Reviews zu bestehen (Beginn im 4. Quartal 2015) thematisiert. Konkret wird der Bundesrat dem Parlament die Klärung der rechtlichen Situation bei Amtshilfe auf Basis gestohlener Daten vorschlagen.Das Global Forum "hat der Schweiz in seinem Länderbericht vom 16. März 2015 attestiert, dass ihre Rechtsgrundlagen auf dem Gebiet der Amtshilfe die Zulassung zur zweiten Phase der Peer Review…

Should Classrooms Be Segregated by Race and Gender, As Anita Sarkeesian Suggests

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Thought leader Anita Sarkessian was asked a question about segregation. Namely: "'Study Shows Single Sex Schools Negative' I'm not sure how I feel about this. What are your thoughts on this study?" Ms. Sarkeesian responded: "Gender segregated classrooms improve learning (same with race)." @AdiosBarbie I've actually read many studies that state the opposite, that gender segregated classrooms improve learning (same with race). — Feminist Frequency (@femfreq) September 29, 2011 What do you think? Should classrooms be segregated by race and gender, as Ms. Sarkeesian suggests? (In the even the Tweet is deleted, the Archived version is here; a screen cap is below.)

Posting Cash Bail in California Criminal Cases

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Posting Cash Bail in California Criminal Cases If I Google the word "bail" or "jail" or "arrested", I get thousands of returns for bail bondsmen throughout the state of California and across the country. Very quickly I can figure out that if I need to post bail, the most common way to do it is to call a bail bondsman. I pay them a fee of about 10% (sometimes less) for them to post the bond and I secure my freedom. I liken this to buying an insurance policy. We buy insurance in case there is some sort of big trouble in the future and if such trouble occurs, the insurance company pays for it. In bail, the bond company posts the bail bond or insurance policy for the entire amount of the bail and charges the client 10%. This way, the client doesn't have to put up all of the money to stay out of jail. If the client doesn't go back to court, the bond company is on the hook for the entire amount of the bail. Ultimately the bondsman will try…

Automatic Mandatory Connecticut Driver’s License Suspensions for 16 and 17 Year Old Drivers Who Plead Guilty to Speeding & Cell Phone Tickets in Stamford, Greenwich and Darien

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As more and more Connecticut 16 and 17 year old drivers obtain their learner’s permits and driver’s licenses, they quickly come to learn that the rules of the road can be both a blessing and a curse. As the best Stamford and Greenwich speeding ticket lawyers know all too well, their newly acquired right to drive comes at a time when the Stamford, Greenwich and Darien Connecticut police departments are cracking down on distracted driving, cell phone ticket violations and speeding, issuing scores of Connecticut cell phone tickets and Connecticut speeding tickets to drivers, regardless of their age. And who is more at risk of getting for pulled over for texting and driving than today’s teenagers? Stricter Connecticut DMV Point Penalties & Suspensions for 16 and 17 Year Old Drivers You may not know it but the top Greenwich and Stamford speeding and cell phone ticket lawyers can explain to you that under Connecticut DMV points system, 16 and 17 year old…

At least 17 Australians jailed around the world could face death penalty

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Source: The Guardian (30 April 2015)http://www.theguardian.com/world/2015/apr/30/at-least-17-australians-jailed-around-the-world-could-face-death-penaltyAs Australia reacts to Indonesia's execution of two citizens, Andrew Chan and Myuran Sukumaran, there are at least 17 other Australians in danger of receiving the death penalty around the world. A spokeswoman for the Department of Foreign Affairs and Trade confirmed the number to Guardian Australia, but would not disclose the names or locations. More than half of them are thought to have been detained in China; four known cases involve smuggling methamphetamine, commonly known in Australia as ice. In 2014, China Daily reported that of 63 foreign drug-smuggling suspects detained by officials in the southern Chinese city of Guangzhou, 11 were Australian. Rao Jiyong, a deputy director at the city's anti-smuggling customs bureau, told the newspaper that drug-smuggling cases involving Australian suspects had rapidly…

Comparative Executive Clemency The Prerogative of Mercy in the Commonwealth (New Book)

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Author: Andrew NovakPublisher: Routledge Publication date: September 15th 2015http://www.taylorandfrancis.com/books/search/author/andrew_novak/Abstract:This book provides a comparative constitutional analysis of executive clemency, with a focus on death penalty cases. In the Commonwealth today, legal frameworks and clemency proceedings differ markedly. In some countries, the decision is one for the executive alone, while others have delegated this power to an advisory committee. The role of legislatures varies as well: in some countries, legislative assemblies can appoint or approve members of a clemency or pardon board. Today, international tribunals recognize a human right to seek clemency, reprieve, or pardon, and forbid such executions while such a request is pending. In general, the trend is toward rationalization of the clemency process, involving more actors in decision-making and diluting the unchecked discretion of a single individual.Focusing specifically on death…

Australia: Adopt New Strategy to End Death Penalty Abroad

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Source: Human Rights Watch (20 May 2015)http://www.hrw.org/news/2015/05/20/australia-adopt-new-strategy-end-death-penalty-abroadFollowing the executions of Australians Andrew Chan and Myuran Sukumaran in Indonesia, the Australian government should redouble efforts to end the death penalty around the world, and overhaul the way it campaigns for global abolition, Human Rights Watch said today. Human Rights Watch opposes the death penalty in all circumstances because of its inherent cruelty.Amnesty International, Human Rights Watch, the Human Rights Law Centre, Reprieve Australia, Australians Detained Abroad, NSW Council for Civil Liberties, Civil Liberties Australia, and Uniting Justice Australia have joined forces to launch a new Australian blueprint to end the death penalty.The Australian government has condemned executions in Indonesia, but it could play a larger role opposing the death penalty globally. Australia abolished the death penalty in 2010, although the last…

WHEN ARE POLICE PERMITTED TO GIVE FIELD SOBRIETY TESTS?

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Imagine you are driving home on a central Ohio freeway after a late dinner and you are pulled over by a police officer. The officer says you were stopped for failing to use your turn signal when you changed lanes. The officer announces he smells the odor of alcohol and asks if you have been drinking. You did have a glass of wine with dinner. The officer then asks you to get out of the car for some field sobriety tests to “make sure you’re okay to drive”. Under what circumstances is the officer justified in doing this? This entry is a follow-up to the last entry in this blog, which discussed the case of Rodriguez v. United States.  Rodriguez involved a motorist stopped for a minor traffic violation and detained for a drug dog to arrive. The United States Supreme Court concluded the duration of the stop must not exceed the time necessary to address the traffic violation. The rule clarified in the Rodriguez case is this: any further detention is unlawful…

The Art of Seducing Lonely Men into Traveling to Meet a Minor

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All the lonely people, where do they all come from?  All the lonely people, where do they all belong? There’s a certain art to getting people to do things that do not come naturally.    For example, American soldiers were not killing as many enemies in World War II as some would have preferred, so our government made changes to increase kill rates by the time we arrived in Vietnam.  One simple change involved shooting targets.  In WWII, soldiers practiced with bull’s-eye designs, but to boost kill rates, our government changed to silhouette targets of actual human beings.  (See Dave Grossman’s book “On Killing: The Psychological Cost of Learning to Kill in War and Society”).   These changes worked, and kill rates were much higher in Vietnam vs. WWII.  Now, at what cost did we increase the kill rate?  It has probably cost our soldiers more in mental agony than it is worth, though…

New York City Taxi and Limousine Commission ("TLC")

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amount for the house, by about $12,000 because of a downturn in the real estate market caused by a conservative economy and the unwillingness of buyers to make deals. Plaintiff's argument for a later valuation date is premised on the fact that criminal defendant would not agree to equitable distribution absent the present order to show cause. She argues she should not have to suffer a monetary loss if her former husband dragged his feet. First, plaintiff has not sustained its burden on the point of showing her former husband's contumacious behavior by credible evidence during the hearing. He had represented himself pro se during the divorce, but obtained a lawyer immediately upon being served with the present order to show cause. If he balked at equitable distribution, it was solely as to disagreements with the plaintiff's aforementioned valuations. Second, any charge of contumacious behavior is belied by the fact that, in 2006, when the marriage was already…

Siler v. 146 Montague Assocs. (supra)

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Page 127 683 N.Y.S.2d 127 1998 N.Y. Slip Op. 12,018 Benita Nicasio MORALES, Respondent, v. COUNTY OF NASSAU, Appellant. Supreme Court, Appellate Division, Second Department. Dec. 31, 1998. Page 128 Devitt, Spellman, Barrett, Callahan, Leyden & Kenney, LLP, Smithtown, N.Y. (Thomas J. Spellman, Jr., and L. Kevin Sheridan of counsel), for appellant. Nathaniel M. Swergold, Cedarhurst, N.Y., for respondent. BRACKEN, J.P., COPERTINO, THOMPSON and McGINITY, JJ. MEMORANDUM BY THE COURT. In an action to recover damages for personal injuries, the criminal defendant appeals from a judgment of the Supreme Court, Nassau County (Winick, J.), dated December 2, 1997, which, upon a jury verdict, is in favor of the plaintiff and against it in the principal sum of $1,550,000. ORDERED that the judgment is reversed, on the law, and a new trial is ordered as to both liability and damages, with costs to abide the event. The plaintiff produced evidence which tended to establish that, shortly…

Seaside Heights Theft Lawyer

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Seaside Heights Theft Lawyer A theft charge in Seaside Heights can apply to any number of possible events. The possible scenarios seem endless. Of course, the classic offense is simply picking up something that doesn’t belong to you. While the police may look at any case like that as a theft, there are clearly a number of explanations and defenses that can help defeat these charges. That’s where we come in. Our team of tough, smart lawyers will work to develop any and all possible defenses that may apply to the case. Our Seaside Heights Theft Lawyers are easy to reach with offices in Toms River and throughout the entire state of New Jersey. Call us at 1-855-9-JEFLAW to discuss your case today. We are affordable and aggressive. Our initial consultations are free.

Beating DWIs with Science

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Winning cases for our clients is nothing new, but this week we won a few based on good ol’ science. Unlike previous wins based on constitutional issues, this week we prevailed twice by exposing law enforcement errors that rendered scientific test results unreliable. Science requires precision, and our training gives us an edge when it comes to spotting irregularities in DWI test procedures. DWI Breath Test Refusal. We’ve been at the forefront of the constitutional push-back against the crime of test refusal for years. District court judges know coercion when they see it, and we make sure they understand the Catch-22 our clients face: submit to a warrantless search or commit the crime of refusal. (In Minnesota, refusal to take a test is a gross misdemeanor crime plus automatic license revocation for at least one year.) The majority opinion in State v. Bernard has left us all—attorneys and judges—with relatively tied hands until the United States Supreme…

Do I testify at the DOL Hearing?

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Probably not. Unless it is a refusal case I do not normally have my client testify at the Department of Licensing (DOL) administrative hearing. Usually, the client's testimony will not make any difference.

Parkinson on Endogenous Deterrence Costs

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Alex Parkinson has posted Endogenous Deterrence Costs on SSRN. Here is the abstract: There is an optimal rate at which actors that indisputably break the law will be detected, prosecuted, and punished. Legal regimes optimize deterrence by calibrating three inputs:...

Effective review of effective(?) use of sentencing mitigation videos ... and concerns about equity

"Before sentencing, Ulbricht begs for leniency: 'please leave me my old age'"

Entscheid FINMA i.S. Sika AG

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Mit Verfügung vom 5. Mai 2015 wies der Übernahmeausschuss der FINMA die Beschwerde von William H. Gates III und Melinda French Gates als Trustees des Bill & Melinda Gates Foundation Trust sowie der Cascade Investment, L.L.C. gegen die Verfügung 598/01 der UEK i.S. Sika AG ab. Die FINMA hält fest, dass der Wortlaut der Opting out-Klausel klar und deutlich ist und nicht anders verstanden werden kann, als dass ein Erwerber von Aktien der Sika AG nicht zu einem öffentlichen Kaufangebot verpflichtet ist. Die FINMA bestätigt zudem die teleologische Auslegung der UEK, wonach eine Vinkulierungsbestimmung und eine Opting out-Klausel separat zu betrachten sind und unabhängig voneinander Geltung beanspruchen, da sie unterschiedliche Zwecke verfolgen. Die FINMA führt weiter aus, dass die Entstehungsgeschichte der Opting out-Klausel ebenfalls klar aufzeigt, dass eine selektive Wirkung vom Verwaltungsrat nicht gewollt war. Entsprechend kommt die…

Necessaity Can be a Defense to Criminal Traffic Charges in Florida

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In Florida, the defense of necessity may be available for a defendant charged with a variety of criminal charges. When using this defense, a defendant is basically saying that he/she did commit the crime, but did so because it was necessary due to some urgent circumstances. The necessity defense has a few conditions that must be met: 1) the defendant reasonably believed the criminal act was necessary to avoid imminent death or serious injury to him/herself or others, 2) the defendant did not intentionally put him/herself in the position that resulted in the need to take action, 3) the criminal act was the only adequate method to avoid the problem, 4) the harm to be avoided was more serious than the criminal conduct, and 5) the defendant ceased the criminal conduct as soon as the threat dissipated. There are situations where a necessity defense would be a valid defense. If a person needed to drive while impaired or with a suspended license to get a person with a serious and…

Family Court of Dutchess County

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Page 584 615 N.Y.S.2d 584 162 Misc.2d 22 CARMILLE A., Petitioner, v. DAVID A., Respondent. Family Court, City of New York, Queens County. July 26, 1994. Page 585 Steven Greenfield, Great Neck, for petitioner. Larry Bachner, Forest Hills, for respondent. GUY P. DE PHILLIPS, Judge: In this Article 8 Family Offense Proceeding petitioner spouse filed a supplemental petition dated March 15, 1994, alleging that respondent failed to obey the modified order of protection issued by this court dated November 15, 1993. This supplemental petition alleged that respondent on March 8, 1994, upon release from incarceration for prior violation of the order of protection, arrived at petitioner's [162 Misc.2d 23] residence with police at approximately 1:00 a.m. attempting to gain entry to petitioner's residence and subsequently on March 11, 1994, that "a car belonging to a friend was towed from petitioner's driveway, and petitioner thinking the car stolen filed a police…
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