Boise Quoted in Plain Dealer Regarding Tax Implications of Eaton’s Irish Incorporation of Its New Merged Company

Dean Craig M. Boise

Eaton Corporation is buying a rival company and incorporating the new merged company in Ireland rather than the United States.   Eaton expects to save $160 billion in taxes annually as a result of the merger and Irish incorporation.  An article in the May 22, 2012 edition of The Plain Dealer, Eaton Corp. plans to buy Cooper Industries in a $11.8 billion deal; move incorporation to Ireland, by Robert Schoenberger, indicates that Cooper Industries is already incorporated in Ireland, where the corporate tax rate is 12.5 percent.  The U.S. rate is 35 percent.  Overseas incorporation will shield Eaton from some overseas profits, though it will continue to be responsible for taxes on income earned in the U.S.

According to Dean Boise, a “secondary benefit could come from patents and other intellectual property. When a company develops new technology, it tends to license those inventions to its own subsidiaries and other companies. If those patents are held in the U.S., the profits from those licensing fees generate U.S. profits. But if Eaton is an Irish company, it can hold those patents in Dublin, and licensing fees will be subject to that country’s lower rates.”

Boise stated that “[t]hat’s one of the biggest reasons that pharmaceutical and technology companies hold their intellectual property offshore, to avoid U.S. taxation.”

To read the article, click here: http://www.cleveland.com/business/index.ssf/2012/05/eaton_corp_plans_to_merge_with.html

Sterio to Participate in Talking Foreign Policy on WCPN 90.3 FM – 8:00 p.m. on Thursday, May 24

C|M|LAW Professor Milena Sterio will appear on “Talking Foreign Policy” at 8:00 PM (EST) on Thursday, May 24.  “Talking Foreign Policy” is an hour-long radio program hosted by Michael Scharf (Case) , in which experts discuss the salient foreign policy issues of the day.  For those outside of Cleveland, the  show will be streamed live on the Internet at wcpn.org.  In Cleveland, you can hear it on 90.3 FM — Cleveland’s NPR station.

The May 24th program will examine the controversial policy of using drones to kill Americans abroad, the challenges of bringing indicted tyrants to justice, and America’s Afghanistan exit strategy.

The expert panel for the May 24th program is composed of:

  •  International prosecutor: David Crane, founding Chief Prosecutor of the Special Court for Sierra Leone:
  • Military ethicist: Shannon French, director of Case Western Reserve’s Inamori International Center for Ethics and Excellence;
  • International law professor: Milena Sterio, law professor at C|M|LAW, Cleveland State University; and
  • Peace negotiator: Paul Williams, President of the Public International Law and Policy Group.

Wall Street Journal Quotes Sagers on Antitrust Enforcement Against Google

James A. Thomas Distinguished Professor of Law Chris Sagers was quoted in today’s Wall Street Journal, for his thoughts on a potential antitrust enforcement action by the Federal Trade Commission against Google.  While no complaint has yet been filed, indications are that the Commission will sue Google for having monopolized the market for “internet search.”  Google acknowledged in summer 2011 that the Commission had begun an internal investigation, and observers believe recent steps indicate that an FTC complaint is imminent.  Prominently, in April the Commission announced its hiring of a high profile Washington litigator to head a potential Google prosecution team, and just this week Google announced the publication of two Google-sponsored white papers written by prominent academics in its defense.  Asked whether these steps increased the likelihood of a complaint, Sagers said “the ‘mutual saber-rattling’ is an indication that both sides are girding for battle. Google ‘is laying out its legal strategy as a way to make the FTC blink’ . . .  while the agency’s move to bring in Ms. Wilkinson ‘demonstrates that they’re not going to back down.’ ”

The article is available here: http://online.wsj.com/article/SB10001424052702304543904577396483337361246.html

Kerber Selected for Lexis Summit

Legal Writing Professor Sandra Kerber has been selected as one of 20 to 25 professors from across the country to participate in a Lexis Summit in Desert Palm Springs in June of 2012.   The subject is “Legal Research and Writing Trends and Challenges about New Approaches to Teaching: adapting to changing student and market demands.”  This Summit is open by invitation only.

Crocker Speaks on the Death Penalty

On May 1, Professor Phyllis L. Crocker participated in a panel discussion at An Eye for An Eye: Is Capital Punishment Justice or Revenge?, a special program of Baldwin-Wallace’s Leadership & Public Policy Institute in Partnership with the Levin College Forum Program.  The event took place at the Levin College of Urban Affairs, Cleveland State University.

Weinstein Speaks to Planners and Municipal Lawyers on Constitutional Issues in Land Use

Professor Alan Weinstein

On, April 16, C|M|LAW Professor Alan Weinstein spoke recently at the annual national conference of the American Planning Association (APA) in Los Angeles.   This presentation was part of a conference session titled “Constitutional Challenges to Local Sign Regulations.” It also featured  Randal Morrison, a San Diego attorney with a national practice focused on drafting and defending local sign regulations. 

Weinstein also participated in a national teleconference sponsored by the International Municipal Lawyers Association (IMLA).  For the one-hour IMLA Teleconference on April 18, Professor Weinstein was interviewed by Professor Daniel Mandelker of Washington University (St. Louis) and Dwight Merriam, a nationally-known land-use attorney in Hartford, about his extensive research and writing on the topic of regulating sexually oriented adult entertainment businesses, with an emphasis on how local governments can regulate such businesses without violating the first amendment.

Sagers Visits the White House for Summit on Judicial Vacancies

Professor Chris Sagers

James A. Thomas Distinguished Professor of Law Chris Sagers was one of 95 community leaders from 27 states called to the White House on May 4th for a summit on the looming judicial vacancy crisis.  The event was convened by the White House Counsel’s Office in collaboration with more than two dozen public interest advocacy organizations, including the National Council of Jewish Women, the Bazelon Center for Mental Health Law the American Constitution Society, the Alliance for Justice People for the American Way, and the Center for American Progress.  The event began with a morning of White House briefings by Attorney General Eric Holder, White House Counsel Kathy Ruemmler, and officials of the White House Office of General Counsel, Office of Legislative Affairs, and Office of Public Engagement.  Attendees at the summit spent the rest of the day in meetings with Members of the Senate and their staff, and Professor Sagers joined the Ohio delegation in meetings with staff of Senators Brown and Portman.  Attendees also met with Jeremy Paris, Senate Judiciary counsel, and Serena Hoy, Chief Counsel to Senate Majority Leader Harry Reid.

C|M|LAW Hosts Former Nixon White House Counsel John Dean

White House Counsel John Dean (1973)

As part of C|M|LAW’s enhanced effort to bring issues of ethics and professionalism into the culture of discussion in the law school community, C|M|LAW hosted Former Nixon White House Counsel John Dean for a full day of events on Thursday, April 19.  Mr. Dean began the day by appearing on The Sound of Ideas radio show, with Host Mike McIntyre, at WCPN 90.3 FM.  He appeared on the radio show with C|M|LAW Dean Craig Boise to discuss, in part, the teaching of ethics and professionalism in the law schools.  Mr. Dean met with C|M|LAW students for 1 1/2 hours later that morning to educate them about his experiences, what he learned about ethics and the legacy that Watergate has left us in the form of enhanced rules of legal ethics.  After lunch with a small group of guests and university officials, Mr. Dean held a discussion with the C|M|LAW faculty.  He answered questions about his experiences and the impact they had on his own life and the lives of others.  In the evening, Mr. Dean presented a continuing legal education program with Mr. Jim Robinault (Thompson Hine) in the C|M|LAW Moot Court Room to a crowd of 250-300 people.  At that program, Mr. Dean focused on the events of the first week following the break-in, discussed his testimony before the Senate, and showed video clips of that testimony and other commentary.

John Dean (Today)

Listen to Watergate at 40 on WCPN at http://www.ideastream.org/soi/entry/46411

Sundahl Quoted in Space News Regarding Virgin Galactic Space Flights

Associate Dean Mark Sundahl

C|M|LAW Associate Dean Mark Sundahl was quoted in a Space News article, Virgin Galactic Granted License Exemption for Spaceflight Experience, by Dan Leon.  The article concerned the decision by the U.S. State Department not to require Virgin Galactic, Richard Branson’s space flight corporation, to obtain an export license for flying non-U.S. citizens on suborbital jaunts departing from New Mexico’s Spaceport America.  According to the article, “Virgin Galactic, which now expects to fly its first paying customers in 2013, was told by the U.S. government that the company may fly non-U.S. citizens to the edge of space without first obtaining an export license from the State Department.”  Sundahl clarified that Virgin Galactic was asking “that their operations be removed from the scope of the International Traffic in Arms Regulations.”  The ruling means that [Virgin Galactic’s] operations will not be ITAR-controlled.  “Virgin’s flight hardware, Sundahl added, would remain under export control. However, he said the determination was, on the whole, “good news for Virgin Galactic and the entire space tourism industry.””  In addition, Sundahl said that “without this determination from State, allowing a non-U.S. citizen to ride in a Virgin spacecraft — or even training a non-U.S. citizen to do so — would legally have been an export activity that required federal approval.”

To read the Space News article, click here:

http://spacenews.com/venture_space/120411-virgin-granted-exemption.html

May to Serve as Guest Blogger on Lofty Ambitions

C|M|LAW Legal Writing Professor Claire Robinson May has been invited to serve as a guest blogger on a science and writing blog, Lofty Ambitions.  See http://loftyambitions.wordpress.com/2012/04/16/guest-blog-claire-robinson-may/