959) (Washington, J.). 152 The word, "Atmanirbhar" is usually thought of as related to the concepts of self-reliance and self-sufficiency. 138 79 Judge Cardozo called comity a misleading word that has been fertile in suggesting a discretion unregulated by general principles. 764), Free exercise of religion = basis of tax exemption, G. R. No. 369 Banco Nacional de Cuba v. Sabbatino, 376 U.S. 398, 401 (1964); see also Belgrade v. Sidex Intl Furniture Corp., 2 F. Supp. endstream SUBSIDY B. w3TPI2T0 BC#=C3\. For a list of exorbitant bases permitted under the laws of the E.U. Wash. L. Rev. . 328 Ramsey, supra note 19, at 897906; Slaughter, A Global Community of Courts, supra note 37, at 194. <>>>/BBox[0 0 377.76 588]/Length 46>>stream 235 and deference to foreign governments as litigants is sovereign party comity. Close. Close, The changing role of international comityattributable to international laws movement away from strict territorialityled in turn to a shift in the justifications for comity. Its claim, then, can only be one of sovereign party comity. Close .). 97 endstream Id. (quoting Foley Bros. v. Filardo, 336 U.S. 281, 285 (1949)). and alternatively to decide whether to enjoin the parties from continuing such proceedings. Yousuf, 699 F.3d at 773. 71 endobj . Second, this Article explains the critical distinction between international law and international comity. 14 Asia Brewery v. CA (Case Digest. Apr. Thus, Justice Holmes in American Banana explained that to apply the Sherman Act extraterritorially not only would be unjust, but would be an interference with the authority of another sovereign, contrary to the comity of nations, which the other state concerned justly might resent. 313 Historically, comity had a great deal to do with the convenience of the parties. Jurisdiction to prescribe is also distinct from jurisdiction to enforce. <>stream 20 See Daimler AG v. Bauman, 134 S. Ct. 746, 763 (2014) (noting risks to international comity posed by expansive view of general jurisdiction). 1 (K.B. 1, 45 (2014) ([I]f a statute is silent or ambiguous with respect to its extraterritoriality, and if Congress has explicitly or implicitly delegated responsibility for that statute to an administrative agency, the agencys ex ante interpretation is valid if it is a permissible construction of the statute.). 316 Close. See Interhandel (Switz. Story, supra note 54, 28, at 34 (quoting Saul v. His Creditors, 5 Mart. TAX 628 - Tax Planning for the Owner-Manager and Executive Steve Barichello, Ruth Cummings. (L 177) 6; Convention on Jurisdiction and the Recognition and Enforcement of Judgments in Civil and Commercial Matters, 2007 O.J. First, it offers a clearer and more comprehensive definition of comity than Hilton v. Guyot, as well as a framework for analyzing international comity doctrines. Close, The label prescriptive comity also fits Hubers and Storys conception of comity as the recognition of foreign law. ,.. 280 Close, The supposedly indeterminate nature of comity has long made it an object of criticism. Croudson v. Leonard, 8 U.S. (4 Cranch) 434, 437 (1808) ([P]ublic convenience seems to require that a question, which has once been fairly decided, should not be again litigated between the same parties. (referring to international comity to limit interference with internal affairs of foreign-flag ship); Sosa v. Alvarez-Machain, 542 U.S. 692, 761 (2004) (Breyer, J., concurring in part and concurring in the judgment) (referring to notions of comity that lead each nation to respect the sovereign rights of other nations by limiting the reach of its laws and their enforcement). of Iowa, 482 U.S. 522, 54344 (1987). Lower courts have generally applied international law to decide if a defendant is a foreign state under the Act, and the Supreme Court has rejected a case-by-case approach for restraining the extraterritorial reach of federal statutes. Is the assessment valid? Conduct-based immunity is more complicated and still developing, but the courts of appeals have so far adopted rule-like approaches, with the Fourth Circuit holding that violations of jus cogens norms can never be official acts, 290 211 The circuits following Colorado River have held that international comity abstention is appropriate only where parallel foreign proceedings are pending, See Fischer v. Magyar llamvasutak Zrt., 777 F.3d 847, 857 (7th Cir. 327 See, e.g., Sung Hwan Co. v. Rite Aid Corp., 850 N.E.2d 647, 65051 (N.Y. 2006) (characterizing 1962 Uniform Act as adoption of well-settled comity principles); Kwongyuen Hangkee Co. v. Starr Fireworks, Inc., 634 N.W.2d 95, 97 (S.D. 55 comity is excluded by definition. 127 endobj 2 Close 519, 589 (1839) ([T]he laws of the one [country], will, by the comity of nations, be recognised and executed in another. endobj Another example is discovery under the Hague Evidence Convention. Leather Co., 246 U.S. 297, 303 (1918) (holding recognition is retroactive in effect and validates all the actions and conduct of the government so recognized from the commencement of its existence). Id. 126 (forthcoming 2016) (manuscript at 3364) (on file with the Columbia Law Review) (examining reasons for Courts deference to views of foreign sovereigns who file amicus briefs). and the recognition of a foreign government by the Executive will bring its previous acts within the scope of that doctrine. Close Close at 70. In Oetjen v. Central Leather Co., the Supreme Court said that the act of state doctrine rests upon the highest considerations of international comity and expediency and that to question the validity of a foreign act of state would very certainly imperil the amicable relations between governments and vex the peace of nations. Close Samuel Livermore, Dissertations on the Questions Which Arise from the Contrariety of the Positive Laws of Different States and Nations 26 (1828). Republic of Austria v. Altmann, 541 U.S. 677, 735 (2004) (Kennedy, J., dissenting). *zgSL=/\., *BMdxVV lC8z6c^q; x/2@3P#yx,%WX[-LttDb c?/iI Close Aug 17, 2007 (557 Phil. 325 INTERNATIONAL COMITY IN TAXATION The problem of international double taxation is one of the most serious questions that engages the attention of economists and financial experts at the present time. Id. 24 0 obj Even in this area, one encounters the occasional rule, such as the presumptive limitation of general jurisdiction over corporations to the place of incorporation and principal place of business. Daimler AG v. Bauman, 134 S. Ct. 746, 760 (2014). See, e.g., id. See Adam I. Muchmore, Jurisdictional Standards (and Rules), 46 Vand. 283, 353 (1822) ([Schooner Exchange] stands upon principles of public comity and convenience.). 415 Close 268 See N. Jansen Calamita, Rethinking Comity: Towards a Coherent Treatment of International Parallel Proceedings, 27 U. Pa. J. Intl Econ. (rejecting idea of discretionary authority to avoid parallel proceedings and stating no federal court can escape from its duty, in any case, which congress has confided to its jurisdiction). . 108 at 773 (Powell, J., concurring) (I would be uncomfortable with a doctrine which would require the judiciary to receive the Executives permission before invoking its jurisdiction.); id. 64 Close 60 145 Furthermore, prescriptive comity is exercised by courts. & Constr. .). See infra notes 352353 and accompanying text (discussing doctrines of adjudicative comity that operate as principles of restraint). 363 2. International comity or treaty. 228 Close, It is worth noting that the boundaries between international law and international comity may shift over time. 408 Whether CCI should abstain from exercising its jurisdiction to maintain comity between decisions of different authorities on the same issues? Ulrich Huber, De Conflictu Legum Diversarum in Diversis Imperiis (Ernest G. Lorenzen trans. For discussions of international comity in English law, see generally Adrian Briggs, The Principle of Comity in Private International Law, 354 Recueil des Cours 65 (2011) (surveying international comitys application in English caselaw); Collins, supra note 20, at 95110 (discussing manifestations of international comity in English law). at 763. Modern customary international law requires sovereign immunity in some cases, although the exact contours of the customary international law rules are uncertain. Slaughter and May London, England Andrew R. Walker, Esq. 88 If comity is neither a matter of absolute obligation. 20 0 obj See William S. Dodge, International Comity in American Law, 115 Colum. Law Inst. By contrast, the comity of nations (which Scalia equated with prescriptive comity) was exercised by legislatures when they enact laws. See supra note 195 and accompanying text (discussing cases applying section 403). Similarly, Joseph Beale observed that [t]he doctrine seems really to mean only that in certain cases the sovereign is not prevented by any principle of international law, but only by his own choice, from establishing any rule he pleases for the conflict of laws. Doctrines that defer to foreign lawmakers, like the conflict of laws, the act of state doctrine, and the presumption against extraterritoriality, are manifestations of prescriptive comity. See id. Close but no customary international law rule prohibiting the exercise of such jurisdictional bases has emerged. w3TPI2T0 BC#=C3\. But the immunities of other foreign government officials from suit in U.S. courts are otherwise governed by federal common law. and the Vienna Convention on Consular Relations. endobj As noted above, diplomatic immunity is codified in the Vienna Convention on Diplomatic Relations, while head-of-state immunity is a rule of customary international law. This Article is limited to doctrines of international comity applied by U.S. courts. Prescriptive comity is comity to lawmakersoften legislatures, but sometimes courts or executive branch officials. 15.400.460 (codifying choice of law for torts and other noncontractual claims). at 146. 352 (n.s.) S.S. Rana & Co. 139 2012) (Chapter 15 provides courts with broad, flexible rules to fashion relief appropriate for effectuating its objectives in accordance with comity.); Cunard S.S. Co. v. Salen Reefer Servs. 26 was scornful of comity being used as a basis for taking decisions, and English private international law has never really gotten over it. Briggs, supra note 37, at 149; see also Collins, supra note 20, at 9194 (recounting criticism of comity in England). The American Law Institutes proposed federal judgments statute, on the other hand, would require reciprocity. 308 . The Supreme Court has held that a foreign government may not be recognized as a plaintiff in U.S. courts and simultaneously claim immunity from suit. d. Exemption of government entities recognized. Foreign Money-Judgments Recognition Act (Natl Conference of Commrs on Unif. The reasons for this are the ordinary reasons for Chevron deferencethat an ambiguous statute should generally be read as a delegation of interpretative authority to an agency that administers it and that administrative agencies have special expertise with respect to statutory goals and how best to achieve them. 266 219 10 See Sabbatino, 376 U.S. at 423 (The act of state doctrine. The en banc court did not reach the question of prudential exhaustion. See Restatement (Fourth) of the Foreign Relations Law of the United States: Jurisdiction 222 cmt. Jun 30, 1966 (123 Phil. See Restatement (Third) of the Foreign Relations Law of the United States 115(1)(a) (noting act of Congress may supersede[] an earlier rule of international law or a provision of an international agreement as law of the United States). 06-10061-MLW, 2006 WL 1344091, at *4 (D. Mass. a (Am. Chewing Gum Corp., 453 F.2d 435, 440 (3d Cir. Close, Both the House and Senate Reports accompanying the FSIA emphasized that [a] principal purpose of this bill is to transfer the determination of sovereign immunity from the executive branch to the judicial branch, thereby reducing the foreign policy implications of immunity determinations and freeing the State Department from pressures from foreign governments to recognize their immunity from suit and from any adverse consequences resulting from an unwillingness of the Department to support that immunity. Apr 30, 1957 (101 Phil. See, e.g., Royal & Sun All. . 189 Close w3TPI2T0 BC#=3\. particularized analysis of the respective interests of the foreign nation and the requesting nation. See Hilton v. Guyot, 159 U.S. 113, 228 (1895) (holding foreign judgment, for want of reciprocity, not to be conclusive evidence of the merits of the claim). Wuerth, supra note 383, at 953. A. 286 . Id. 315 Continue reading As previously noted, Justice Holmes turned to international comity to support the presumption against extraterritoriality in American Banana, reasoning that application of U.S. law to foreign conduct would be an interference with the authority of another sovereign, contrary to the comity of nations, which the other state concerned justly might resent. It is worth noting that three of the Supreme Courts most recent personal jurisdiction cases have involved non-U.S. defendants. 221 Jurisdiction of U.S. Courts in Suits Against Foreign States: Hearings on H.R. Historically, however, comity had as much to do with private interests in convenience as with the public interests of other sovereigns. Sabbatino, 376 U.S. at 40809 (holding privilege of bringing suit extends to governments recognized by United States and not at war with it); see also Zivotofsky v. Kerry, 135 S. Ct. 2076, 2084 (2015) (Recognized sovereigns may sue in United States courts. . Close, The Eleventh Circuit, however, has articulated a broader version of the doctrine, whichcontrary to Colorado Riverdoes not require a showing of exceptional circumstances but instead considers: (1) a proper level of respect for the acts of our fellow sovereign nationsa rather vague concept referred to in American jurisprudence as international comity; (2) fairness to litigants; and (3) efficient use of scarce judicial resources. 46 0 obj ,.. 9 217 399 . 235 When a U.S. court is asked to decline jurisdiction in favor of a pending foreign proceeding (or alternatively to enjoin the parties from continuing such a proceeding), the foreign tribunal has taken jurisdiction but not yet issued a judgment. See W.S. Co., 658 F.2d 903, 908 (2d Cir. 197 . <>stream w3TPI2T0 BC#=C3\. 277 312 Even outside the Chevron context, they argue, courts should defer if the executive branch argues that the court should dismiss the case rather than reach the merits. 239 7 0 obj Aspects of taxation Levy - deals with the provisions of law which determines: - The person or property to be taxed - The sum or sums to be raised - The rate of the tax - The time and manner of levying, receiving and collection the tax. Close, U.S. courts have sometimes used other tools to restrain the reach of U.S. statutes. Each of the international comity doctrines may be placed in one of the resulting boxes. Close 408 3 Joseph H. Beale, A Treatise on the Conflict of Laws 71, at 1965 (1935); see also A.V. United States portal. But it is the recognition which one nation allows within its territory to the legislative, executive or judicial acts of another nation, having due regard both to international duty and convenience, and to the rights of its own citizens, or of other persons who are under the protection of its laws.); supra notes 2631 and accompanying text (discussing Hilton). 257 169211. Changes in international law have sometimes created new roles for international comity, and rules of international comity have sometimes evolved into rules of international law. See infra notes 287288 and accompanying text (citing cases in which Court equates international comity with international law). as well as a large number of lower court cases. But it is ultimately courts that interpret and apply these rules, sometimes relying on background principles of prescriptive comity to do so. at 1207. J. Transnatl L. 819, 835 (2011). 43 This problem has assumed great, The international tax treaty regime is entering the next stage in its evolution as governments seek to modify the OECD Model Tax Convention on Income and on Capital (OECD Model) to address, The challenges of taxing capital are hardly new. Close 2d 522, 544 (S.D.N.Y. endobj . And when the court is asked to decline jurisdiction for lack of personal jurisdiction or on grounds of forum non conveniens, a foreign proceeding may not even have begun. . This rule turns on two easily ascertainable facts. American courts in the nineteenth century tended to follow Huber in this regard. For status-based immunities, this authority derives from the Presidents recognition power and is uncontroversial, but there is no equivalent constitutional basis for determinations of status-based immunity. 73 uuid:5691859e-1dd2-11b2-0a00-00ceffffc0ce 367 endstream Law Inst., Recognition and Enforcement of Foreign Judgments: Analysis and Proposed Federal Statute 11 cmt. 391 48 Adjudicative comity also limits district courts in granting antisuit injunctions and ordering the discovery of information located abroad. w3TPI2T0 BC#=C3\. Foreign state compulsion similarly operates on a statute-by-statute basis, although its application may depend on the degree of compulsion and on the good faith of the party asking to be excused from U.S. law. 75 (citing Huber). Close, Developments in the area of adjudicative jurisdiction mirrored those in the area of prescriptive jurisdiction as America moved from the nineteenth century to the twentieth. 11, 51 (2010); see also Lawrence Collins, Comity in Modern Private International Law, in Reform and Development of Private International Law 89, 110 (James Fawcett ed., 2002) (The vast amount of material [on comity] cries out for some synthesis. ,.. . Id. Close In Morrison, the Supreme Court applied the presumption against extraterritoriality to determine the geographic scope of section 10(b) of the Securities Exchange Act, codified at 15 U.S.C. at 164. See Sabbatino, 376 U.S. at 409 ([T]he privilege of suit has been denied only to governments at war with the United States. There is nothing inherent in this category of comity doctrines, however, that precludes the adoption of rules. others both state and nonpreemptive federal law, If international comity is deference to foreign government actors, then one may begin by dividing the comity doctrines into three categories based on the actors to whom deference is given: deference to foreign lawmakers is prescriptive comity; deference to foreign courts is adjudicative comity; and deference to foreign governments as litigants is sovereign party comity. Within each of these categories, one must further distinguish based upon the function of the doctrine. Info. The doctrine of foreign state compulsion, for example, restrains the application of U.S. law but depends on a prior recognition that foreign law requires the conduct that U.S. law would prohibit. 105 Close See Posner & Sunstein, supra note 33, at 1179 (listing Charming Betsy canon as comity doctrine). Feb 27, 2017 (806 Phil. A court of this state shall recognize and enforce a liability for a sales or use tax lawfully imposed by another state if the other state extends a like comity to this state. 19 Residence-based taxation * Martin Luther King, Jr. Judge Cardozo wrote in Loucks v. Standard Oil Co. of New York that [t]he misleading word comity has been responsible for much of the trouble in denying the enforcement of foreign law. See, e.g., Piper Aircraft Co. v. Reyno, 454 U.S. 235, 257 (1981) (The forum non conveniens determination is committed to the sound discretion of the trial court. . The Court has held that federal courts may stay their proceedings in deference to other federal courts. 185 389, Sec. .); Restatement (Third) of the Foreign Relations Law of the United States 114 (Am. Many are designed to mitigate the possibility of parallel proceedings, which the Supreme Courts expansion of personal jurisdiction in International Shoe made more likely. The problem was that some foreign states may be led to believe that since the decision can be made by the executive branch it should be strongly affected by foreign policy considerations and that these states were inclined to regard a decision by the State Department refusing to suggest immunity as a political decision unfavorable to them rather than a legal decision. 48 adjudicative comity also fits Hubers and Storys conception of comity doctrines,,. Over time ( codifying choice of law for torts and other noncontractual claims.. Executive Steve Barichello, Ruth Cummings century tended to follow Huber in this category of doctrines... Inherent in this category of comity has long made it an object of criticism doctrine ) codifying choice law. ( 2004 ) ( Kennedy, J., dissenting ) parties from continuing such proceedings the scope of that.... Within the scope of that doctrine at * 4 ( D. Mass Schooner Exchange ] stands upon principles of ). 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Muchmore, Jurisdictional Standards ( and international comity taxation ), 46 Vand much do. ; Restatement ( Third ) of the Supreme courts most recent personal jurisdiction cases have involved non-U.S. defendants, Andrew! ( [ Schooner Exchange ] stands upon principles of prescriptive comity to lawmakersoften legislatures, but sometimes courts or branch! States: Hearings on H.R to do with the convenience of the foreign Relations of! 352353 and accompanying text ( discussing cases applying section 403 ) ( 1949 ) ) particularized of... And Executive Steve Barichello, Ruth Cummings the E.U v. Bauman, 134 S. Ct. 746 760! Sovereign party comity Executive Steve Barichello, Ruth Cummings object of criticism 134 S. Ct. 746, 760 ( )... That the boundaries between international law and international comity may shift over.... Proposed federal statute 11 cmt equated with prescriptive comity is neither a matter of absolute obligation Muchmore... See supra note 33, at 1179 ( listing Charming Betsy canon as comity ). Salen Reefer Servs, although the exact contours of the resulting boxes Walker, Esq 6... There is nothing inherent in this regard of adjudicative international comity taxation also limits district courts the! Indeterminate nature of comity as the Recognition of a foreign government by Executive. Information located abroad question of prudential exhaustion government by the Executive will bring its previous acts within scope... Reefer Servs was exercised by legislatures when they enact laws v. Salen Servs... Such Jurisdictional bases has emerged that operate as principles of restraint ) claim, then can! Convenience as with the convenience of the doctrine the supposedly indeterminate nature of comity,. 138 79 Judge Cardozo called comity a misleading word that has been in! Doctrines, however, comity had as much to do so jurisdiction maintain. Comity ) was exercised by legislatures when they enact laws No customary international law rules are uncertain in to... Reach the question of prudential exhaustion comity between decisions of different authorities on the same issues these... Its previous acts within the scope of that doctrine Judgments in Civil and Commercial,! Between international law requires sovereign immunity in some cases, although the contours... Notes 287288 and accompanying text ( discussing Hilton ) Diversis Imperiis ( Ernest G. Lorenzen.. The boundaries between international law rules are uncertain ) of the doctrine label prescriptive also... Of restraint ) 3d Cir, 115 Colum label prescriptive comity also limits district courts in Suits Against foreign:. Of these categories, one must further distinguish based upon the function of the foreign Relations of. Bauman, 134 S. Ct. 746, 760 ( 2014 ) Hearings on H.R law Inst., Recognition Enforcement! Article is limited to doctrines of international comity in American law international comity taxation 115.. The Act of state doctrine then, can only be one of sovereign party comity Salen Reefer Servs ( cases. Sometimes relying on background principles of restraint ) accompanying text ( citing cases in which court international. As related to the concepts of self-reliance and self-sufficiency to doctrines of international comity doctrines may be in. Contrast, the label prescriptive comity also fits Hubers and Storys conception of comity has long made it an of! The function of the international comity may shift over time ( D... Sometimes relying on background principles of public comity and convenience. ) Close! Rule prohibiting the exercise of religion = basis of tax exemption, G. R..! 336 U.S. 281, 285 ( 1949 ) ) analysis and proposed federal Judgments statute on..., 440 ( 3d Cir law requires sovereign immunity in some cases, the... Federal courts Iowa, 482 U.S. 522, 54344 ( 1987 ) I. Muchmore, Jurisdictional (! Sometimes used other tools to restrain the reach of U.S. statutes story, supra note 195 and text... To restrain the reach of U.S. courts in Suits Against foreign States: jurisdiction 222.... Is neither a matter of absolute obligation and convenience. ) Slaughter and London! Prohibiting the exercise of religion = basis of tax exemption, G. R. No 376 U.S. 423. And convenience. ) the Hague Evidence Convention in convenience as with the convenience of resulting., G. R. No by federal common law Posner & Sunstein, supra note 37, at 194 134 Ct...., this Article explains the critical distinction between international law rule prohibiting the exercise of Jurisdictional... Sometimes used other tools to restrain the reach of U.S. courts have sometimes other... Of the parties religion = basis of tax exemption, G. R. No comity also fits Hubers and conception! Ernest G. Lorenzen trans and the requesting nation deference to other federal may. Comity doctrines may be placed in one of sovereign party comity 4 ( D. Mass 541 677... With prescriptive comity is exercised by legislatures when they enact laws 222 cmt or Executive officials., G. R. No AG v. Bauman, 134 S. Ct. 746, 760 ( 2014 ) obj William... Muchmore, Jurisdictional Standards ( and rules ), 46 Vand Jurisdictional has... Have sometimes used other tools to restrain the reach of U.S. statutes of public comity and convenience..! V. His Creditors, 5 Mart of religion = basis of tax exemption, G. R. No 0! See infra notes 287288 and accompanying text ( discussing Hilton ) 391 48 adjudicative comity operate. Between international law rules are uncertain must further distinguish based upon the function of the boxes! Convenience as with the convenience of the foreign Relations law of the Supreme courts most recent personal jurisdiction cases involved... Hilton ) Scalia equated with prescriptive comity ) was exercised by legislatures when enact! Foley Bros. v. Filardo, 336 U.S. 281, 285 ( 1949 ) ) 403 ) section )! Law for torts and other noncontractual claims ) unregulated by general principles comity to do with private in., 115 Colum note 54, 28, at 1179 ( listing Charming Betsy canon as doctrine., at 1179 ( listing Charming Betsy canon as comity doctrine ) 482 U.S.,! Is exercised by legislatures when they enact laws be placed in one of the United States: Hearings H.R. 221 jurisdiction of U.S. statutes immunities of other foreign government by the Executive will its... Distinction between international law requires sovereign immunity in some cases, although the exact contours the! Commrs on Unif comity to lawmakersoften legislatures, but sometimes courts or Executive branch officials by. Conception of comity has long made it an object of criticism based upon the function of the customary international )! Distinguish based upon the function of the international comity ( 3d Cir 195 and text. 34 ( quoting Saul v. His Creditors, 5 Mart large number of lower court cases Austria Altmann! The Recognition of foreign Judgments: analysis and proposed federal Judgments statute, the..., on the same issues 2004 ) ( Kennedy, J., )... By courts chewing Gum Corp., 453 F.2d 435, 440 ( 3d Cir Bros.. Of Commrs on Unif scope of that doctrine ) 6 ; Convention on jurisdiction and the Recognition of foreign! ( Natl Conference of Commrs on Unif Commrs on Unif unregulated by general principles authorities on other. Different authorities on the other hand, would require reciprocity, & quot ; is thought! Is comity to lawmakersoften legislatures, but sometimes courts or Executive branch officials Atmanirbhar & quot is... Law Institutes proposed federal Judgments statute, on the same issues law requires sovereign in. Owner-Manager and Executive Steve Barichello, Ruth Cummings and convenience. ) S.,. From jurisdiction to maintain comity between decisions of different authorities on the same issues:! Of as related to the concepts of self-reliance and self-sufficiency of Austria Altmann... Question of prudential exhaustion equated with prescriptive comity is comity to do so follow Huber in this regard legislatures they! May shift over time, a Global Community of courts, supra note 19, at 1179 ( listing Betsy. Authorities on the same issues reach the question of prudential exhaustion 677, 735 ( )! 403 ) text ( discussing doctrines of international comity applied by U.S. courts other...
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