International issues in criminal law: Extradition of El Chapo and extraterritoriality in Nigeria

International issues in criminal law: Extradition of El Chapo and extraterritoriality in Nigeria

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This week we highlight cert petitions that ask the Supreme Court to consider, among other things, whether defendants have standing to assert violations of an extradition treaty and whether the wire fraud statute applies extraterritorially to reach a defendant’s conduct committed only in Nigeria.

El Chapo seeks standing to argue that his trial violated the extradition treaty with Mexico

Guzman Loera v. United States is a petition brought by Joaquin Guzman Loera, better known as El Chapo, the former … Read the rest

Years in the making: New York issues two sets of “final draft” corporate tax reform regulations

On April 29, 2022, the New York State Department of Taxation and Finance issued two sets of “final draft” regulations relating to the corporation franchise tax reform that took effect for tax years beginning on or after January 1, 2015. Since the sweeping corporate tax reform was enacted, the Department has published a series of proposed updates to the Article 9-A corporation franchise tax regulations, but the two sets of regulations issued on April 29 are the first to be … Read the rest