THE INTERNATIONAL LEGAL ENVIRONMENT OF BUSINESS Chapter 22 Meiners, Ringleb & Edwards The Legal Environment of Business, 12th Edition ©2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. INTERNATIONAL LAW AND BUSINESS International Trade Agreements U.S. Import/Export Policies Business Structures in Foreign Markets Foreign Corrupt Practices Act International Contracts International Dispute Resolution ©2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. THE INTERNATIONAL BUSINESS ENVIRONMENT Includes all business transactions that involve entities from two or more countries Movement of goods across countries Movement of services across countries Issues regarding capital Issues regarding personnel of multinational enterprises Differences include risks in • Financial • Political • Regulatory ©2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. ORIGINS OF INTERNATIONAL LAW Commercial codes date back to Egypt in 1400 B.C. Early trade centered around law of the sea Greek/ Roman Empires both had codes of international trade Middle Ages: Lex Mercatoria (Merchant Law) – Governed trading customs in Europe Today’s codes still partially derived from early efforts ©2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. SOURCES OF INTERNATIONAL LAW Individual countries create their own laws Trade agreements between countries Worldwide/regional organizations, i.e. United Nations European Union (EU) No universal international court system for resolving international conflicts of businesses Difficult to enforce decisions and contracts See Exhibit 22.1 ©2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. INTERNATIONAL TRADE AGREEMENTS Improve economic relations of countries Cover variety of commercial issues Tax agreements prevent double taxation Examples: North American Free Trade Agreement (NAFTA, 1992) Canada/US/Mexico Regional treaty General Agreement on Tariffs & Trade (GATT) replaced in 1995 by World Trade Organization (WTO) International Treaty WTO has authority to investigate & rule on government subsidies that give unfair advantage to producer in a country Also looks at countervailing measures Helps with worldwide protection of intellectual property ©2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. U.S. IMPORT POLICY Limits on imports • To protect domestic interests Taxes on imports Tariffs (Duties) – Taxes imposed by a government on imported goods Specific tariffs: fixed duties on products Ad valorem tariffs: % of price of product Harmonized Tariff Schedules – Standardized, worldwide classification of goods for customs officials Harmonized Tariff Schedule of the United States (HTSUS) Each country uses same codes Bans on Certain Products – i.e. weapons, illegal products, narcotics, national security concerns, products made from endangered species ©2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. CASE UNITED STATES V. MEAD CORPORATION Mead imported “day planner” calendars. Under the tariff (HTSUS) – general heading for “registers, account books, notebooks . . .and similar articles.” Under subheading 4820.10 “diaries, notebooks and address books” subject to 4.0% tariff. Another subheading was for “other” items NOT subject to a tariff. “Other” heading applied to planners until 1993. Customs changed classification to “diaries” and applied 4% tariff. Mead protested, but Customs did not change. Mead sued in Court of International Trade (CIT). Court granted summary judgment for Customs. Mead appealed to Court of Appeals for Federal Circuit. It reversed. Held classification by Customs do not get high level of deference to some regulations because Customs can change classification without formal notice-and-rule process that occurs for most substantive regulations. Also held planners were not “diaries”, as those defined as bound volumes. Planner was a three-ring binder, so should be classified as “other” and no tariff. Customs appealed. (Continued) ©2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. CASE UNITED STATES V. MEAD CORPORATION U.S. Supreme Court HELD: Judgment vacated and remanded for further proceedings. Court of Appeals for Federal Circuit ought have looked at these issues: Notice-and-comment procedures seen by Customs only when “changing in practice” to Produce a tariff increase OR In the imposition of a restriction/prohibition, OR When Customs Headquarters determines matter is important to “interest of domestic industry”. Classification rulings are best treated like “interpretations contained in policy statement, agency manuals and enforcement guidelines”. Customs can bring the benefit of specialized experience to bear on the subtle question in this case. ©2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. IMPORT CONTROLS In U.S. – Dept. of Commerce through International Trade Administration (ITA) & International Trade Commission (ITC). Some imports are prohibited for safety or environmental reasons. Bans on certain products: such as explosives, weapons, illegal products such as narcotics Antidumping Orders: When there is charging a lower price in an export market than in a home market. Duty is determined by comparing market price in home market vs. price charge in U.S. when item is imported, then duty is applied to product. Duties on Governmental Subsidies: Tariff applied to offset subsidies provided by foreign governments to their industries that lower prices of products imported into the U.S. Duty applied is = to foreign governmental subsidy. (Purpose: To assist U.S. products to be competitive in the U.S. market) (counterveiling duties). Foreign Trade Zones: Goods imported without paying tariffs. Goods then processed/assembled. Duties assessed upon leaving zone. Duty Free Ports: No duties or tariffs assessed on products, i.e. Hong Kong. ©2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. EXPORT PROMOTION AND RESTRICTIONS Federal/State governments Commerce Department helps promote exports through ITA activities. Commerce Control List will specify controls, if export allowed, and licensing required for exporting an item. Export Restrictions, if goods, for instance: (1) Injure domestic industry (2) Jeopardize national security (3) Conflict with national policy (i.e. goods to support terrorist activities) Arms Export Control Act implemented through Traffic in Arms Regulations imposes restrictions on exports of weapons and technology that can be used as weapons. ©2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. EXPORT PROMOTION AND RESTRICTIONS Commodity Control List List of goods subject to restricted licenses If item is not on Export Administration Regulations list, then not subject to special control. Application to Reexported U.S. Goods Commerce licensing requirements apply Goods that U.S. may not want imported from country #1 exported into country #2 (favored country); then reexported from country #2 into country #3, i.e. U.S. (May violate U.S. licensing regulations) ©2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. PENALTY PROVISIONS For violation of commerce’s licensing provisions Include criminal and civil penalties Can also have administrative sanctions If an exporter knowingly violates the Export Administration Act, there can be fines up to $50,000 per violation. Person who “willfully” violates the Act, can be fined more and receive up to 20 years in prison, with a possible suspension or revocation of a business’s authority to export. Example: ITT fined $100 million for selling sophisticated night-vision goggle technology to firm in Singapore that sold technology to China. ©2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. FOREIGN MANUFACTURING Wholly Owned Subsidiary Business owns the facilities – some countries limit % of ownership Joint Venture Sharing ownership with foreign partners Licensing Agreement Licensor grants licensee access to patents and technologies Franchise Agreement Franchisor grants franchisee the rights to sell products or services, i.e. McDonald’s, Hertz Contract Manufacturing Contract made for production of products Issues to Consider Labor expenses Shipping costs Raw material costs Avoid restrictions/tariffs Pirating of technology ©2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. THE FOREIGN CORRUPT PRACTICES ACT (FCPA) Punishment of payer of bribe to foreign officials “Corrupt” person displays reckless or conscious disregard for consequences of one’s actions Accounting provisions require practices to track transactions Payer knows payment will go to public official “Any reasonable person would have realized” Requirement: Keeping accounts. Internal controls. Need paper trail. “Consciously chose not to ask about what he/she had reason to believe would be discovered” “Simple negligence” or “mere foolishness” exception “Routine Governmental Action” Exception: “facilitating or expediting payment . . . the purpose of which is to expedite or secure the performance of a “routine governmental action.” (i.e. visas, providing basic utilities, transportation services, etc. – small amount and very limited usage) In 2006 Congress ratified the UN Convention Against Corruption to bring international cooperation to corruption enforcement practices. ©2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. PENALTIES Individuals: Maximum of $100,000 & 5 years in jail Corporation: Up to $2,000,000/violation Exception: Department of Justice “pre-deal interpretation” Watch: “Slush funds” or “salaries, commissions or fees” disproportionate to service provided German company Siemens agreed to pay an $800 million fine Paid large bribes to government officials in Argentina in an effort to win contracts. 8 Siemens’ executives & contractors also charged ©2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. CASE UNITED STATES V. KING Owl Securities and Investments (OSI) of Kansas City was raising funds for large land development in Costa Rica. FBI investigated King, large OSI’s investors. Kingsley (OSI executive) tape recorded conversations. King convicted of planning a bribe to a senior Costa Rican official for rights to develop land. Fined $60,000 and sentenced 30 months in prison under the FCPA. Appealed to U.S. Court of Appeals. HELD: Affirmed. Ample evidence to support jury’s conviction Tape recordings: “I think we could pay the top people enough, that the rest of the people won’t bother us any. That’s what I’m hoping this million and a half dollars does. I’m hoping it pays for enough top people.” Knowingly participated in, approved of and acted to further conspiracy to offer the bribe. Six witnesses over 5-day period and other exhibits supported jury’s conviction.. Guilty of conspiracy and violations of FCPA. ©2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. INTERNATIONAL CONTRACTS Cultural Aspects • Sensitivity to cultural differences in contracting an attitudes toward relationships • Language differences create barriers, especially when contract involves multiple languages Financial Aspects • Method of payment concerns re: removing profits from countries in which business is conducted • Exchange Markets Risk in timing in currency exchanges • Financial Instruments May differ from country to country Use of Letters of Credit: Assurance by bank of buyer to pay seller upon receipt of documents that prove goods were shipped and contract was fulfilled – Revocable or Irrevocable ©2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. INTERNATIONAL CONTRACTS Financial Aspects (continued) • Exchange Controls Different countries exchange controls – can affect decision where to locate assets • Transfer Pricing Multinational firm sells goods from division located in one county to a division in the U.S. Must determine price, but because it is within the firm, there is no “market price” to use Firm creates an artificial price Practice called transfer pricing IRS has guidelines as to what it considers “reasonable” for taxing purposes ©2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. KEY CLAUSES IN INTERNATIONAL CONTRACTS Payment Clauses & Exchange Rates Choice of Language Clause Force Majeure Clauses Choice-of-Law Clauses Forum Selection Clause Selection of Which Laws Apply Selection of Court See Exhibit 22.5 ©2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. LOSS OF INVESTMENT Nationalization: Gov’t “nationalizes” entire industry, including foreign investment Gov’t may pay less than value Example: Venezuela nationalized ExxonMobil holdings in country in 2007 – Paid only $255 million of $900 million owed and refused to work with Exxon Expropriation: Taking foreign property in accordance with international law Confiscation: Taking is unlawful Insuring against Risk of Loss All risk insurance policy Provides financial relief in event of nationalization & other problems Short-term private insurers Available for most investments Risks i.e. Blockages, embargoes, arbitrary decisions Major insurers (Lloyds of London) Gov’t agencies (i.e. Overseas Private Investment Corporation [OPIC]) insures investors who invest in less developed countries ©2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. INTERNATIONAL DISPUTE RESOLUTION Litigation Differs within countries Complication of evidence, witnesses and documents Judicial system may be different from country to country Some courts more influenced by political pressures Not enforceable outside of country Treaties/Conventions may assist potential parties Contract clauses assist courts in enforcement of claims Usually need “minimum contacts” for jurisdiction ©2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. INTERNATIONAL DISPUTE RESOLUTION International Court of Justice (ICJ) Only nations have standing - not individuals Nations “may” make claims on behalf of persons No mandatory compliance requirement UN Security Council must enforce Arbitration: • 3rd neutral party decides outcome, which is binding Mediation: • 3rd neutral party “suggests” outcome, which is not binding ©2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. INTERNATIONAL PERSPECTIVE “MIGRATING TO AUSTRALIA” Allowing foreigners to migrate to a country can be politically charged. Australia seeks immigrants who Can contribute to the economy. Will embrace “Australian values”. Assessment under a point system to see if they are desirable. Examples: Having skilled occupation (40-60 points). Working 3 out of past 4 yrs. in 40-60 above occupation (5 more points) Having a spouse who satisfies basic immigration requirements (5 points) Fluency in certain languages (5 points) English language ability (competent = 20 points), (vocational ability = 15 points Usually immigrants need 120 points to be accepted. Must read booklet and sign statements agreeing to respect & uphold Australian law and values ©2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. DOCTRINE OF SOVEREIGN IMMUNITY Act of State Court gives up right of jurisdiction over foreign country or representative Court will bar compensation because the acts were by a foreign government or representative Sovereign Immunity Bar to compensation by foreign investors Immunity to foreign representative or country One country must respect the independence of other countries and their representatives In U.S.: Foreign Sovereign Immunities Act ©2015 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.