According to Rules 2 and 3 of the official Academy Awards Rules, a film must open in the previous calendar year, from midnight at the start of January 1 to midnight at the end of December 31, in Los Angeles County, California, and play for seven consecutive days, to qualify, except for the Best International Feature Film, Best Documentary Feature, and awards in short film categories. The film must be shown at least three times on each day of its qualifying run, with at least one of the daily showings starting between 6 pm and 10 pm local time.
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The Best International Feature Film award does not require a U.S. release. It requires the film to be submitted as its country's official selection.
Actual rules are linked by the Wikipedia page a PDF.
Some countries make all those involved with one crime responsible for all crimes committed. (For example if one bank robber kills someone during a robbery, all robbers are tried for murder.)
A good society would make those detaining others responsible for what happens to them. (Making all guards and administrators responsible for each death.)
Perhaps this could tax the huge data centers being built in the USA, which tend to get huge local tax incentives. But, if I had a data center I was trying to kit out, this would encourage me to setup shop any place other than the USA. (Latency matters, but not equally for everything.)
CEO salaries were huge and often complained about long prior to SOX.
In the USA a law was passed to make CEO pay public for public companies. It was intended to shame the companies into lowering the salaries. CEO salaries skyrocketed. One guess was that "Our CEO must be the best, so we must pay the most to get the best."
I know a child nearly kicked out of day care for not napping. It happens.