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Selected Works

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Articles 121 - 136 of 136

Full-Text Articles in Law

Introduction To United States International Taxation, Hugh Ault, Paul Mcdaniel Dec 1997

Introduction To United States International Taxation, Hugh Ault, Paul Mcdaniel

Hugh J. Ault

No abstract provided.


From Rights To Regulation In Corporate Law, Kent Greenfield Dec 1996

From Rights To Regulation In Corporate Law, Kent Greenfield

Kent Greenfield

No abstract provided.


Federal Income Taxation Of Corporations, Hugh Ault, Paul Mcdaniel, Martin Mcmahon, Daniel Simmons Dec 1996

Federal Income Taxation Of Corporations, Hugh Ault, Paul Mcdaniel, Martin Mcmahon, Daniel Simmons

Hugh J. Ault

Supplemented by 1998 Supplement: Federal Income Taxation of Corporations, by McDaniel, Ault, McMahon and Simmons. New York: Foundation Press, 1998.


Comparative Income Taxation : A Structural Analysis, Hugh Ault Dec 1996

Comparative Income Taxation : A Structural Analysis, Hugh Ault

Hugh J. Ault

No abstract provided.


The Impact Of Tax Rules On Corporate Governance, Hugh Ault Dec 1995

The Impact Of Tax Rules On Corporate Governance, Hugh Ault

Hugh J. Ault

No abstract provided.


Stillborn Enterprises: Calculating Expectation Damages Using Forensic Economics, Roger Abrams, Donald Welsch, Bruce Jonas Dec 1995

Stillborn Enterprises: Calculating Expectation Damages Using Forensic Economics, Roger Abrams, Donald Welsch, Bruce Jonas

Roger I. Abrams

In this jointly-authored article, Dean Abrams and forensic economists Donald Welsch and Bruce Jonas explain how the tools of forensic economics can be used to calculate expectation damages for stillborn enterprise. A breach of contract or tortuous misconduct may prevent a business from beginning operations. Courts are often asked to determine what damages have been suffered, but without a track record of performance that determination is often left uncertain. This article offers a formula that lawyers and experts can use to make these determinations with “reasonable certainty.”


Communitarianism In Corporate Law: Foundations And Law Reform Strategies, David Millon Dec 1994

Communitarianism In Corporate Law: Foundations And Law Reform Strategies, David Millon

David K. Millon

No abstract provided.


Taxing International Income: An Analysis Of The U.S. System And Its Economic Premises, Hugh Ault, David Bradford Dec 1988

Taxing International Income: An Analysis Of The U.S. System And Its Economic Premises, Hugh Ault, David Bradford

Hugh J. Ault

No abstract provided.


Introduction To United States International Taxation, Hugh Ault, Paul Mcdaniel Dec 1988

Introduction To United States International Taxation, Hugh Ault, Paul Mcdaniel

Hugh J. Ault

No abstract provided.


Massachusetts Uniform Security Act, Scott Fitzgibbon Dec 1988

Massachusetts Uniform Security Act, Scott Fitzgibbon

Scott T. FitzGibbon

Continually updated resource


The Use Of Tax Law To Stabilize The Stock Market: The Efficacy Of Holding Period Requirements, James R. Repetti Dec 1988

The Use Of Tax Law To Stabilize The Stock Market: The Efficacy Of Holding Period Requirements, James R. Repetti

James R. Repetti

No abstract provided.


Management Buyouts, Efficient Markets, Fair Value And Soft Information, James R. Repetti Oct 1988

Management Buyouts, Efficient Markets, Fair Value And Soft Information, James R. Repetti

James R. Repetti

Leveraged buyouts, particularly by a corporation's management, provide unique opportunities for investors to realize extraordinary profits. In his Article, Professor Repetti examines the potential harm to shareholder interests when management effects a corporate buyout or bailout, and analyzes the effectiveness of current regulatory and common-law protection against that harm. Professor Repetti concludes that the existing regulatory and common law schemes do not adequately protect shareholder interests and proposes as a solution that the Securities and Exchange Commission promulgate rules requiring enhanced disclosure in management buyouts.


Common Law Liability For Defective Opinions And How To Avoid It, Scott Fitzgibbon Dec 1987

Common Law Liability For Defective Opinions And How To Avoid It, Scott Fitzgibbon

Scott T. FitzGibbon

No abstract provided.


The Reagan Tax Plan Viewed Internationally, Hugh Ault, Alan Granwell, Philip Kaplan Dec 1984

The Reagan Tax Plan Viewed Internationally, Hugh Ault, Alan Granwell, Philip Kaplan

Hugh J. Ault

No abstract provided.


The German Corporation Tax Law With 1980 Amendments, Hugh Ault, Albert Rädler Dec 1979

The German Corporation Tax Law With 1980 Amendments, Hugh Ault, Albert Rädler

Hugh J. Ault

No abstract provided.


Möglichkeiten Und Grenzen Der Übertragung Von Einkunftsquellen Nach Amerikanischem Steuerrecht, Hugh Ault Dec 1977

Möglichkeiten Und Grenzen Der Übertragung Von Einkunftsquellen Nach Amerikanischem Steuerrecht, Hugh Ault

Hugh J. Ault

No abstract provided.