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Party Autonomy In International Commercial Arbitration: Consolidation Of Multiparty And Classwide Arbitration, Okuma Kazutake
Party Autonomy In International Commercial Arbitration: Consolidation Of Multiparty And Classwide Arbitration, Okuma Kazutake
Annual Survey of International & Comparative Law
Dispute settlement is an important area in international contract and trade. Settlement either by litigation in court or by alternative dispute resolution (ADR) is contemplated by contractual parties in international transactions. Each system presents its own problems. Effective litigation requires a judge to be an impartial, legal expert; however, is that always true, especially in the international context? A party litigating in another country is often concerned about whether he can achieve a fair judgment there. Decisions can sometimes be based on patriotic or parochial grounds, and even if a party receives a fair judgment, will he be able to …
The Resolution Of Transnational Commercial Disputes: A Perspective From North America, George W. Coombe Jr.
The Resolution Of Transnational Commercial Disputes: A Perspective From North America, George W. Coombe Jr.
Annual Survey of International & Comparative Law
The author delivered these remarks on March 20, 1998 at Golden Gate University School of Law at the Seventh Regional Meeting of the American Society of International Law, held in conjunction with the Eighth Annual Fulbright Symposium on International Legal Problems.
Transfer Pricing Solutions In The Global Economy, Sandra Reid Robertson
Transfer Pricing Solutions In The Global Economy, Sandra Reid Robertson
Annual Survey of International & Comparative Law
This paper will provide a brief history of the problems which transfer pricing issues have caused for both international companies and taxing jurisdictions. It will also examine efforts by the United States tax system to remedy this two-sided problem. The United States has primarily attempted to deal with the problem from its fiscal perspective, the underpayment of United States income tax by foreign companies through transfer pricing abuse. The double taxation problem for taxpayers has an effective, albeit cumbersome, solution in the competent authority process. However, the very fact that double taxation problems still exist, suggests the need for more …