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Full-Text Articles in Law
Should Foreign Pension Funds With U.S. Investments Pay U.S. Tax?, Cynthia Blum
Should Foreign Pension Funds With U.S. Investments Pay U.S. Tax?, Cynthia Blum
William & Mary Business Law Review
U.S. and foreign pension funds are investing heavily outside of their home countries. With the aging of the world’s population, this trend will likely intensify. Most countries, including the U.S., accord a tax exemption to certain qualified pension funds organized within their own country; however, when a foreign pension fund invests in the U.S., the U.S. tax code does not recognize its tax exemption. Responding to the need to attract greater investment in U.S. infrastructure, Congress in 2015 enacted a new provision ameliorating the tax treatment of foreign pension plans investing in U.S. real estate. This Article examines whether the …
Where Are We Today In The International Fight Against Overseas Corruption: An Historical Perspective, And Two Problems Going Forward, Frederick T. Davis
Where Are We Today In The International Fight Against Overseas Corruption: An Historical Perspective, And Two Problems Going Forward, Frederick T. Davis
ILSA Journal of International & Comparative Law
The goal of my comments is to take a step back and begin with an historical perspective on the collective, international effort to fight corruption, and then to suggest two problems that effort faces today.