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Modernization Of European Community Competition Law, Alejandro Leon-Vargas
Modernization Of European Community Competition Law, Alejandro Leon-Vargas
LLM Theses and Essays
The modernization of EC Competition Law is discussed as a necessity on the European Union. Its counterpart, the U.S. Antitrust Law system followed a different evolution. The legislation, institutions and procedures remark the differences among these advanced systems of market control. The role of the EC Commission, national authorities and national courts of Member States will determine the elements to change. Its American counterpart, the Antitrust Division, the Federal Trade Commission, and the federal courts, developed the most effective and dynamic pathways for antitrust enforcing. The analysis of both frameworks must consider several factors, other that legal factors. The relevance …
David Vs. Goliath (2001): An Analysis Of The Oecd Harmful Tax Competition Policy, Truman Butler
David Vs. Goliath (2001): An Analysis Of The Oecd Harmful Tax Competition Policy, Truman Butler
LLM Theses and Essays
The OECD or Organization for Economic Cooperation and Development has produced a report titled Harmful Tax Competition An Emerging Global Issue. The report is the single largest threat to the offshore finance industry. Further, the sweeping recommendations made by the report would at worst potentially discourage foreign investment in some of the more established offshore financial centers. This thesis represents an analytical view of the report and further gives some highlights to the anomalies found in the tax regimes of the major industrialized countries. It is clear that the actions of the OECD does create in effect a tax cartel. …