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Full-Text Articles in Law
Endemic Corruption In The People's Republic Of China, Emily Tran
Endemic Corruption In The People's Republic Of China, Emily Tran
San Diego International Law Journal
Since taking office in 2013, President Xi Jinping has emphasized the importance of enforcing his campaign against corruption. The number of bribery convictions issued in recent years and the possibility of receiving the death penalty for serious corruption-related crimes underscores the seriousness with which the CPC considers corruption. The penalties for bribery are harsh compared to most other countries and serve as a strong method of deterrence. Part II of this Article discusses the PRC's anti-corruption laws in the individual and commercial contexts and note the inherent problems in the CPC's enforcement efforts. Part III will discuss the impact of …
The Lion Awakens: The Foreign Corrupt Practices Act - 1977 To 2010, Michael B. Bixby
The Lion Awakens: The Foreign Corrupt Practices Act - 1977 To 2010, Michael B. Bixby
San Diego International Law Journal
This Article discusses the history, purposes and provisions of the Foreign Corrupt Practices Act, and traces its use and enforcement activity from 1977 to the present. This once little-used law has in recent years become the focus of aggressive activity by both the U.S. Department of Justice and the Securities and Exchange Commission. The manuscript also includes numerous charts reporting on key cases and enforcement activities over the last thirty-three years by the DOJ and SEC, as well as other information and statistics regarding the Foreign Corrupt Practices Act.
Policy Issues Relating To The U.S. Taxation Of Foreign Persons Engaged In Business In The United States Through Agents: Some Proposals For Reform, Richard Crawford Pugh
Policy Issues Relating To The U.S. Taxation Of Foreign Persons Engaged In Business In The United States Through Agents: Some Proposals For Reform, Richard Crawford Pugh
San Diego International Law Journal
This Article will begin by discussing the circumstances under which a foreign person will be deemed to be engaged in a trade or business in the United States and by examining a proposal that would introduce a great level of certainty for tax planners and the IRS. The principal focus of the Article, however, will be on the circumstances under which the United States should impose U.S. income tax on the income of a foreign person from a business conducted, not directly in the United States, but through an agent acting on behalf of the foreign person. The treatment of …