Law Commons^™

Tax Considerations In Foreign Trade And Investment In The Ussr, Michael Newcity

Vanderbilt Journal of Transnational Law

The purpose of this Article is to provide a primer on the tax treatment accorded in the USSR to the various forms of income that foreign companies and individuals may earn in the course of doing business or otherwise investing there. This Article will not provide exhaustive answers to all questions arising in connection with the taxation of income earned by foreign businesses in the USSR. Such exhaustive answers are not currently possible because of frequent changes in Soviet tax legislation and the lack of comprehensive and sophisticated regulations interpreting that legislation.

The Soviet Government, at both the union and …

Trade And Investment In Central And Eastern Europe: A Bibliographic Survey Of Current Literature In English, Igor I. Kavass, William M. Walker

Vanderbilt Journal of Transnational Law

The year 1989 will be remembered as an important year in the histories of the Central and Eastern European countries because of the demise of the Soviet-controlled regimes and the emergence of independent and largely pluralistic political movements. A major catalyst for such radical political change was the decline of the centralized command economies in the Central and Eastern European countries. These so-called "Soviet Bloc" countries modeled their economic systems after the Soviet Union and, like the Soviet model, these countries found themselves saddled with an increasingly inefficient economic system. When the political systems changed, the new governments immediately took …

Considering Business Opportunities In The Soviet Union In The 1990s, Richard N. Dean

Vanderbilt Journal of Transnational Law

The purpose of this Essay has been to provide, in somewhat summary fashion, basic background and guidelines to assist Western companies that are considering commercial transactions in the Soviet Union. It was not intended to be an exhaustive analysis of all factors that may affect the negotiation, completion and implementation of commercial transactions in the Soviet Union. Rather, we have drawn from our experience in assisting our clients over the last three years in the USSR and have attempted to provide an appropriate context for the consideration of potential business opportunities.

In our experience, the most effective perspective to adopt …

Preface: Symposium On Trade And Foreign Investment In Eastern Europe And The Soviet Union, David F. Matlin, James A. Yokely

Vanderbilt Journal of Transnational Law

The Vanderbilt Journal of Transnational Law held a Symposium on Trade and Foreign Investment in Eastern Europe and the Soviet Union on March 14 and 15, 1991. The Symposium consisted of a morning and an afternoon seminar held on March 15 at the Vanderbilt University School of Law and an inaugural dinner and address the previous evening. Our goal was to bring together and promote discussion among the leading authorities in this area from academia, private legal practice, business, "and government. The results of this Symposium have culminated in the publication of this special issue, which contains Articles, Essays, edited …

Aspects Of Soviet Law On Joint Ventures, Foreign Trade, And Investment: A Bibliographic Survey Of Current Literature In English, Igor L. Kavass

Vanderbilt Journal of Transnational Law

The following is a compilation of works from widely dispersed sources in legal, economic, and business literature, including significant pronouncements made by professors, practicing lawyers, business people, and students. Journal articles are the predominant genre, and we have found it expedient to organize the gamut of views represented therein into several sections. With the growing consolidation and maturity of joint venture practices, the trend in publication is moving towards monographs, legislative compilations, practice manuals, and lengthy theoretical works. They appear to be phasing out articles from their place at the forefront of research.

All the same, the reader eventually will …

Re-Evaluating The Status Of Flags Of Convenience Under International Law, David F. Matlin

Vanderbilt Journal of Transnational Law

This Note re-examines the role and status of flags of convenience in the international shipping arena. The author argues that universal condemnation of flags of convenience or open ship registration is unwarranted from legal and factual standpoints. The Note first examines the significance of ship nationality as a means of regulating conduct on ships when at sea or in foreign ports. This analysis leads into an examination of the methods states use to ascribe nationality to vessels. The author then analyzes attempts to impose "genuine link" requirements in several conventions and questions whether such requirements are legitimate under customary international …

Barriers To Foreign Direct Investment In Japan, John M. Bowler

Vanderbilt Journal of Transnational Law

Recent polls indicate a dramatic surge in anti-Japanese sentiment in the United States. Sources of this sentiment are Japanese purchases of high-profile United States companies and real estate and the lack of similar opportunities for United States firms in Japan. This Note recognizes that although Japanese interest in mergers and acquisitions has increased, this interest focuses on foreign companies. The reason for the lack of activity within Japan are the various legal, structural, and cultural barriers that impede acquisitions, both foreign and Japanese, of Japanese companies. First, this Note considers T. Boone Pickens Jr.'s recent battle for seats on the …

Building On Macnamara V. Korean Air Lines, Steven M. Tapper

Vanderbilt Journal of Transnational Law

This Note explores the possibility of applying Title VII's disparate impact liability theory against foreign companies operating under Treaties of Friendship, Commerce, and Navigation (FCN Treaties). The author questions the reasoning of MacNamara v. Korean Air Lines, which applied disparate treatment, but not disparate impact, against a Korean company operating under an FCN Treaty. According to MacNamara, if courts permit plaintiffs in Title VII-FCN Treaty cases to utilize the disparate impact theory and cite statistical disparities in the racial composition of the work force as evidence of discrimination, employers could be held liable merely for exercising their FCN Treaty rights. …

Case Comment, John C. Herman

Vanderbilt Journal of Transnational Law

Section 337 of the recently amended Tariff Act of 1930 permits United States patent owners to bar from importation goods that infringe upon their patents. In Amgen, Inc. v. United States International Trade Commission, the Federal Circuit refused to grant relief to the patent owner because it had no claim on either the final product imported or the process to create the product. The alleged infringer, however, had to use the patented product to create the final product, which, if done in the United States, would infringe the patent.

This Comment argues for an extension of section 337 to cover …

Combatting Piracy Of Intellectual Property In International Markets: A Proposed Modification Of The Special 301 Action, Theodore H. Davis Jr.

Vanderbilt Journal of Transnational Law

Increasing losses attributable to the piracy of United States intellectual property rights in international trade have forced domestic policymakers to reexamine how best to protect these rights. This Article examines the United States most recent bilateral strategy to protect intellectual property, the Special 301 action, which creates a virtually mandatory United States Trade Representative (USTR) investigation into states that have inadequate intellectual property laws or that deny fair market access to United States citizens who rely on intellectual property protection. Part One of this Article discusses the historic interaction between United States intellectual property protection and trade measures. Part Two …