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Full-Text Articles in Law
Corporate Taxation And International Charter Competition, Mitchell A. Kane, Edward B. Rock
Corporate Taxation And International Charter Competition, Mitchell A. Kane, Edward B. Rock
Michigan Law Review
Corporate charter competition has become an increasingly international phenomenon. The thesis of this Article is that this development in corporate law requires a greater focus on corporate tax law. We first demonstrate how a tax system's capacity to distort the international charter market depends both upon its approach to determining corporate location and upon the extent to which it taxes foreign source corporate profits. We also show, however, that it is not possible to remove all distortions through modifications to the tax system alone. We present instead two alternative methods for preserving an international charter market. The first-best solution involves …
Antitrust In A World Of Interrelated Economies: The Interplay Between Antitrust And Trade Policies In The Us And The Eec, Alyssa A. Grikscheit
Antitrust In A World Of Interrelated Economies: The Interplay Between Antitrust And Trade Policies In The Us And The Eec, Alyssa A. Grikscheit
Michigan Law Review
A Review of Antitrust In a World of Interrelated Economies: The Interplay Between Antitrust and Trade Policies in the US and the EEC by Mário Marques Mendes
Trade Friction With Japan And The American Policy Response, Thomas J. Schoenbaum
Trade Friction With Japan And The American Policy Response, Thomas J. Schoenbaum
Michigan Law Review
In Toyko recently I called upon an official of the Ministry of International Trade and Industry (MITI) to discuss trade frictions between the United States and Japan. On the way to my appointment I passed by Hibiya Park in the center of the city. About 10,000 people were gathered in a peaceful demonstration against any lifting of Japan's quotas on imports of agricultural products. Inside the MIT! building I asked the official whether the quotas on beef and oranges would be abolished soon. He told me they would eventually be liberalized or abolished to please the United States, but that …
Treaties-Effect Of War On Commercial Treaties
Treaties-Effect Of War On Commercial Treaties
Michigan Law Review
The Sophie Rickmers, a German merchant vessel registered at Hamburg and owned by a German corporation with principal place of business there, entered New York Sept. 27, 1921. Upon its entry a tonnage duty of fifty cents per ton was collected under U. S. Rev. Stat. sec. 4219 as amended by 19 Stat. 250 (46 U. S. C. A. 121), and sec. ,4225 (46 U. S. C. A. 128), in addition to the six-cent tonnage duty under 36 Stat. 111 (46 U. S. C. A. 121). The treaty of the United States made in 1827 with the Hanseatic Republics, 1 …
Treaties-State Successsion-Effect On Commercial Treaties And Reciprocity Statutes
Treaties-State Successsion-Effect On Commercial Treaties And Reciprocity Statutes
Michigan Law Review
In a suit to recover alleged excessive tonnage duties the court held that the commercial treaties made by the United States with the Hanseatic Republics in 1827 (1 Malloy 901), and with Prussia in 1828 (2 Malloy 1496), were still valid and effective to exempt a vessel from duties that were imposed in 1921; but that U. S. Rev. Stat. sec. 4229-30 and 4 Stat. 2, exempting Prussian vessels from these taxes, were no longer operative. For facts, see note supra. The Sophie Rickmers, 45 F.(2d) 413.