Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- China (2)
- Agencies (1)
- Arbitration (1)
- Authority (1)
- China Securities Regulatory Commission (1)
-
- Clinical legal education (1)
- Competition (1)
- Corporate tax (1)
- Corporations (1)
- Curriculum (1)
- Empirical studies (1)
- Employees (1)
- Employers (1)
- Enforcement (1)
- Germany (1)
- History (1)
- Income tax (1)
- Inside information (1)
- Insider trading (1)
- Jordan (1)
- Labor disputes (1)
- Law professors (1)
- Law reform (1)
- Law school clinics (1)
- Law schools (1)
- Law students (1)
- Lawyering skills (1)
- Lawyers (1)
- Legal practice (1)
- Legal systems (1)
Articles 1 - 4 of 4
Full-Text Articles in Law
The Effective Tax Rate Of The Largest Us And Eu Multinationals, Reuven S. Avi-Yonah, Yaron Lahav
The Effective Tax Rate Of The Largest Us And Eu Multinationals, Reuven S. Avi-Yonah, Yaron Lahav
Articles
The United States has the second highest statutory corporate tax rate in the Organization for Economic Co-Operation and Development (OECD) (after Japan).1 This has not always been the case. After the Tax Reform Act of 1986 lowered the U.S. rate from 46% to 34%,2 the United States had one of the lowest statutory corporate tax rates in the OECD.3 In the past twenty-five years, however, the U.S. rate has remained essentially unchanged (it was raised to 35% in 1993),4 while most other OECD countries reduced their statutory rate so that the OECD average statutory corporate tax rate is 25.1%.
Enforcement Without Foundation? Insider Trading And China's Administrative Law Crisis, Nicholas C. Howson
Enforcement Without Foundation? Insider Trading And China's Administrative Law Crisis, Nicholas C. Howson
Articles
China's securities regulator enforces insider trading prohibitions pursuant to non-legal and non-regulatory internal "guidance." Reported agency decisions indicate that enforcement against insider trading is often possible only pursuant to this guidance, as the behavior identified is far outside of the scope of insider trading liability provided for in statute or regulation. I argue that the agency guidance is itself unlawful and unenforceable, because: (i) the guidance is not the regulatory norm required by the statutory delegation of power; and (ii) the guidance is ultra vires because (a) it addresses something substantively different from what is authorized under the statutory delegation, …
Learning From The Unique And Common Challenges: Clinical Legal Education In Jordan, Nisreen Mahasneh, Kimberly A. Thomas
Learning From The Unique And Common Challenges: Clinical Legal Education In Jordan, Nisreen Mahasneh, Kimberly A. Thomas
Articles
Legal education worldwide is undergoing scrutiny for its failure to graduate students who have the problem-solving abilities, skills, and professional values necessary for the legal profession.1 Additionally, law schools at universities in the Middle East have found themselves in an unsettled environment, where greater demands for practical education are exacerbated by several factors such as high levels of youth unemployment. More specifically, in Jordan there is a pressing need for universities to respond to this criticism and to accommodate new or different methods of legal education. Clinical legal education is one such method.3 We use the term "clinical legal education" …
The Moral Dimension Of Employment Dispute Resolution, Theodore J. St. Antoine
The Moral Dimension Of Employment Dispute Resolution, Theodore J. St. Antoine
Articles
Dispute resolution may be viewed from the perspective of economics or negotiation or contract law or game theory or even military strategy. In this Article, I should like to consider employment dispute resolution in particular from the perspective of morality. I do not necessarily mean "morality" in any religious sense. By "morality" here I mean a concern about the inherent dignity and worth of every human being and the way each one should be treated by society. Some persons who best exemplify that attitude would style themselves secular humanists. Nonetheless, over the centuries religions across the globe have played a …