Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 3 of 3
Full-Text Articles in Law
The New Chemical Weapons Convention And Export Controls: Towards Greater Multilateralism, Urs A. Cipolat
The New Chemical Weapons Convention And Export Controls: Towards Greater Multilateralism, Urs A. Cipolat
Michigan Journal of International Law
The article is structured in five parts. Section I gives an overview of the history of the CWC. Section II focuses on the CWC' s material scope. This discussion is important in order to determine the items that will fall under an eventual export control obligation. Section III presents the main obligations under the CWC, while Section IV deals exclusively with the specific obligations pertaining to export controls. The implementation of these specific obligations-which, for the purposes of this article, are referred to as transfer rules-is the focus of Section V.
On The Frontier Of Procedural Innovation: Advance Pricing Agreements And The Struggle To Allocate Income For Cross Border Taxation, Diane M. Ring
On The Frontier Of Procedural Innovation: Advance Pricing Agreements And The Struggle To Allocate Income For Cross Border Taxation, Diane M. Ring
Michigan Journal of International Law
This paper outlines a recent procedural innovation in the tax area, the Advance Pricing Agreement Program ("APA" program), and evaluates its success. Such a case study can play a significant role in linking procedural innovation to the broader issues of administrative law theory and regulatory reform. For example, a working model such as the APA program, built on flexibility and creativity, may support administrative theories advocating discretion, flexibility, and experimentation. Conversely, some interest group theories of regulation (e.g., public choice theory), can prompt critical examination of reforms like APAs that exhibit limited openness to scrutiny. The APA program is an …
The New Rules On Cross-Border Tender And Exchange Offers, Business Combinations And Rights Offerings: Competition Or Harmonization?, Julian T. Perlmutter
The New Rules On Cross-Border Tender And Exchange Offers, Business Combinations And Rights Offerings: Competition Or Harmonization?, Julian T. Perlmutter
Michigan Journal of International Law
This note introduces the Cross-Border Rules in the context of the rapidly changing securities markets and highly competitive regulatory systems noted above. It addresses the elements and impact of internationalization on cross-border tender offers and the modern U.S. regulatory response. The SEC has avoided any public moves to harmonize the U.S. system with those of other major capital markets and has instead made incremental changes aimed at maintaining the system's perceived strengths. The Cross-Border Rules represent a somewhat ungainly attempt to placate U.S. investors by bending the Williams Act tender offer rules using exemptions for certain transactions.