Law Commons^™

Penalizing Bribery Of Foreign Officials Through The Tax Laws: A Case For Repealing Section 162 (C)(1), Christopher Alan Lewis

University of Michigan Journal of Law Reform

Most commentary on these congressional attempts to use tax laws to control the ethics of overseas enterprises has centered either on the effectiveness of these provisions or on the burdens and difficulties involved with their implementation. This article, while discussing these issues, is concerned primarily with the conceptual justifications and the direct economic effects of these tax provisions. The article contends that section 162(c)(1) and the pertinent provisions of the Tax Reform Act of 1976 are disguised penalties which often operate arbitrarily and unfairly and concludes that they should be repealed in favor of more equitable and effective deterrents.

Employee Stock Ownership Plans, Voting Rights, And Plant Closings, Jonathan Barry Forman

University of Michigan Journal of Law Reform

After examining the structure and tax consequences of ESOPs, this note will argue that ESOPs should guarantee employees full voting rights over securities transferred to them under such plans. This note will also propose that ESOPs can be used in employee takeovers of corporations as part of a plan to help prevent plant closings.

Reflections On Public Interest Directors, Alfred F. Conard

Michigan Law Review

The "public interest director" may not yet be an idea whose time has come, but it is an idea that can no longer be ignored. The time has come for responsible lawyers and other opinion leaders to know why, and to what extent, they favor or oppose it.

Accident And Malpractice Liability Of Professional Corporation Shareholders, Richard Tunis Prins

University of Michigan Journal of Law Reform

Part I of this note describes the various tort liability provisions found in the professional corporation acts, focusing particularly on the recently published Model Professional Corporation Supplement. Part II compares how effectively these alternatives accomplish the goals of accident law in the professional corporation setting. The inability of the preferred model provision to alleviate the malpractice problem in any way as well as proposals for reinvigoration of the professional corporation act concept are discussed in Part III.

The Problem Of The Non-Exchanging Shareholder, Martin E. Gold

Fordham Law Review

No abstract provided.

Voluntary Recapitalizations, Fairness, And Rule 10b-5: Life Along The Trail Of Santa Fe, Rutheford B. Campbell Jr.

Kentucky Law Journal

No abstract provided.

Business Law, Molly B. Barry

South Carolina Law Review

No abstract provided.

The Oecd Guidelines For Multinational Enterprises: Competition, Barry E. Hawk

Fordham Law Review

No abstract provided.

Eliminating The Capital Gains Preference. Part Ii: The Problem Of Corporate Taxation, Michael J. Waggoner

Publications

No abstract provided.

Transfers Of Corporate Control And Duties Of Controlling Shareholders -- Common Law, Tender Offers, Investment Companies -- And A Proposal For Reform, Thomas Lee Hazen

Faculty Publications

No abstract provided.

Personal Jurisdiction Over Alien Corporate Parents And Affiliates In Antitrust Actions: A Plea For Perspicuity, William D. Kingery Jr.

Syracuse Journal of International Law and Commerce

The purpose of this Comment is to read the entrails of judicial conceptions which have been sacrificed for reasons of public policy. Antitrust law provides a fertile source of cases which consider these problems. Almost since the passage of the Sherman Act, alien corporations have been sued when acts committed abroad have adversely affected U.S. plaintiffs. The extraterritorial application of antitrust law is well established. In most antitrust cases against corporations, a single sixty-year-old statute governs venue and service of process. There is nevertheless little agreement on its meaning.

After a brief review of the historical background, this Comment will …

Complete Stock Redemption In A Family Corporation: A Warning About The Pitfalls Of Two Standards, Eric T. Johnson

Villanova Law Review

No abstract provided.