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Taxation Of U.S. Llc With Foreign Participation, Victor Ianovitch Jan 2000

Taxation Of U.S. Llc With Foreign Participation, Victor Ianovitch

LLM Theses and Essays

The instant thesis is organized in three main parts. The first contains an overview of U.S. law including constitutional issues of the topic focusing on the separation of tax powers between federal and state authorities with special attention to the basis and extent to which a State is entitled to impose levies on business organizations; a brief analysis of federal legislation allowing the pass-through regime; and summary concerning LLC legislation in the States. The second analyzes the application of the main, basic principles of international taxation (such as residence, source rules, application of international treaties, and connected with it ...


Bankruptcy Reorganization: Legal Dynamics Associated With Economic Discontinuity, Young Rock Noh Jan 2000

Bankruptcy Reorganization: Legal Dynamics Associated With Economic Discontinuity, Young Rock Noh

LLM Theses and Essays

This thesis attempts to discover the factors leading to such failures and to propose a cure. It argues that the basic structure of Chapter 11 of the Code, the debtor in possession structure, is one of the essential factors causing such a high rate of failure. The thesis further asserts that it is possible to reduce the rate of unsuccessful reorganization if the bankruptcy court exercises its power of case management more actively and expeditiously. For example, the court can screen the debtors' filing for relief before the reorganization case proceeds too far. Chapter II of this thesis examines the ...


International Joint Ventures Between France And The United States, Alexis Desreumaux Jan 2000

International Joint Ventures Between France And The United States, Alexis Desreumaux

LLM Theses and Essays

This thesis focuses on two markets: France and the United States. Although these markets are competitive in several areas, sometimes some cooperation is needed in order to achieve a successful venture. The focus of this thesis is on two major issues. First, how can an American company, with a French partner, venture in France? And, second, how can a French company "invade" the U.S. market, with the help of a local company? To narrow the focus of this thesis, these " multipartite" joint ventures are to be dealt with. The thesis concerns the joint ventures made from two corporations, one ...


Foreword: The Many Passions Of Teaching Corporations, Charles R.T. O'Kelley Jan 2000

Foreword: The Many Passions Of Teaching Corporations, Charles R.T. O'Kelley

Scholarly Works

This Symposium belies such skeptical views of the Corporations course and those of us who teach it. The 1999 Teaching Corporate Law Conference was organized around teachers' self-identified passions in teaching Corporations--the themes, insights, skills or puzzles about which they are most intrigued or enthused. Thirty-seven professors made presentations at the Conference; twenty-eight have converted their presentations into the essays in this Symposium edition, which have been grouped substantively rather than in the exact order presented at the Conference.


Delaware Corporation Law And Transaction Cost Engineering, Charles R.T. O'Kelley Jan 2000

Delaware Corporation Law And Transaction Cost Engineering, Charles R.T. O'Kelley

Scholarly Works

I have a passionate belief that a very good way to teach Corporations is to structure the course around a core goal--to teach Delaware corporate law systematically--not just bits and pieces of it, but the entire system, much the way we approach the teaching of constitutional law. This Essay is an elaboration of my reasoning and strategies, organized as a presentation and discussion of the core rationales for organizing the course in this way. The first justification flows axiomatically from the following proposition: we create value for many of our students, and harm none, by giving them an opportunity to ...