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Double Taxation - Treatment Of Corporate Earnings Under American And German Law, Roland Schmidt
Double Taxation - Treatment Of Corporate Earnings Under American And German Law, Roland Schmidt
LLM Theses and Essays
This thesis is going to describe the different ways the United States and Germany deal with the problem of double taxation in the legal context of corporate distributions to its shareholders in the form of dividends. Tax law is particularly one of the areas of laws that are subject to frequent and often substantial changes. This is true for the German as well as for the U.S. tax laws. Since some of the issues being discussed in the United States today in connection with the corporate tax law are similar if not identical to the issues discussed in Germany before …
International Arbitration And Procedures To Enforce Awards In The Relationship Between The United States And Germany, Michael Kronenburg
International Arbitration And Procedures To Enforce Awards In The Relationship Between The United States And Germany, Michael Kronenburg
LLM Theses and Essays
Arbitration has long been regarded as a process that combines finality of decision with speed, low expense, and flexibility in solving problems. For these reasons, arbitration is often favored over litigation for dispute resolution. Particularly in international cases, a businessman may avoid litigation in a foreign country for various reasons: he may be unfamiliar with the proceedings; he may be afraid to find a “forum hostile” because of the different legal and cultural background of the judges; and he may wish to avoid the uncertainty concerning the law arising from the contract. Arbitration proceedings have been held constitutional by the …