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2000

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Articles 1 - 30 of 68

Full-Text Articles in Law

Tax, Trade And Harmful Tax Competition: Reflections On The Fsc Controversy, Reuven S. Avi-Yonah Dec 2000

Tax, Trade And Harmful Tax Competition: Reflections On The Fsc Controversy, Reuven S. Avi-Yonah

Articles

This article contrasts three approaches to dealing with the BEPS problem: adopting a unitary taxation regime, ending deferral, and adopting anti-base-erosion measures. It concludes that while the first approach is the best long-term option, the other two are more promising as immediate candidates for adoption in the context of U.S. tax reform and the OECD BEPS project.


Taxation Of Distributions: Distributions From Partnerships And Limited Liability Companies, David W. Larue Dec 2000

Taxation Of Distributions: Distributions From Partnerships And Limited Liability Companies, David W. Larue

William & Mary Annual Tax Conference

No abstract provided.


State Challenges To Related Party Transactions, D. French Slaughter Iii Dec 2000

State Challenges To Related Party Transactions, D. French Slaughter Iii

William & Mary Annual Tax Conference

No abstract provided.


Who Spilled Coke On My Laptop?, D. French Slaughter Iii Dec 2000

Who Spilled Coke On My Laptop?, D. French Slaughter Iii

William & Mary Annual Tax Conference

No abstract provided.


Valuations In The Business Setting, Harold G. Martin Jr. Dec 2000

Valuations In The Business Setting, Harold G. Martin Jr.

William & Mary Annual Tax Conference

No abstract provided.


Valuations In The Business Setting: International Glossary Of Business Valuation Terms Dec 2000

Valuations In The Business Setting: International Glossary Of Business Valuation Terms

William & Mary Annual Tax Conference

No abstract provided.


Valuations In The Business Setting: Exhibits Dec 2000

Valuations In The Business Setting: Exhibits

William & Mary Annual Tax Conference

No abstract provided.


Enterprise Risk Management: Realizing Profit From Risk, Raymond M. Slabaugh Dec 2000

Enterprise Risk Management: Realizing Profit From Risk, Raymond M. Slabaugh

William & Mary Annual Tax Conference

No abstract provided.


To Know A Veil, Douglas C. Michael Oct 2000

To Know A Veil, Douglas C. Michael

Law Faculty Scholarly Articles

Lawyers, judges, law students, and law professors have a love-hate relationship with the doctrine of “piercing the corporate veil”—the idea that shareholders might sometimes be personally liable for the debts of the corporation. It is the subject covered more than all others in courses on corporation law. It is widely litigated, being the subject of thousands of opinions. Yet, for all this attention, it is routinely vilified by the experts. Most commentators recognize that it is jurisprudence without substance.

This Article is an attempt to form a basis for rigorous analysis of virtually every veil-piercing case and to rid ...


Chinese Privatization: Between Plan And Market, Lan Cao Oct 2000

Chinese Privatization: Between Plan And Market, Lan Cao

Faculty Publications

No abstract provided.


Chronic And Emerging Water Issues In The South Platte/Front Range Corridor, James S. Lochhead Jun 2000

Chronic And Emerging Water Issues In The South Platte/Front Range Corridor, James S. Lochhead

Water and Growth in the West (Summer Conference, June 7-9)

16 pages.


Issues Associated With New Developments And Transfers: A West Slope Perspective, Eric Kuhn Jun 2000

Issues Associated With New Developments And Transfers: A West Slope Perspective, Eric Kuhn

Water and Growth in the West (Summer Conference, June 7-9)

8 pages.


Activities Of The Eagle River Assembly, Douglas Kemper Jun 2000

Activities Of The Eagle River Assembly, Douglas Kemper

Water and Growth in the West (Summer Conference, June 7-9)

14 pages (includes illustrations).


Conjunctive Use In The Denver Basin: The Three Way Agreement, Peter D. Binney Jun 2000

Conjunctive Use In The Denver Basin: The Three Way Agreement, Peter D. Binney

Water and Growth in the West (Summer Conference, June 7-9)

14 pages.

Contains references.


Potential For Coordinated Facilities Management Along The Northern Front Range, Marc Waage Jun 2000

Potential For Coordinated Facilities Management Along The Northern Front Range, Marc Waage

Water and Growth in the West (Summer Conference, June 7-9)

2 pages.


Emerging Demands In The Colorado Headwaters, Taylor Hawes Jun 2000

Emerging Demands In The Colorado Headwaters, Taylor Hawes

Water and Growth in the West (Summer Conference, June 7-9)

8 pages.


Doing More With Less: Remaining Opportunities For “Tuning The System”: The Potential For Central Valley System-Wide Conjunctive Water Management, Gregory A. Thomas Jun 2000

Doing More With Less: Remaining Opportunities For “Tuning The System”: The Potential For Central Valley System-Wide Conjunctive Water Management, Gregory A. Thomas

Water and Growth in the West (Summer Conference, June 7-9)

30 pages (includes illustrations).

Contains footnotes.


Municipal Demands As The Stimulus For Innovation: Tales From The Lower Colorado River Basin, Jerome C. Muys Jun 2000

Municipal Demands As The Stimulus For Innovation: Tales From The Lower Colorado River Basin, Jerome C. Muys

Water and Growth in the West (Summer Conference, June 7-9)

17 pages.


Regionalized Water Management: An Evolving Hydrocommons?, Gary D. Weatherford Jun 2000

Regionalized Water Management: An Evolving Hydrocommons?, Gary D. Weatherford

Water and Growth in the West (Summer Conference, June 7-9)

26 pages.

Contains footnotes and 8 pages of references.


Agenda: Water And Growth In The West, University Of Colorado Boulder. Natural Resources Law Center, The William And Flora Hewlett Foundation Jun 2000

Agenda: Water And Growth In The West, University Of Colorado Boulder. Natural Resources Law Center, The William And Flora Hewlett Foundation

Water and Growth in the West (Summer Conference, June 7-9)

1 v. (various pagings) : ill., maps ; 29 cm. + 1 CD-ROM (4 3/4 in.) + supplement (207 p. ; 29 x 24 cm.)

"Conference co-sponsor The William and Flora Hewlett Foundation."

Conference moderators included University of Colorado School of Law professors Gary C. Bryner, James N. Corbridge, Jr., David H. Getches, Douglas S. Kenney, Kathryn M. Mutz, Peter D. Nichols and Charles F. Wilkinson.

Accompanied by: CD-ROM (4 3/4 in.) and supplement (xiv, 140, [49] p.)

Includes bibliographical references

The event will cover a breadth of issues, including demographics and water-use trends, improved planning and efficient use, implementation of TMDL and ...


The Social Costs Of Moving Water In Northern New Mexico, David Benavides Jun 2000

The Social Costs Of Moving Water In Northern New Mexico, David Benavides

Water and Growth in the West (Summer Conference, June 7-9)

15 pages.


Metropolitan Water Supply Investigation Final Report: Report To The Colorado Water Conservation Board, January 1999, Hydrosphere Resource Consultants, Inc. Et Al. Jun 2000

Metropolitan Water Supply Investigation Final Report: Report To The Colorado Water Conservation Board, January 1999, Hydrosphere Resource Consultants, Inc. Et Al.

Water and Growth in the West (Summer Conference, June 7-9)

207 pages (includes color illustrations and maps).

Contains 5 pages of references.


Choice Of Small Business Tax Entity, John W. Lee Apr 2000

Choice Of Small Business Tax Entity, John W. Lee

Faculty Publications

This article summarizes parts of Lee’s forthcoming article “A Populist Political Perspective of the Business Tax Entities Universe: Hey the Stars Might Lie But the Numbers Never Do,” 78 Texas L. Rev. 885 (2000). Conventional wisdom, says Lee, holds that the LLC, due to its limited liability and hassle-free single level of taxation, will supplant C and S corporations as the choice of entity for new businesses. In fact, in most jurisdictions corporate formations outnumber LLC formations 2:1 or more, and IRS Statistics of Income (SOI) projects that the S corporation will be the fastest growing tax entity ...


Biotechnology: Business Organization Issues, Franklin A. Gevurtz Jan 2000

Biotechnology: Business Organization Issues, Franklin A. Gevurtz

McGeorge School of Law Scholarly Articles

No abstract provided.


The Determinants Of Shareholder Voting On Stock Option Plans, Randall S. Thomas, Kenneth J. Martin Jan 2000

The Determinants Of Shareholder Voting On Stock Option Plans, Randall S. Thomas, Kenneth J. Martin

Vanderbilt Law School Faculty Publications

Over the past decade, executive compensation has become a controversial topic. Increasingly, corporate boards of directors are confronted by angry shareholder groups over the size and composition of executive pay packages. One of the most important focal points for these tensions arises when shareholders are asked by the board to approve the creation of new stock option plans, or the amendment of existing plans. This article seeks to identify the factors that lead shareholders to support or oppose stock option plans. We examine the justifications for the widespread use of stock options and identify several benefits from stock option plans ...


Limited Liability Companies In Kentucky, Second Edition, Office Of Continuing Legal Education At The University Of Kentucky College Of Law, Scott W. Dolson, John S. Egan, Charles Fassler, Glenn D. Gunnels, C. Bradford Harris, Charles R. Keeton, Charles J. (Chaz) Lavelle, Alan K. Macdonald, Debbie R. Reiss, Thomas E. Rutledge, James C. Seiffert, William G. Strench Jan 2000

Limited Liability Companies In Kentucky, Second Edition, Office Of Continuing Legal Education At The University Of Kentucky College Of Law, Scott W. Dolson, John S. Egan, Charles Fassler, Glenn D. Gunnels, C. Bradford Harris, Charles R. Keeton, Charles J. (Chaz) Lavelle, Alan K. Macdonald, Debbie R. Reiss, Thomas E. Rutledge, James C. Seiffert, William G. Strench

Continuing Legal Education Materials

The Kentucky Limited Liability Company Act, KRS Chapter 275, went into effect July 15, 1994, allowing Kentuckians to conduct business under the LLC form. With over 10,000 LLCs formed in the Commonwealth since the Act's inception, this flexible business entity has become the most popular way to conduct business in Kentucky.

The LLC has become so pervasive that business law practitioners, accountants, tax advisors and estate planners must all be well-versed in the myriad of issues and creative applications that accompany this business entity. With flexible tax-treatment and the liability protection of a traditional corporation this entity is ...


Should State Corporate Law Define Successor Liability - The Demise Of Cercla's Federal Common Law, Bradford Mank Jan 2000

Should State Corporate Law Define Successor Liability - The Demise Of Cercla's Federal Common Law, Bradford Mank

Faculty Articles and Other Publications

During the 1980s and early 1990s, a series of decisions broadly interpreting the liability provisions of the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (CERCIA) appeared destined to transform corporate law practice. CERCIA does not directly address successor liability, but the statute's complex and contradictory legislative history arguably implies that Congress wanted federal courts to apply broad liability principles to achieve the statute's fundamental remedial goal of making polluters and their successors pay for cleaning up hazardous substances.

Notably, a number of courts rejected state corporate law principles that usually limit the liability of successor corporations ...


Determining A Partner's Share On Unrealized Receivables At The Liquidation Of The Partner's Interest, Stephen Utz Jan 2000

Determining A Partner's Share On Unrealized Receivables At The Liquidation Of The Partner's Interest, Stephen Utz

Faculty Articles and Papers

Partnership law allows partners great freedom to vary the terms on which they share partnership profits from different sources. Partnership tax law, however, seems to presume, for purposes of the collapsible partner rules, that partners will share the revenue from the collection of receivables always in proportion to the value of their partnership interests. This counterfactual presumption exposes both the government and partner/taxpayers to unfortunate consequences. A substance-over-form approach to the attribution of unrealized receivables would certainly be unworkable, because too costly and intrusive to administer. Something between substance-over form and form-over-substance would best implement the policy of Subchapter ...


New Game Plan Or Business As Usual? A Critique Of The Team Production Model Of Corporate Law, David K. Millon Jan 2000

New Game Plan Or Business As Usual? A Critique Of The Team Production Model Of Corporate Law, David K. Millon

Scholarly Articles

None available.


The Modest Business Judgment Rule, Lyman P.Q. Johnson Jan 2000

The Modest Business Judgment Rule, Lyman P.Q. Johnson

Scholarly Articles

This article argues that Delaware mis-formulates and mis-uses the business judgment rule. Properly understood, the business judgment rule's function in corporate law is quite modest. It is a narrowly-drawn judicial policy of nonreview which, in duty of care cases, shields the merits of board decisions from judicial scrutiny. The article contends that the business judgment rule, therefore, should be de-emphasized as an analytical construct in the law of director fiduciary duties and should be sharply differentiated from the broader-gauged duty of due care. Doing so will pave the way for Delaware courts to rethink the importance of articulating a ...