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Full-Text Articles in Law
Protection Of "Persona" In The Eu And In The Us: A Comparative Analysis, Anna E. Helling
Protection Of "Persona" In The Eu And In The Us: A Comparative Analysis, Anna E. Helling
LLM Theses and Essays
The American Right of Publicity has been developed and applied differently in the states of the U.S. for several decades and still several questions remain regarding the nature of the right. In Europe, many countries seem to follow the American development or have a similar right protecting the commercial value of a person’s identity emerging in their legal system. With the constant globalization and increase in interaction of the sports and entertainment markets in the world, harmonization of the different rules protecting this commercial interest in a persona is necessary to grant sufficient protection. This work is a comparative study …
International Income Allocation In The Twenty-First Century: The Case For Formulary Apportionment, Walter Hellerstein
International Income Allocation In The Twenty-First Century: The Case For Formulary Apportionment, Walter Hellerstein
Scholarly Works
From an international perspective, formulary apportionment has traditionally been viewed as little more than transfer pricing’s “poor relation” as a division-of-income methodology. It receives only grudging recognition as a method of attributing the profits to a permanent establishment under Article 7 of the OECD Model Tax Convention; it receives no mention at all in Article 9 as a method for distributing the profits of associated enterprises among the contracting states in which they conduct their activities; and it was assailed by the international business community and by the EU Member States as out of step with internationally excepted norms in …