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Articles 1 - 3 of 3
Full-Text Articles in Law
Amazon Goldcrest Project And The Relevance Of Comparability Analysis Under The Arm's Length Principle, Reuven S. Avi-Yonah
Amazon Goldcrest Project And The Relevance Of Comparability Analysis Under The Arm's Length Principle, Reuven S. Avi-Yonah
Articles
The arm’s length principle, which has long been the guiding rule in the area of transfer pricing, in recent years is increasingly challenged. One of the focus points of discussion is the comparability analysis of intra-group and independent transactions. Especially intangibles do not lend themselves to such analysis, because they are unique in a way that does not match with existent market equilibria. The analysis of the Amazon case in this article reflects this argument.
Executive Power And National Security Power, Julian Davis Mortenson, Andrew Kent
Executive Power And National Security Power, Julian Davis Mortenson, Andrew Kent
Book Chapters
The constitutional text governing national security law is full of gaps, oversights, and omissions. In combination with the authorization principle -- which requires all federal actors to identify particularized authority for their actions -- these gaps have often presented an acute dilemma for Presidents charged with defending the nation. Focusing on three periods in American history, this chapter sketches the historical evolution of how the political branches have responded.
First, the early republic. During this period, presidents responded to the authorization dilemma by seeking highly particularized authorization from the two other constitutional branches of government. Throughout the era, presidents’ claims …
Presumptions--Burden Of Proof, Victor H. Lane
Presumptions--Burden Of Proof, Victor H. Lane
Articles
The case of Gillett v. Michigan United Traction Co. (Michigan, April 3rd, 1919), 171 N. W. 536, arose out of the following facts: Plaintiff, driving a Ford car with the curtains down, turned from the curb at the side of the street where he had stopped, to cross the interurban car tracks which ran through the center of the street in the city of Marshall, and as he drove his machine upon the track was struck by an interurban car and seriously injured. The evidence established beyond question, negligence of the defendant, by showing that the car was, at the …