Law Commons^™

The Oecd’S Flawed And Dated Approach To Computer Servers Creating Permanent Establishments, Monica Gianni

UF Law Faculty Publications

As the digital economy changes the way that we do business, tax laws have been challenged to adapt appropriately to this nontraditional business method. International tax rules were developed in a different technological era. To accommodate electronic commerce, existing tax rules either have to be applied to electronic-commerce transactions, or new rules have to be developed. The Organisation for Economic Co-operation and Development (OECD) has taken the lead in studying and recommending appropriate international taxation rules for electronic commerce.

This Article focuses on the original central tax issue that the OECD considered—jurisdiction to tax income from electronic commerce based on …

Trade Secrets, Trade, And Extraterritoriality, Elizabeth A. Rowe, Daniel M. Mahfood

UF Law Faculty Publications

When a foreign individual or company misappropriates the trade secrets of an American company, and the acts of misappropriation occur entirely outside of the United States, the trade secret law of the United States generally will not apply. This represents the principle of extraterritoriality, and identifies a major vulnerability for companies that choose to conduct operations or engage in other business abroad. In such situations, the substantive and procedural laws of another country are likely to define whether the allegedly misappropriated information is protected and has been misappropriated.

Providing a domestic forum to prosecute extraterritorial infringement would substantially benefit domestic …

Meaningless Comparisons: Corporate Tax Reform Discourse In The United States, Omri Y. Marian

UF Law Faculty Publications

This article examines the role that international comparisons play in current corporate tax reform discourse in the United States. Citing the need to make the U.S. corporate tax system more competitive, comparisons are frequently used to assess other jurisdictions' tax-competitiveness, and many legislative proposals are supported by such comparative arguments. Examining such discourse against the background of several theoretical approaches to comparative law, this article argues that, to the extent that comparisons are aimed at providing guidance for prospective reform, this purpose is not well served. Participants in the corporate tax reform discourse, from both sides of the aisle, lack …

Claims Under The Administrative Procedure Act Before The Court Of International Trade — A General Overview And Analysis Of Significant Recent Jurisprudence, Mark A. Moran, Wentong Zheng

UF Law Faculty Publications

At first blush, the subject matter of this paper would seem a particularly anomalous topic for discussion at a conference devoted to the jurisprudence of the U.S. Court of International Trade (“CIT”). After all, among the some four thousand published decisions the CIT has issued since its creation in 1980, relatively few have involved causes of action predicated explicitly on the Administrative Procedure Act (“APA”). One might reasonably ask why we should bother devoting an entire panel discussion to an issue that so infrequently commands the CIT’s attention.

The first answer is that all is not as it seems, and …