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State And Local Taxation Of Electronic Commerce: Reflections On The Emerging Issues, Walter Hellerstein
State And Local Taxation Of Electronic Commerce: Reflections On The Emerging Issues, Walter Hellerstein
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When Ed Cohen honored me with the invitation to present the principal paper on state and local taxation of electronic commerce for this conference, I was pleased to accept, but with one caveat. Because most of my waking hours over the past year seem to have been consumed by the preparation of papers addressed to state taxation of electronic commerce, I warned Ed that much of what I might have to say would not be new -- at least to me. But a funny thing happened on the way to this forum. When I set about my task to prepare …
Time To Try Mediation Of International Commercial Disputes, Harold Abramson
Time To Try Mediation Of International Commercial Disputes, Harold Abramson
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No abstract provided.
Business Subsidies And The Dormant Commerce Clause, Dan T. Coenen
Business Subsidies And The Dormant Commerce Clause, Dan T. Coenen
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In this Article, I seek to respond to the Court's overture with a treatment of of subsidies under the dormant Commerce Clause that moves progressively from the general to the specific. Part I examines key Supreme Court cases to show that the basic question of whether state business subsidies are constitutional remains open and important. Part II then turns to how that question should be resolved, focusing on whether subsidies are fairly distinguishable from ostensibly equivalent, and concededly unlawful, discriminatory tax relief. The thrust of Part II is that both precedent and policy support the traditional, pre-West Lynn Creamer" view …