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2000

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Articles 1 - 30 of 113

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.


Clearly Defining Preclusive Corporate Lock-Ups: A Bright-Line Test For Lock-Up Provisions In Delaware, Michael G. Hatch Oct 2000

Clearly Defining Preclusive Corporate Lock-Ups: A Bright-Line Test For Lock-Up Provisions In Delaware, Michael G. Hatch

Washington Law Review

Merger mania currently grips the United States as corporations scramble to find merger partners to achieve strategic goals. In their quest for a competitive advantage, large corporations are increasingly willing to use hostile takeovers to deny competitors the benefits of a strategic mergers. In response, merging corporations have granted record-breaking lockup. provisions in an attempt to protect their deals. Delaware's current framework for evaluating the validity of lock-up provisions requires courts to apply different levels of scrutiny depending on the form of the transaction. However, Delaware courts have inconsistently applied the correct standard and have failed to identify preclusive ...


Toward Transaction-Specific Standards Of Directorial Fiduciary Duty In The Tracking-Stock Context, Jeffrey J. Schick Oct 2000

Toward Transaction-Specific Standards Of Directorial Fiduciary Duty In The Tracking-Stock Context, Jeffrey J. Schick

Washington Law Review

In recent years, diversified corporations have increasingly turned to tracking stocks to uncouple high-growth businesses, especially Internet-related operations, from more static business entities. Tracking stock is a unique type of common stock that represents an interest in the financial performance of particular business groups within a diversified parent corporation. However, the tracked business groups are not independent of the parent corporation, and the parent's board of directors still governs the affairs of each business group. This creates unique conflicts for directors who must please multiple groups of stockholders whose interests are not always consistent. Delaware courts have not announced ...


Transcript From The Symposium: 'Globalization And The Taxation Of Foreign Investment', Hugh Ault Sep 2000

Transcript From The Symposium: 'Globalization And The Taxation Of Foreign Investment', Hugh Ault

Hugh J. Ault

No abstract provided.


Introduction To Workshop On Emerging Issues In Mergers & Acquisitions And Tribute To Joseph Flom, Samuel Thompson Jr. Jul 2000

Introduction To Workshop On Emerging Issues In Mergers & Acquisitions And Tribute To Joseph Flom, Samuel Thompson Jr.

University of Miami Law Review

No abstract provided.


Mergers & Acquisitions: The Decade In Review, Joseph H. Flom Jul 2000

Mergers & Acquisitions: The Decade In Review, Joseph H. Flom

University of Miami Law Review

No abstract provided.


The First International Merger Wave (And The Fifth And Last U.S. Wave), Bernard S. Black Jul 2000

The First International Merger Wave (And The Fifth And Last U.S. Wave), Bernard S. Black

University of Miami Law Review

No abstract provided.


Comments On Contestability, Jack B. Jacobs Jul 2000

Comments On Contestability, Jack B. Jacobs

University of Miami Law Review

No abstract provided.


Poison Pills And The European Case, Jeffrey N. Gordon Jul 2000

Poison Pills And The European Case, Jeffrey N. Gordon

University of Miami Law Review

No abstract provided.


Professor Coates Is Right. Now Please Study Stockholder Voting, R. Franklin Balotti, J. Travis Laster Jul 2000

Professor Coates Is Right. Now Please Study Stockholder Voting, R. Franklin Balotti, J. Travis Laster

University of Miami Law Review

No abstract provided.


Ethics Issues Faced By Lawyers And Investment Bankers In Mergers And Acquisitions: A Problem Approach And Report Of Panel Discussion, Barry S. Alberts Esq., Samuel Thompson Jr. Jul 2000

Ethics Issues Faced By Lawyers And Investment Bankers In Mergers And Acquisitions: A Problem Approach And Report Of Panel Discussion, Barry S. Alberts Esq., Samuel Thompson Jr.

University of Miami Law Review

No abstract provided.


Empirical Evidence On Structural Takeover Defenses: Where Do We Stand?, John C. Coates Iv Jul 2000

Empirical Evidence On Structural Takeover Defenses: Where Do We Stand?, John C. Coates Iv

University of Miami Law Review

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.