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2001

Comparative and Foreign Law

University of Georgia School of Law

Articles 1 - 9 of 9

Full-Text Articles in Law

Transfer Pricing: A Comparative Study Of The French And U.S. Legal Systems, Valerie Ciancia Dec 2001

Transfer Pricing: A Comparative Study Of The French And U.S. Legal Systems, Valerie Ciancia

LLM Theses and Essays

For several decades, the number of multinational corporations has significantly increased and this phenomenon has created a new problem: the issue of transfer pricing. Indeed, national states have observed that multinationals could simply manipulate cross- border transfer pricing policies in order to shift profits from one jurisdiction to another. France, along with the United States, was one of the very first countries to introduce transfer-pricing legislations. Although the aims of the French and U.S. transfer pricing systems are similar, the means used to apply such rules are different and often raise difficulties to get rid of double taxations. Nevertheless, many …

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Corporate Distributions To Shareholders In Delaware And In Israel, Anat Urman Dec 2001

Corporate Distributions To Shareholders In Delaware And In Israel, Anat Urman

LLM Theses and Essays

This thesis considers the corporate legal systems of Israel and Delaware as they address the subject of corporate distributions to shareholders. The thesis reviews the significance of cash dividends and the acquisition by corporations of their own stock, in the management and survival of corporations, the effect they have on the disposition of creditors, and the extent to which they are restricted by operation of law. The thesis demonstrates how dividends and share repurchases may translate into a transfer of value from creditors to shareholders. It considers the effectiveness of the legal capital in securing creditors’ interest, and concludes that …

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Reforming China's Partnership Law: Achievements, Problems And Prospects, Hongbing Fan Jan 2001

Reforming China's Partnership Law: Achievements, Problems And Prospects, Hongbing Fan

LLM Theses and Essays

This thesis proposes some measures to reform China's partnership law after providing an overview of China's partnership development in a historical perspective. After a brief introduction in Part I, Part II reviews the historical development of partnerships since the founding of the People's Republic of China. Much emphasis is put on significant changes since 1978. Part III examines the basic structure and content of the present laws and regulations on partnership in China. Part V highlights the problems and limits facing China's partnership law. Measures are proposed in Part IV with detailed reference to the United States partnership law. As …

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The Impact Of Modernization And Development On Muslim Women In Egypt: A Legal Perspective, Mazahir Muhammed Ata El-Sid Jan 2001

The Impact Of Modernization And Development On Muslim Women In Egypt: A Legal Perspective, Mazahir Muhammed Ata El-Sid

LLM Theses and Essays

This study examines the effectiveness of the modernization theory in Egypt, a developing Muslim society. As in the case of other developing societies, Egypt's modernization is uneven. Therefore, I will examine modernization as it relates to Muslim women in Egypt in as far as they vary in their exposure to the modernizing influences of advanced technology. Egypt has experienced a variety of social, judicial, economic, demographic, and political modifications. These changes have greatly affected Muslim women in Egypt and their family life. Not all of the issues underlying modernization will be addressed in this research. Type of family structure and …

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Evolution Of The Arm's Length Standard In The Us Transfer Pricing Legislation And Russian Arm's Length Perspective, Andrei A. Shutov Jan 2001

Evolution Of The Arm's Length Standard In The Us Transfer Pricing Legislation And Russian Arm's Length Perspective, Andrei A. Shutov

LLM Theses and Essays

This thesis analyzes the evolution of the arm's length standard (ALS) as the key element of the transfer pricing control system in the US. This thesis also addresses some issues on creation of transfer pricing legislation in the Russian Federation and focuses on three sets of problems. First, it provides the general outline of the legislative history of the ALS as well as the history of the ALS' application in the US, including an overview of landmark cases, which revealed some conceptual problems with respect to the ALS. Secondly, the thesis addresses core problems associated with the ALS, such as …

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Legalize It? -Osp And Peer-To-Peer Network Liability For Online Music Copyright Infringements In The United States And Germany, Christian Nils Jochen Engelhardt Jan 2001

Legalize It? -Osp And Peer-To-Peer Network Liability For Online Music Copyright Infringements In The United States And Germany, Christian Nils Jochen Engelhardt

LLM Theses and Essays

It may be useful to explain why a comparative approach was chosen. It is easy and comfortable to get caught up in one's own legal system and not look abroad. It is often difficult enough to understand and apply one’s own laws accurately and the study of a foreign legal system may seem an effort too great. Yet, this reluctance to look beyond the familiar is fatal to legal development and improvement since entirely new ideas are rare in the field of law and the main source of change and new approaches is borrowing from another legal system. If one …

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Liberalization And Politics Of Environmental Management In Tanzania, Alicia Bosensera Magabe Jan 2001

Liberalization And Politics Of Environmental Management In Tanzania, Alicia Bosensera Magabe

LLM Theses and Essays

This thesis examines the factors that have prevented the development of an environmental protection legal and institutional regime in Tanzania. It argues that the central focus of economic reforms has been to kick-start the economy by increasing growth through the maximization of resource exploitation. As a result, concerns for environmental sustainability have been relegated to the periphery of the development agenda. Secondly, as a result of domestic resource scarcity brought on by the economic crisis, environmental policymaking has been held hostage to the influence of foreign donors whose agendas have often been at cross-purpose to environmental protection. Thirdly, the nature …

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Fair Use And The Digital Distribution Of Music - Recording Industry Association Of America V. Napster, Inc. (A Comparative Analysis Of A Restraint On Copyright In The United States Of America And Trinidad And Tobago), Michelle Lisa Alexander Jan 2001

Fair Use And The Digital Distribution Of Music - Recording Industry Association Of America V. Napster, Inc. (A Comparative Analysis Of A Restraint On Copyright In The United States Of America And Trinidad And Tobago), Michelle Lisa Alexander

LLM Theses and Essays

The purpose of this thesis is to undertake a critical analysis of the Napster judgment and its treatment of the doctrine of fair use, to determine whether the doctrine can retain its integrity in the internet age. It is proposed that as technology advances, U.S. policymakers are moving away from the constitutional objectives of U.S. copyright law and are equating copyright interests with property rights, to the detriment of noncommercial users of copyrighted works. Further, it is suggested that the decision in the Napster litigation is important for the evolving landscape of U.S. copyright law, as it signals the difficulty …

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Should An Effective International Criminal Court Have Primacy Or Be Complementary To National Courts? An Analysis Of Concurrent Jurisdiction In The Ad Hoc Tribunals And The Rome Statute, Godwin Yenika Fonye Jan 2001

Should An Effective International Criminal Court Have Primacy Or Be Complementary To National Courts? An Analysis Of Concurrent Jurisdiction In The Ad Hoc Tribunals And The Rome Statute, Godwin Yenika Fonye

LLM Theses and Essays

Concurrent criminal jurisdiction depicts a scenario where two or more judicial systems have the legal capacity to investigate, prosecute and punish an accused person for the same criminal acts under their respective, separate jurisdiction. This usually occurs between sovereign states. In the realm of crimes under international law, the distinguishing characteristic is the universal jurisdiction that is conferred on all States to prosecute and punish the perpetrators of such crimes. The "cumulative effect of these different principles of jurisdiction sometimes is to vest multiple states with concurrent jurisdiction to prosecute a given crime. This paper would attempt to analyze the …

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