Law Commons^™

Determinantes Explícitos E Implícitos De La Deuda Externa Pública Peruana, José Manuel Martin Coronado

José-Manuel Martin Coronado

This research aims to prove that sound economic policies are nothing more that basic conditions for the foreign public debt problem. In fact, by studying the factors of public debt issues in Peru, Latin America and the emerging economies it’s clear that some implicit economic and non-economic factors have to be considered because of the social complexity and variable characteristics in emerging economies. This causes failures in economic policies assumptions, inefficiencies, distorted causality and nonrational behavior. This paper proposes, first, to perform a deep and comparative analysis of the foreign debt determinants in emerging economies, then, to allocate financial resources, …

U.S. Exemption/Territorial System Vs. Credit-Based System, Hugh Ault

Hugh J. Ault

No abstract provided.

Manual De Derecho Procesal Civil, Edward Ivan Cueva

Edward Ivan Cueva

No abstract provided.

Israelische Rechtsgeschichte: Vergangenheit Und Gegenwart, Assaf Likhovski, Ron Harris, Alexandre Kedar, Pnina Lahav

Assaf Likhovski

No abstract provided.

Can Federal Agencies Authorize Private Suits Under Section 1983? A Theoretical Approach, Brian D. Galle

Brian D. Galle

Since 1980, private suits brought under 42 U.S.C. Section 1983 have been a prime vehicle for enforcing federal statutory norms against state and local government. Federal regulations, however, affect a vast cross-section of state conduct not directly controlled by federal statutes. It is therefore surprising to discover that, notwithstanding some occasional acknowledgments of the considerable importance of the issue, there is almost no scholarly discussion concerning to what extent federal norms embodied in regulations can be enforced through private Section 1983 litigation. The federal Courts of Appeals are badly divided over the question, and no coherent rationale for one approach …

Taxation Of Income From Mobil Capital: Some Recent International Developments, Hugh Ault

Hugh J. Ault

No abstract provided.

Estate Tax Exposure Of Family Limited Partnerships Under Section 2036, Brant Hellwig

Brant J. Hellwig

No abstract provided.

Proportionalitetsprincipen I Skatterätten, Christina Moëll

Christina Moëll

The principle of proportionality is one of the fundamental principles of law, and is frequently referred to in different contexts - tax law being no exception. This study deals with the interpretation and application of the principle of proportionality in tax law.

By way of introduction, the origin of the principle of proportionality and its role in German, French, English and Swedish law are described. Thereafter the meaning of this principle is studied in the context of the European Convention for the Protection of Human Rights and Fundamental Freedoms and the law of the European Union. Furthermore, the reader is …

An Alphabet Soup Agenda For Reform Of The Internal Revenue Code And Erisa Provisions Applicable To Qualified Deferred Compensation Plans, Norman Stein

Norman P. Stein

No abstract provided.

The Tension Between Textualism And Substance-Over-Form Doctrines In Tax Law, Allen Madison

Allen Madison

This article discusses the tension that exists between the recent textualist approach taken in the U.S. Supreme Court and the judicially developed substance-over-form doctrines that pervade tax law. It sets forth Justice Antonin Scalia’s textualist approach, provides an overview of the substance-over-form doctrines, and then analyzes whether the current Supreme Court would uphold a case that overrode the literal text of the Internal Revenue Code on the basis of one of the doctrines. The article concludes that the current Supreme Court would reject any of these doctrines if faced with the issue.