Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- International law (5)
- Dispute resolution (3)
- International commercial arbitration (3)
- Arbitration & award (2)
- European Union (2)
-
- International tax reform (2)
- Multinational corporation (2)
- Space law (2)
- Tax reform (2)
- Treaties (2)
- ATRA (1)
- Administrative courts (1)
- Administrative tribunals (1)
- Algiers Accord (1)
- American Taxpayer Relief Act (1)
- Americanization (1)
- Anti-doping (1)
- Arbitration (1)
- Asylum (1)
- Broadcasting rights (1)
- Business exemption (1)
- Business tax reform (1)
- Civil law (1)
- Civil rights (1)
- Computer (1)
- Computer hacking (1)
- Constitutional law (1)
- Convention on International Liability for Damage Caused by Space Objects of 1972 (1)
- Copyright (1)
- Copyright law (1)
Articles 1 - 18 of 18
Full-Text Articles in Law
Exhausted? Video Game Companies And The Battle Against Allowing The Resale Of Software Licenses, Alice J. Won
Exhausted? Video Game Companies And The Battle Against Allowing The Resale Of Software Licenses, Alice J. Won
Journal of the National Association of Administrative Law Judiciary
No abstract provided.
A Proposal For The Tax Treatment Of Interest In A Territorial System, Martin A. Sullivan
A Proposal For The Tax Treatment Of Interest In A Territorial System, Martin A. Sullivan
Pepperdine Law Review
To prevent negative effective tax rates in a territorial system, a multinational corporation’s deductions for interest expense attributable to foreign profits must be disallowed. To determine what portion of worldwide interest is foreign, it is commonly suggested that interest be allocated in proportion to assets. Because it would ease administrative problems and because it would reduce the incentives to shift profits through aggressive transfer pricing, allocation of interest in proportion to gross profits would be a superior approach. Also, contrary to the usual argument, the United States should not be reluctant to unilaterally adopt interest disallowance rules because it would …
Corporate And International Tax Reform: Proposals For The Second Obama Administration (And Beyond), Reuven S. Avi-Yonah
Corporate And International Tax Reform: Proposals For The Second Obama Administration (And Beyond), Reuven S. Avi-Yonah
Pepperdine Law Review
The passage of the American Taxpayer Relief Act of 2012 (“ATRA”) offers an opportune moment to consider proposals for corporate and international tax reform. With the debate over individual tax rates for the income and estate tax settled for the present, the President and Congress are free to consider broader reforms. This paper will attempt to raise some proposals for US corporate and international tax reform, beginning with long-term options (a 10 year horizon), continuing with the medium term (2-5 years) and concluding with short-term options (1-2 years). The main proposals are for the US to adopt a VAT and …
The Globalization Of Corporate Tax Reform, Steven A. Bank
The Globalization Of Corporate Tax Reform, Steven A. Bank
Pepperdine Law Review
With the growth of multinational corporations and its effect on corporate tax revenues, it is not surprising that international tax reform is a major part of President Obama’s Framework for Business Tax Reform as he begins his second term. Noticeably missing from this and other discussions of the major structural reform proposals, however, is any mention of the influence and importance of international corporate tax reform efforts. Although the concern over corporate tax evasion is especially pronounced in the U.S., the "decentering" of multinational corporations and corporate tax revenues is by no means an exclusively American problem. Around the world, …
Toward An International Standard Of Environment, George P. Smith Ii
Toward An International Standard Of Environment, George P. Smith Ii
Pepperdine Law Review
No abstract provided.
The Status Of Administrative Judges In The U.K.: Recruitment, Tenure, Training And Appraisal, Martin Partington
The Status Of Administrative Judges In The U.K.: Recruitment, Tenure, Training And Appraisal, Martin Partington
Journal of the National Association of Administrative Law Judiciary
No abstract provided.
In The Middle: Creating A Middle Road Between U.S. And Eu Data Protection Policies, Carolyn Hoang
In The Middle: Creating A Middle Road Between U.S. And Eu Data Protection Policies, Carolyn Hoang
Journal of the National Association of Administrative Law Judiciary
The first section of this paper examines the historical differences that have led to the American approach to privacy and the European approach to privacy. The second section will examine the current U.S. model, and the third section will examine the EU model. Next, the fourth section will compare and contrast the two models. Finally, the last section will argue that the U.S. should have a regulatory agency and describe how that should look and run.
The Business Exemption Of § 110(5) Of The Copyright Act Violates International Treaty Obligations Under Trips: Will Congress Honor Its Commitments?, Charles Leininger
The Business Exemption Of § 110(5) Of The Copyright Act Violates International Treaty Obligations Under Trips: Will Congress Honor Its Commitments?, Charles Leininger
Journal of the National Association of Administrative Law Judiciary
No abstract provided.
Corresponding Evolution: International Law And The Emergence Of Cyber Warfare, Bradley Raboin
Corresponding Evolution: International Law And The Emergence Of Cyber Warfare, Bradley Raboin
Journal of the National Association of Administrative Law Judiciary
No abstract provided.
When "Yes" Means "No": Mccarran-Ferguson, The New York Convention, And The Limits Of Congressional Assent, Aaron L. Wells
When "Yes" Means "No": Mccarran-Ferguson, The New York Convention, And The Limits Of Congressional Assent, Aaron L. Wells
Pepperdine Dispute Resolution Law Journal
The article focuses on the awards and arbitration of the resolution of the international commercial disputes with respect to the cross-border contracts and agreements. The enactment of the McCarran-Ferguson Act of the U.S. was for the prevention of the general applicability of the federal legislation in the authority of the states for the purpose of regulating the insurance industry. Information on the decision of the Supreme Court of the U.S. regarding this issue is also presented.
Is There A Stare Decisis Doctrine In The Court Of Arbitration For Sport? An Analysis Of Published Awards For Anti-Doping Disputes In Track And Field, Annie Bersagel
Pepperdine Dispute Resolution Law Journal
The article presents information on the doctrine of the stare decisis under the court of arbitration for sport with respect to the awards and arbitration for the disputes on anti-doping in the sport of track and field. The jurisdiction of the commercial and the disciplinary disputes of the Olympic Games are exercised by the court of arbitration for sport. Information on the role of the doctrine of the civil law is also presented.
The Perfect Circle: Arbitration's Favors Become Its Flaws In An Era Of Nationalization And Regulation, Kimberly R. Wagner
The Perfect Circle: Arbitration's Favors Become Its Flaws In An Era Of Nationalization And Regulation, Kimberly R. Wagner
Pepperdine Dispute Resolution Law Journal
The article presents information on the evolution of international commercial arbitration and viability of alternative dispute resolution (ADR) process. It briefly discusses the importance of international commercial arbitration and several attributed reasons for its decline such as Americanization, nationalization, and overregulation. It reflects mediation as the replacement for arbitration, and compares the advantages of mediation and arbitration.
International Law Of Outer Space And Its Effect On Commercial Space Activity, James J. Trimble
International Law Of Outer Space And Its Effect On Commercial Space Activity, James J. Trimble
Pepperdine Law Review
The United Nations, through a series of five treaties, has created a body of international space law which controls the activities in space of states, international organizations, and private interests. Corporations planning an investment in commercial space ventures must consider the restrictions and obligations which space law will impose on their activities. This article discusses the substantive principles of the law of outer space and focuses on those provisions which will affect commercial space activities.
The Law Of The Sea: Offshore Installations And Marine Pollution, John Warren Kindt
The Law Of The Sea: Offshore Installations And Marine Pollution, John Warren Kindt
Pepperdine Law Review
No abstract provided.
Lessons From The Hague - An Update On The Iran-United States Claims Tribunal , Richard M. Mosk
Lessons From The Hague - An Update On The Iran-United States Claims Tribunal , Richard M. Mosk
Pepperdine Law Review
No abstract provided.
The United States Government As Defendant - One Example Of The Need For A Uniform Liability Regime To Govern Outer Space And Space-Related Activities, Joseph A. Bosco
The United States Government As Defendant - One Example Of The Need For A Uniform Liability Regime To Govern Outer Space And Space-Related Activities, Joseph A. Bosco
Pepperdine Law Review
No abstract provided.
Friendship, Commerce, And Navigation Treaties: An Analysis Of The Foreign Corporation's Exemption From United States Labor Standards , Gregory S. Lane
Friendship, Commerce, And Navigation Treaties: An Analysis Of The Foreign Corporation's Exemption From United States Labor Standards , Gregory S. Lane
Pepperdine Law Review
No abstract provided.
Municipal And State Sanctuary Declarations: Innocuous Symbolism Or Improper Dictates?, Jorge L. Carro
Municipal And State Sanctuary Declarations: Innocuous Symbolism Or Improper Dictates?, Jorge L. Carro
Pepperdine Law Review
No abstract provided.