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Articles 1 - 13 of 13
Full-Text Articles in Comparative and Foreign Law
Corporate Taxation And International Charter Competition, Mitchell A. Kane, Edward B. Rock
Corporate Taxation And International Charter Competition, Mitchell A. Kane, Edward B. Rock
Michigan Law Review
Corporate charter competition has become an increasingly international phenomenon. The thesis of this Article is that this development in corporate law requires a greater focus on corporate tax law. We first demonstrate how a tax system's capacity to distort the international charter market depends both upon its approach to determining corporate location and upon the extent to which it taxes foreign source corporate profits. We also show, however, that it is not possible to remove all distortions through modifications to the tax system alone. We present instead two alternative methods for preserving an international charter market. The first-best solution involves …
Japan's High Technology Industries: Lessons And Limitations Of Industrial Policy, Steven R. Englund
Japan's High Technology Industries: Lessons And Limitations Of Industrial Policy, Steven R. Englund
Michigan Law Review
A Review of Japan's High Technology Industries: Lessons and Limitations of Industrial Policy edited by Hugh Patrick
The Supervision Of Corporate Management: A Comparison Of Developments In European Community And United States Law, Alfred F. Conard
The Supervision Of Corporate Management: A Comparison Of Developments In European Community And United States Law, Alfred F. Conard
Michigan Law Review
In 1971, Eric Stein published an account of the remarkable progress of the European Economic Community (EEC) toward a harmonized law of business corporations. The progress was particularly striking from an American viewpoint, because the harmonization was achieved by moving toward the more rigorous of the various national standards, in contrast to the "race of laxity" or "race for the bottom" that has characterized the movement toward uniformity in the corporation laws of U.S. states.
The Criminal Liability Of Corporations And Other Groups: A Comparative View, L. H. Leigh
The Criminal Liability Of Corporations And Other Groups: A Comparative View, L. H. Leigh
Michigan Law Review
Briefly, three positions concerning corporate liability may be identified. First, there are systems of full corporate criminal liability, such as those in England and the United States. Second, there are systems that recognize only partial corporate criminal liability, for example Denmark, Belgium, and France. Finally, some systems do not permit such liability at all, or permit it only under the guise of administrative offenses. Italy and West Germany afford examples of this restrictive view of corporate liability.
This Article will sketch each of these positions in some detail, beginning, in Part I, with those systems that authorize full liability. Part …
The Structure Of The Private Multinational Enterprise, Yitzhak Hadari
The Structure Of The Private Multinational Enterprise, Yitzhak Hadari
Michigan Law Review
From the beginning of the Industrial Revolution, society has experienced the persistent tendency of business organizations to expand. Businesses evolved from the rural workshop to the urban factory; from the municipal firm to the regional firm and then to the national enterprise. More recently, enterprises have expanded even further, from national firms with small export outlets to huge multinational enterprises (MNEs) embracing business operations all over the globe coordinated under a single management. Yet, along with its beneficial results for the peoples of the world, each new economic era brings with it new problems as well.
The conflict between the …
Stein & Nicholson: American Enterprise In The European Common Market: A Legal Profile. Vol. Ii, Sigmund Timberg
Stein & Nicholson: American Enterprise In The European Common Market: A Legal Profile. Vol. Ii, Sigmund Timberg
Michigan Law Review
A Review of American Enterprise in the European Common Market: A Legal Profile. Vol. II. Volume Two. Edited by Eric Stein and Thomas L. Nicholson.
Forming A Subsidiary In The European Common Market, Alfred F. Conard
Forming A Subsidiary In The European Common Market, Alfred F. Conard
Michigan Law Review
The appearance of a new market which is open to free enterprise and contains almost as many customers as the United States has opened immense opportunities to American enterprises, with their unique experience in mass production and mass marketing. General counsel for large American enterprises are confronted with a new need for some understanding of the problems of organizing subsidiary companies in this new market. The present article is written to supply an introduction to the legal factors which bear on solutions of these problems.
Conflict Of Laws - Penal Provisions In Foreign Law - Liability Of Shareholders In De Facto Corporation, James M. Potter S.Ed.
Conflict Of Laws - Penal Provisions In Foreign Law - Liability Of Shareholders In De Facto Corporation, James M. Potter S.Ed.
Michigan Law Review
Defendants, residents of Tennessee, while attempting to form a corporation under the laws of Arkansas, inadvertently failed to file the articles of incorporation with the county clerk, although they were filed with the Secretary of State of Arkansas. The resulting business association was an Arkansas de facto corporation. Under Arkansas law the shareholders of a de facto corporation are personally liable for the debts of the corporation. Plaintiff, a creditor who dealt with the corporation, sued in a Tennessee court and asked that the Arkansas rule be applied. The trial court refused to do so on the ground that it …
Soviet Government Corporations, John N. Hazard
Soviet Government Corporations, John N. Hazard
Michigan Law Review
Public ownership of the means of production is a basic principle of Soviet economy. Private ownership of property is now limited to ownership of consumer's goods, and private trading is confined to the narrowest areas and subjected to such rigid control that it has been reduced to the limitations of street peddling.
With the emphasis on public ownership, the management, protection and development of property belonging to the state has become a major activity of the Soviet government. Production, distribution and consumption of property are aspects of this activity.
Development of a mechanism of management has occupied Soviet jurists and …
Corporate Nationality And The Neutrality Law, Paul Weidenbaum
Corporate Nationality And The Neutrality Law, Paul Weidenbaum
Michigan Law Review
Even a superficial reading of the neutrality law indicates that certain problems of corporate entity and nationality are of utmost importance for its future working. This act seeks to give protection from certain real or assumed dangers. The problem arises whether such purpose cannot be wholly frustrated by the simple means and ways afforded by incorporation. This problem has never been hidden.
International Standing In Court Of Foreign Corporations, Elvin R. Latty
International Standing In Court Of Foreign Corporations, Elvin R. Latty
Michigan Law Review
The Supreme Court of Mexico has recently pronounced a decision of more than passing interest to the American Bar, not only because of the legal basis upon which the decision was rendered, but also because of its probable far-reaching consequences. The plaintiff corporation, organized under the laws of Delaware, brought suit for infringement of its trade mark which had been duly registered in Mexico. The Supreme Court held that inasmuch as the plaintiff was not registered in Mexico it had no existence there for the purposes of bring suit. It does not appear that the plaintiff was engaged in business …
The Immunity Of Foreign States When Engaged In Commercial Enterprises: A Proposed Solution, John G. Hervey
The Immunity Of Foreign States When Engaged In Commercial Enterprises: A Proposed Solution, John G. Hervey
Michigan Law Review
Do governments which engage in commercial undertakings assume the civil and criminal liabilities imposed upon private corporations engaged in similar enterprises, or do governments confer sovereign privileges upon their undertakings? Can governments engage in commercial enterprises and thereby escape the liabilities imposed upon private individuals? More particularly, are foreign governments engaged in such undertakings exempt from process in the American courts?
Limited Partnership In America And England, Francis M. Burdick
Limited Partnership In America And England, Francis M. Burdick
Michigan Law Review
At last Great Britain has legalized Limited Partnership. More than a quarter of a century ago, Sir Frederick Pollock called attention to the fact that the United Kingdom was almost the only civilized country of the world which had not adopted this institution. The remark was made in an address devoted to an explanation of a bill, which he had drafted, to cover the entire subject of partnership. Long before this, the economical advantages of limited partnership had been set forth by John Stuart Mill and other writers; and repeated attempts had been made to secure a statute legalizing this …