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Full-Text Articles in Comparative and Foreign Law
Commercial Letters Of Confirmation In International Trade: Austrian, French, German And Swiss Law And Uniform Law Under The 1980 Sales Convention, Michael Esser
Georgia Journal of International & Comparative Law
No abstract provided.
A Comparative Study Of Monitoring Of Management In German And U.S. Corporations After Sarbanes-Oxley: Where Are The German Enrons, Worldcoms, And Tycos?, Florian Stamm
Georgia Journal of International & Comparative Law
No abstract provided.
The European Union, State-Sponsored Gambling, And Private Gambling Services: Time For Harmonization?, Matthew W. Mauldin
The European Union, State-Sponsored Gambling, And Private Gambling Services: Time For Harmonization?, Matthew W. Mauldin
Georgia Journal of International & Comparative Law
No abstract provided.
Double Taxation - Treatment Of Corporate Earnings Under American And German Law, Roland Schmidt
Double Taxation - Treatment Of Corporate Earnings Under American And German Law, Roland Schmidt
LLM Theses and Essays
This thesis is going to describe the different ways the United States and Germany deal with the problem of double taxation in the legal context of corporate distributions to its shareholders in the form of dividends. Tax law is particularly one of the areas of laws that are subject to frequent and often substantial changes. This is true for the German as well as for the U.S. tax laws. Since some of the issues being discussed in the United States today in connection with the corporate tax law are similar if not identical to the issues discussed in Germany before …