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Tangible Or Intangible - Is That The Question - Conflict In The Texas Tax Classification System Of Computer Software Comment., Christine E. Reinhard
Tangible Or Intangible - Is That The Question - Conflict In The Texas Tax Classification System Of Computer Software Comment., Christine E. Reinhard
St. Mary's Law Journal
This Comment evaluates tax classification of computer software in Texas under recent statutory provisions and case law. The author focuses on whether computer software constitutes tangible or intangible property and whether computer software should be taxable or not. Determining property classification is not easy—the term “computer software” is difficult to define, and the multitude of different types of computer software further obscures the formation of a uniform definition. The Texas legislature’s ability to tax both tangible and intangible property makes classifying computer software as either type unnecessary. Texas can resolve the conflict in its tax classification system, wherein computer software …
The Right To Return Under International Law Following Mass Dislocation: The Bosnia Precedent?, Eric Rosand
The Right To Return Under International Law Following Mass Dislocation: The Bosnia Precedent?, Eric Rosand
Michigan Journal of International Law
On the night of May 2, 1997, some twenty-five abandoned Serb houses were set on fire in the Croat-controlled municipality of Drvar, part of the Muslim-Croat Federation of Bosnia and Herzegovina. It was clear from all the circumstances that Croats organized the arson of houses in Drvar to obstruct the return of the original Serb residents to the area. Croat authorities then made a concerted effort to resettle displaced Croats in Drvar in order to solidify a stretch of "ethnically-pure" territory adjacent to the Republic of Croatia. These displaced Bosnian Serbs are just a few of the estimated 2.3 million …