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Base Erosion And Profit Shifting: How Corporations Use Transfer Pricing To Avoid Taxation, Gregory Pun 2017 Boston College Law School

Base Erosion And Profit Shifting: How Corporations Use Transfer Pricing To Avoid Taxation, Gregory Pun

Boston College International and Comparative Law Review

In an increasingly global economy, base erosion and profit shifting (BEPS) has allowed multinational corporations to utilize their subsidiaries to move assets and profits. As a result, corporations are able to lower their tax bills, but also deprive governments of integral tax funds, while leaving smaller competitors who pay their fair share of taxes at a disadvantage. To combat the effects of BEPS, the Organization for Economic Cooperation and Development (OECD) has collaborated with the Group of 20 (G20) major economies for the first time to implement an action plan. The BEPS Project seeks to ensure all corporations pay proper ...


Violence Taxes: New Way To Recoup And Prevent The Costs Of Gun Violence? Or New Method To Destroy Business And Competitiveness?, Joseph R. Buoscio Jr. 2017 DePaul University

Violence Taxes: New Way To Recoup And Prevent The Costs Of Gun Violence? Or New Method To Destroy Business And Competitiveness?, Joseph R. Buoscio Jr.

DePaul Business and Commercial Law Journal

No abstract provided.


In Retrospect Of 40 Years, Another Look At Andrews' Personal Deductions Argument: A Comparison Of Charitable Contributions And Child-Care Expenses, Limor Riza 2017 University of Haifa, Israel

In Retrospect Of 40 Years, Another Look At Andrews' Personal Deductions Argument: A Comparison Of Charitable Contributions And Child-Care Expenses, Limor Riza

DePaul Business and Commercial Law Journal

No abstract provided.


The Centralization Of The Banking Industry: Dodd-Frank's Impact On Community Banks And The Need For Both Regulatory Relief And An Overhaul Of The Current Framework, Bryce W. Newell 2017 DePaul University

The Centralization Of The Banking Industry: Dodd-Frank's Impact On Community Banks And The Need For Both Regulatory Relief And An Overhaul Of The Current Framework, Bryce W. Newell

DePaul Business and Commercial Law Journal

No abstract provided.


Halliburton Ii: A Missed Opportunity To Right The Wrong In Rule 10b-5 Based Class Actions, Erich L. Schmitz 2017 DePaul University

Halliburton Ii: A Missed Opportunity To Right The Wrong In Rule 10b-5 Based Class Actions, Erich L. Schmitz

DePaul Business and Commercial Law Journal

No abstract provided.


Continuing Conundrum Of Mistakes: Where The Dodd-Frank Act Went Wrong, Shipra Mehta 2017 DePaul University

Continuing Conundrum Of Mistakes: Where The Dodd-Frank Act Went Wrong, Shipra Mehta

DePaul Business and Commercial Law Journal

No abstract provided.


Three Cheers For Three Tiers: Why The Three-Tier System Maintains Its Legal Validity And Social Benefits After Granholm, Roni Elias 2017 DePaul University

Three Cheers For Three Tiers: Why The Three-Tier System Maintains Its Legal Validity And Social Benefits After Granholm, Roni Elias

DePaul Business and Commercial Law Journal

No abstract provided.


Investment-Environment Disputes: Challenges And Proposals, Mohamed F. Sweify 2017 DePaul University

Investment-Environment Disputes: Challenges And Proposals, Mohamed F. Sweify

DePaul Business and Commercial Law Journal

No abstract provided.


When Social Enterprises Fail, Jonathan Brown 2017 Villanova University Charles Widger School of Law

When Social Enterprises Fail, Jonathan Brown

Villanova Law Review

No abstract provided.


Obarski Order On Defendant Elizabeth Elting's Motion To Dismiss For Lack Of Personal Jurisdiction, Melvin K. Westmoreland 2017 Superior Court Fulton County Judge

Obarski Order On Defendant Elizabeth Elting's Motion To Dismiss For Lack Of Personal Jurisdiction, Melvin K. Westmoreland

Georgia Business Court Opinions

No abstract provided.


Burwell V. Hobby Lobby Stores, Inc.: Creating Power For Corporations At The Cost Of Changing Women’S Lives, Tara Zabehi 2017 Pepperdine University

Burwell V. Hobby Lobby Stores, Inc.: Creating Power For Corporations At The Cost Of Changing Women’S Lives, Tara Zabehi

The Journal of Business, Entrepreneurship & the Law

No abstract provided.


In Re Endochoice Holdings, Inc. Order On Motions To Dismiss, Elizabeth E. Long 2017 Superior Court of Fulton County, Judge

In Re Endochoice Holdings, Inc. Order On Motions To Dismiss, Elizabeth E. Long

Georgia Business Court Opinions

No abstract provided.


Partnership Tax Allocations: The Basics, Walter D. Schwidetzky 2017 University of Baltimore School of Law

Partnership Tax Allocations: The Basics, Walter D. Schwidetzky

All Faculty Scholarship

This article endeavors to help practitioners who are not partnership tax allocation experts identify when they should consult with those with that expertise. The partnership-allocation Treasury Regulations have been called "a creation of prodigious complexity ... essentially impenetrable to all but those with the time, talent, and determination to become thoroughly prepared experts on the subject." This article is written for those, to date at least, without that time and determination. At the same time, the article provides an introduction to the partnership tax allocation rules for those contemplating making the requisite investment of time and determination.

The term "partnership," for ...


Political Insider Trading, Michael R. Siebecker 2017 University of Denver, Sturm College of Law

Political Insider Trading, Michael R. Siebecker

Fordham Law Review

A fiduciary breach due to secret use of Business Organizations assets for personal gain marks the essential concern in both the insider trading realm and in the context of Business Organizations political spending. Therefore, adopting a similar common law fiduciary rule that Business Organizations managers must disclose the amount and target of political expenditures or refrain from engaging in political activity does not seem like much of an intellectual leap. Not only would such a common law disclosure duty fit neatly within existing Business Organizations governance principles, but the compelled transparency would not offend corporations’ First Amendment rights. In the ...


(Beyond) Family Ties: Remote Tippees In A Post-Salman Era, Austin J. Green 2017 Fordham University School of Law

(Beyond) Family Ties: Remote Tippees In A Post-Salman Era, Austin J. Green

Fordham Law Review

In Salman v. United States, the U.S. Supreme Court reaffirmed Dirks v. SEC, holding that a personal benefit may be inferred where an insider discloses material nonpublic information to a “trading relative or friend.” While the decision was viewed as a win for prosecutors, the Court’s limited holding did little to address issues pertaining to more complex tipping chains, such as those raised by the Second Circuit’s decision in United States v. Newman two years prior. Particularly, a remote tippee cannot always determine whether material nonpublic information was improperly disclosed at the time of receipt. Such a ...


Thinking Outside The Box: Reforming Commercial Discrimination Doctrine To Combat The Negative Consequences Of Ban-The-Box Legislation, Nina Kucharczyk 2017 Fordham University School of Law

Thinking Outside The Box: Reforming Commercial Discrimination Doctrine To Combat The Negative Consequences Of Ban-The-Box Legislation, Nina Kucharczyk

Fordham Law Review

This Note suggests a new approach to address the unintended consequences of ban-the-box legislation. The solution to combat unconscious discrimination during the hiring process is not to eliminate ban- the-box laws entirely; instead, lawmakers must modernize and strengthen Commercial discrimination doctrine to empower racial minorities who suspect discrimination and to ensure employers are critically analyzing their hiring processes.


Paying Too Dearly For A Whistle: Properly Protecting Internal Whistleblowers, Leonardo Labriola 2017 Fordham University School of Law

Paying Too Dearly For A Whistle: Properly Protecting Internal Whistleblowers, Leonardo Labriola

Fordham Law Review

In light of substantial disagreement among the circuits on which types of whistleblowers Dodd-Frank intends to protect, and newly proposed legislation which suggests a solution, this Note inspects Dodd-Frank’s whistleblower protections in an effort to better explain which types of Business Organizations whistleblowers should and should not be protected. This Note briefly outlines the United States’s repeated history of increased regulation following financial crises, culminating in the Sarbanes-Oxley and Dodd-Frank Acts. It then describes the goals that motivated these acts and how whistleblowers play an outsized role in accomplishing those goals. It also examines the critical statute for ...


The Economic Justice Imperative For Transactional Law Clinics, Lynnise E. Pantin 2017 Boston College Law School

The Economic Justice Imperative For Transactional Law Clinics, Lynnise E. Pantin

Boston College Law School Faculty Papers

The economic, political, and social volatility of the sixties and seventies, out of which clinical legal education was born, has certain mythical qualities for most law students, and perhaps some law professors. America still bears the scars of the economic policies of those previous eras, such as redlining, blockbusting, poverty and urban decay. While the realities of the era may seem out of reach for many of our students, those policies arising out of that era have contributed to the wealth gap in this country, which has worsened over the last twenty years. Now more than ever, society needs social ...


Glen W. Rollins Et Al Order On Defendants' Motion For Summary Judgment, Melvin K. Westmoreland 2017 Superior Court, Fulton County Judge

Glen W. Rollins Et Al Order On Defendants' Motion For Summary Judgment, Melvin K. Westmoreland

Georgia Business Court Opinions

No abstract provided.


A Long-Awaited Reboot: The Fifa Scandal And Its Repercussions For Football’S Governing Body, Matthew B. DiCenso 2017 Boston College Law School

A Long-Awaited Reboot: The Fifa Scandal And Its Repercussions For Football’S Governing Body, Matthew B. Dicenso

Boston College International and Comparative Law Review

On May 21, 2015, Swiss authorities raided the annual congressional meeting of the Fédération Internationale de Football Association, ultimately arresting seven FIFA executives on charges of corruption. The product of a three-year Federal Bureau of Investigation case, the Swiss raid and accompanying Department of Justice indictment was the first step in addressing what authorities describe as enduring and systemic corruption within football’s governing body. In addition to casting a shadow over the world’s most beloved sport, the FIFA scandal highlighted the international organization’s lack of accountability and, most notably, its dire need for change. Although the February ...


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