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Full-Text Articles in Law
Corporate Tax Reform: The Key To International Competitiveness, Ann L. Hardman
Corporate Tax Reform: The Key To International Competitiveness, Ann L. Hardman
Vanderbilt Journal of Transnational Law
This Note responds to "Integration of the Individual and Corporate Tax Systems: Taxing Business Income Once," a study the United States Department of the Treasury released on January 6, 1992. This Note explores some of the issues and concerns of integration and considers arguments in support of and against the United States system of taxation. The latter portion of this Note addresses the relationship between international economics and integration, focusing on the potential for international competitive disadvantage under the classical tax system. The author concludes that Congress should read the Treasury's study as a legislative proposal and act upon it …
International Space Law: Into The Twenty-First Century, Glenn H. Reynolds
International Space Law: Into The Twenty-First Century, Glenn H. Reynolds
Vanderbilt Journal of Transnational Law
In this Article, Professor Reynolds addresses the space law issues likely to be of most importance in the next several decades. Pressing issues include those of orbital debris and geostationary orbit crowding, private property rights in outer space resources, conflict over international trade in space goods and services, the danger of ballistic-missile technology proliferation, private remote-sensing systems, and the law of international cooperation in space. Professor Reynolds concludes with a philosophical and practical discussion of some more remote issues, including the legal systems that may govern future human societies in outer space and the legal issues that might be associated …