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Full-Text Articles in Law
Holding U.S. Corporations Accountable: Toward A Convergence Of U.S. International Tax Policy And International Human Rights, Jacqueline Laínez Flanagan
Holding U.S. Corporations Accountable: Toward A Convergence Of U.S. International Tax Policy And International Human Rights, Jacqueline Laínez Flanagan
Pepperdine Law Review
International human rights litigation underscores the inverse relationship between corporate power and corporate accountability, with recent Supreme Court decisions demonstrating increased judicial protections of corporate rights and decreased corporate accountability. This article explores these recent decisions through a tax justice framework and argues that the convergence of international human rights law and U.S. international tax policy affords alternate methods to hold corporations accountable for violations of international law norms. This article specifically proposes higher scrutiny of foreign tax credits and an anti-deferral regime targeting the international activity of U.S. corporations that use subsidiaries to shelter income and decrease taxation while …
Application Of The Active Business Requirement To The Tax-Free Spin-Off Of Corporate Real Estate , Richard J. Albrecht
Application Of The Active Business Requirement To The Tax-Free Spin-Off Of Corporate Real Estate , Richard J. Albrecht
Pepperdine Law Review
No abstract provided.
First Bank Of Boston V. Bellottii, Corporations Right To Political Speech, Paul J. Zwier
First Bank Of Boston V. Bellottii, Corporations Right To Political Speech, Paul J. Zwier
Pepperdine Law Review
No abstract provided.
New California Nonprofit Corporation Law: A Unique Approach , William T. Fryer Iii, David R. Haglund
New California Nonprofit Corporation Law: A Unique Approach , William T. Fryer Iii, David R. Haglund
Pepperdine Law Review
No abstract provided.
International Law Of Outer Space And Its Effect On Commercial Space Activity, James J. Trimble
International Law Of Outer Space And Its Effect On Commercial Space Activity, James J. Trimble
Pepperdine Law Review
The United Nations, through a series of five treaties, has created a body of international space law which controls the activities in space of states, international organizations, and private interests. Corporations planning an investment in commercial space ventures must consider the restrictions and obligations which space law will impose on their activities. This article discusses the substantive principles of the law of outer space and focuses on those provisions which will affect commercial space activities.
Striking The Wrong Balance: Constituency Statutes And Corporate Governance , Edward D. Rogers
Striking The Wrong Balance: Constituency Statutes And Corporate Governance , Edward D. Rogers
Pepperdine Law Review
No abstract provided.
Shareholder Demands For Higher Corporate Earnings Have Their Price: How Courts Allow Employers To Fire Older Employees For Their Achievements, Kester Spindler
Shareholder Demands For Higher Corporate Earnings Have Their Price: How Courts Allow Employers To Fire Older Employees For Their Achievements, Kester Spindler
Pepperdine Law Review
No abstract provided.
Federalism And Preemption In October Term 1999, Jonathan D. Varat
Federalism And Preemption In October Term 1999, Jonathan D. Varat
Pepperdine Law Review
No abstract provided.
The Roberts Court Gets Down To Business: The Business Cases, Kenneth W. Starr
The Roberts Court Gets Down To Business: The Business Cases, Kenneth W. Starr
Pepperdine Law Review
No abstract provided.