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Articles 1 - 9 of 9
Full-Text Articles in Law
Unconstitutional Constitution Day, Kent Greenfield
Unconstitutional Constitution Day, Kent Greenfield
Kent Greenfield
No abstract provided.
Scrooge—The Reluctant Stakeholder, Benedict C. Sheehy
Scrooge—The Reluctant Stakeholder, Benedict C. Sheehy
Benedict Sheehy
Abstract: Corporations law around the world is moving in the direction of the shareholder primacy model, common in the USA and other common law countries. Lawyers, academics and public policy analysts are divided as to the merits of the model and its main competitor, the stakeholder model. The gist of arguments usually hinge on economics. This article examines the claims for and against the two models on their own terms, and suggests that law has a unique contribution to make to the development of the corporation and society.
The Jurisprudence Of The Juristic Society: The Law Must Protect And Promote A Social Order Of Obligation, Honor, And Office, Scott Fitzgibbon
The Jurisprudence Of The Juristic Society: The Law Must Protect And Promote A Social Order Of Obligation, Honor, And Office, Scott Fitzgibbon
Scott T. FitzGibbon
No abstract provided.
Introduction To United States International Taxation, Hugh Ault, James Repetti, Paul Mcdaniel
Introduction To United States International Taxation, Hugh Ault, James Repetti, Paul Mcdaniel
Hugh J. Ault
The 2005 edition of this well-known reference work for the tax community provides an introduction to the application of the United States international taxation system to taxpayers investing or transacting business in the US and other countries. In a relatively brief and manageable form, it sets forth the principles adopted by the US in taxing US or foreign individuals and corporations as they invest, work, or carry on a trade or business in the US or abroad. The presentation focuses on ten specific aspects of the subject matter: -general aspects of the corporation income tax, the individual income tax, the …
Personal Insolvency Law After The Enterprise Act: An Appraisal, Adrian Walters
Personal Insolvency Law After The Enterprise Act: An Appraisal, Adrian Walters
Adrian J Walters
No abstract provided.
Improving The Resolution Of International Tax Disputes, Hugh Ault
Improving The Resolution Of International Tax Disputes, Hugh Ault
Hugh J. Ault
The dramatic increase in international trade and investments and related phenomena under the general heading of Globalization have multiplied the situations in which international tax disputes can arise, both between taxpayers and governments but also, and in some ways, more importantly, between governments themselves. These disputes may involve transfer pricing issues, differing income characterization rules, disagreement about the existence of a permanent establishment, or more generally, diverging views on the appropriate exercise of potential taxing rights by the source country jurisdiction and the corresponding obligation of the residence country to provide double tax relief. In the current circumstances, it seems …
The Formless City Of Plato's Republic: How The Legal And Social Promotion Of Divorce And Same-Sex Marriage Contravenes The Principles And Undermines The Projects Of The Universal Declaration Of Human Rights, Scott Fitzgibbon
Scott T. FitzGibbon
In the Republic, Plato describes a stage in social decay called “formlessness,” where all sorts of differences are accepted and none is preferred. No one need hold office or obey. People are impatient with all the ties that ought to bind them. Plato's formess city displays three deplorable features. One is the denigration of law and custom. A second is ethical skepticism or nihilism. A third is the repudiation of duty. These features also characterize the divorce culture and the same-sex marriage movement. The Universal Declaration of Human Rights reflects a philosophy quite the reverse of Plato’s formless city. Its …
How Corporations Govern: Taking Corporate Power Seriously In Transnational Regulation And Governance, Dan Danielsen
How Corporations Govern: Taking Corporate Power Seriously In Transnational Regulation And Governance, Dan Danielsen
Dan Danielsen
It would seem to be a relatively uncontroversial claim among scholars, activists,and policymakers that corporations are significant contributors to the shape and content of national and transnational regulation and that their contributions have significant effects on social welfare. Yet, despite this general consensus, scholars have focused little attention on explicating the precise mechanisms through which corporations contribute to transnational regulation and governance or the extent to which the social welfare effects of regulation and policy may be attributable to corporate activity. In this Article, I suggest the broad contours of a methodology for beginning to think about the question, “How …
The Supreme Court Restates Directors’ Fiduciary Duty – A Comment On Peoples Department Stores Inc. V. Wise, Darcy Macpherson
The Supreme Court Restates Directors’ Fiduciary Duty – A Comment On Peoples Department Stores Inc. V. Wise, Darcy Macpherson
Darcy L MacPherson
No abstract provided.