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Articles 1 - 13 of 13
Full-Text Articles in Law
Age Discrimination--Extraterritorial Application Of The Age Discrimination In Employment Act--Equal Employment Opportunity Commission Determines That A United States Corporation Operating In West Germany Is Subject To Suit Under The Age Discrimination In Employment Act--Employer's Defense Based On Compliance With West German Law Rejected, Chris Lauderdale
Georgia Journal of International & Comparative Law
No abstract provided.
Ec Company Law - The European Company V. The European Economic Interest Grouping And The Harmonization Of The National Company Laws, Johan De Bruycker
Ec Company Law - The European Company V. The European Economic Interest Grouping And The Harmonization Of The National Company Laws, Johan De Bruycker
Georgia Journal of International & Comparative Law
No abstract provided.
Books Received, Georgia Journal Of International And Comparative Law
Books Received, Georgia Journal Of International And Comparative Law
Georgia Journal of International & Comparative Law
No abstract provided.
Trouble Abroad: Microsoft's Antitrust Problems Under The Law Of The European Union, Justin O'Dell
Trouble Abroad: Microsoft's Antitrust Problems Under The Law Of The European Union, Justin O'Dell
Georgia Journal of International & Comparative Law
No abstract provided.
"Defensive Territoriality": A New Paradigm For The Prosecution Of Extraterritorial Business Crimes, Ellen S. Podgor
"Defensive Territoriality": A New Paradigm For The Prosecution Of Extraterritorial Business Crimes, Ellen S. Podgor
Georgia Journal of International & Comparative Law
No abstract provided.
A Comparison Of Corporate Taxation In The United States And Germany: Different Ways Up The Mountain, Walter D. Schwidetzky
A Comparison Of Corporate Taxation In The United States And Germany: Different Ways Up The Mountain, Walter D. Schwidetzky
Georgia Journal of International & Comparative Law
No abstract provided.
The Sarbanes-Oxley Act Of 2002: Are Stricter Internal Controls Constricting International Companies?, Jennifer K. Coalson
The Sarbanes-Oxley Act Of 2002: Are Stricter Internal Controls Constricting International Companies?, Jennifer K. Coalson
Georgia Journal of International & Comparative Law
No abstract provided.
Greasing The Wheels: British Deficiencies In Relation To American Clarity In International Anti-Corruption Law, Todd Swanson
Greasing The Wheels: British Deficiencies In Relation To American Clarity In International Anti-Corruption Law, Todd Swanson
Georgia Journal of International & Comparative Law
No abstract provided.
Japan's Financial Instruments And Exchange Law: Hercules Or Hydra?, Clark T. Wisenbaker
Japan's Financial Instruments And Exchange Law: Hercules Or Hydra?, Clark T. Wisenbaker
Georgia Journal of International & Comparative Law
No abstract provided.
The Business Of Business: Comparing Corporate Social Responsibility Initiatives In China And The United States, Jessica M. Conrad
The Business Of Business: Comparing Corporate Social Responsibility Initiatives In China And The United States, Jessica M. Conrad
Georgia Journal of International & Comparative Law
No abstract provided.
Where Do We Go Now? The Uncertain Future For 29 U.S.C. § 1301(B)(1), Private Equity Funds, And Multiemployer Pension Plans After Sun Capita, Crighton T. Allen
Where Do We Go Now? The Uncertain Future For 29 U.S.C. § 1301(B)(1), Private Equity Funds, And Multiemployer Pension Plans After Sun Capita, Crighton T. Allen
Georgia Law Review
The United States faces a growing problem concerning corporate indebtedness to pension plans, specifically, multi-employer pension plans (MEPPs). MEPPs are group pension plans in which a number of employers join together to contribute to a fund benefitting all employees of the participating companies. If an employer seeks to withdraw from a MEPP by ceasing to contribute into it, the company faces a withdrawal penalty-its proportionate share of the plan's vested but unfunded benefits. The recent decision by the First Circuit in Sun Capital Partners III, LP v. New England Teamsters & Trucking Industry Pension Fund has the potential to greatly …
In-Sourcing Corporate Responsibility For Enforcement Of The Foreign Corrupt Practices Act, Larry D. Thompson
In-Sourcing Corporate Responsibility For Enforcement Of The Foreign Corrupt Practices Act, Larry D. Thompson
Scholarly Works
In this article I first review our nation's long-standing and active aversion to corporate corruption overseas, as principally embodied in the Foreign Corrupt Practices Act. I then explain how achievement of the FCPA's goals is undermined by the uncertainty in current federal enforcement policies and the consequent ambivalence toward self disclosure exhibited by multinational corporations. Finally, I argue that the only realistic way to make up the shortcomings in FCPA enforcement that flow from the Justice Department's limited resources is to motivate corporations themselves to police corruption in their foreign subsidiaries by giving them a concrete incentive in the form …
The Problem Of Abusive Related-Partner Allocations, Gregg D. Polsky, Emily Cauble
The Problem Of Abusive Related-Partner Allocations, Gregg D. Polsky, Emily Cauble
Scholarly Works
This Article highlights a flaw in the existing rules regarding partnership tax allocations that has not yet received sufficient attention by existing literature. Namely, the partnership tax allocation rules are implicitly premised on the assumption that partners are unrelated and, thus, transact with each other at arm’s length. As a result, related partners can and do devise tax allocation schemes that exploit the gap in the current partnership tax allocation rules to achieve unwarranted tax savings.
This Article proposes to end this abuse by disallowing special allocations among related partners. Under the proposal, allocations among related partners would be required …