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Full-Text Articles in Law
Double Taxation - Treatment Of Corporate Earnings Under American And German Law, Roland Schmidt
Double Taxation - Treatment Of Corporate Earnings Under American And German Law, Roland Schmidt
LLM Theses and Essays
This thesis is going to describe the different ways the United States and Germany deal with the problem of double taxation in the legal context of corporate distributions to its shareholders in the form of dividends. Tax law is particularly one of the areas of laws that are subject to frequent and often substantial changes. This is true for the German as well as for the U.S. tax laws. Since some of the issues being discussed in the United States today in connection with the corporate tax law are similar if not identical to the issues discussed in Germany before …
Developing A National Coastal Zone Management Program For Venezuela, Marisol Salazar
Developing A National Coastal Zone Management Program For Venezuela, Marisol Salazar
LLM Theses and Essays
The primary focus of this study is to develop a National Coastal Zone Management Program for Venezuela, a moderate, comprehensive, and an effective long-term program which allows the development and protection of the Venezuelan Coastal Zone now and in the future. This program must comply with the actual Venezuelan environmental laws and its administrative mechanisms. Also, it must help to control ecological, economic, commercial, social, and human pressures on the Venezuelan coastal area. The design of this project will be based on an analysis of the extensive experience of the U.S.A. coastal states under the Coastal Zone Management Act (CZMA); …
Reorganization A Comparative Study Of Reorganization In Denmark And In The United States, Poul Jagd Mogensen
Reorganization A Comparative Study Of Reorganization In Denmark And In The United States, Poul Jagd Mogensen
LLM Theses and Essays
The purpose of this thesis is to analyze and discuss a list of specific problems in the current Danish system and in this analysis to examine how these problems are dealt with under the United States laws on reorganization. The thesis consists of five parts in addition to this Introduction. Part II is an introduction to the laws on reorganization in Denmark and in the United States. Part II also includes a brief introduction to out-of-court workouts as an alternative to reorganization under the bankruptcy laws. Part III provides statistical information on the number of reorganizations, the outcome of reorganizations, …