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Corporate Taxation And International Charter Competition, Mitchell Kane, Edward B. Rock
Corporate Taxation And International Charter Competition, Mitchell Kane, Edward B. Rock
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Corporate Charter competition has become an increasingly international phenomenon. The thesis of this article is that this development in the corporate law requires a greater focus on the corporate tax law. We first demonstrate how a tax system’s capacity to distort the international charter market depends both upon its approach to determining corporate location and the extent to which it taxes foreign source corporate profits. We also show, however, that it is not possible to remove all distortions through modifications to the tax system alone. We present instead two alternative methods for preserving an international charter market. The first best …
Greater And Lesser Powers Of Tort Reform: The Primary Jurisdiction Doctrine And State-Law Claims Concerning Fda-Approved Products, Catherine T. Struve
Greater And Lesser Powers Of Tort Reform: The Primary Jurisdiction Doctrine And State-Law Claims Concerning Fda-Approved Products, Catherine T. Struve
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No abstract provided.
Has The Erie Doctrine Been Repealed By Congress?, Geoffrey C. Hazard Jr.
Has The Erie Doctrine Been Repealed By Congress?, Geoffrey C. Hazard Jr.
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No abstract provided.