Law Commons^™

Money Grab: How The G20/Oecd Inclusive Framework For Taxation Could Unnecessarily Disrupt Corporate Incentives And Misallocate Taxing Rights, William T. Anderson

Vanderbilt Journal of Transnational Law

The Organisation of Economic Co-operation and Development (OECD) is proposing a dramatic shift to international corporate taxation that both sets a floor for corporate tax rates across the globe and transforms how countries obtain taxing rights over large multinational corporations. This Note focuses on the proposed framework for re-allocating taxing rights over corporations away from the traditional requirement of a physical presence in a country to mere revenues in a country. This Note identifies problems with the proposal as it relates to artificially altering corporate incentives and structures, as well as the proposal's incompatibility with theories of taxation- including Adam …

Emerging Leader Of The Tax Avant-Garde, Andrzej J. Burba

Vanderbilt Journal of Transnational Law

In 1998, Poland's Minister of Finance Leszek Balcerowicz unveiled a plan to restructure the tax system. His fiat tax proposal promises numerous benefits to individual and corporate taxpayers with significant reduction in tax rates for both groups. The new plan offers to further strengthen Poland's growing economy--a consequence that is especially significant in light of the country's aspiration to join the European Union. It provides a remedy for virtually every ailment plaguing the current tax system and, most importantly, the reform offers to finance itself This Note argues that the plan should be adopted immediately for the following reasons: (1) …

Books Received, Law Review Staff

Vanderbilt Journal of Transnational Law

Casebook on Carriage by Sea.

By E.R. Hardy Ivamy

London: Lloyd's of London Press, 1982. Pp. xxxix, 203. £11.50.

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Casebook on Shipping Law

By E.R. Hardy Ivamy

London: Lloyd's of London Press, 1982. Pp. xxx, 205. £11.50.

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Regional Development Agencies in Europe

Edited by Douglas Yuill

Hampshire, England: Gower, 1982. Pp. vii, 449.$44.50.

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United States Trade Policy Legislation: A Canadian View

By Rodney de C. Grey

Montreal: The Institute for Research on Public Policy, 1982. Pp. xvii, 130. $7.95.

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Transfer of Technology: U.S. Multinationals and Eastern Europe

By Marilyn L. Liebrenz

New York: Praeger Publishers, 1982. …

Books Received, Journal Staff

Vanderbilt Journal of Transnational Law

Books Received

Utilization of Outer Space and International Law

Gijsbertha C.M. Reijnen.

Amsterdam and New York: Elsevier Scientific Publishing Company, 1981. Pp. 179, $69.75.

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International Estate Planning

William H. Newton, III.

Colorado Springs: Shepard's/McGraw-Hill Company, 1981. Pp. 614.

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International Tax Avoidance and Evasion, Colloquy of the Council of Europe, Strasbourg, 1980

Publication 31, Publications of the International Bureau of Fiscal Documentation Amsterdam: International Bureau of Fiscal Documentation, 1981. Pp.184, Dfl. 65.00.

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Fiscal Reform in Bolivia: Final Report on the Bolivian Mission on Tax Reform Richard A. Musgrave

Cambridge: Harvard Law School International Tax Program, 1981. Pp. 593, …

Recent Decisions, Kevin P. Hishta, J. Clifton Cox, Shari D. Olenick, Stephen B. Hatcher, Ann M. Bell

Vanderbilt Journal of Transnational Law

ALIENS--Executive Suspension of Alien's Deportable Status Final as Congressional Veto Mechanism violates Constitutional Doctrine of Separation of Powers

Kevin P. Hishta

--------------------------- Sovereign Immunity--Iranian Immunity from Pre-Judgment Attachments Terminated under International Emergency Economic Powers Act

J. Clifton Cox

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Sovereign Immunity--Government Shipping Company of the People's Republic of China is an "Agency or Instrumentality" for the Purposes of the Foreign Sovereign Immunities Act of 1976

Shari D. Olenick

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State Corporate Income Tax--Foreign Source Dividends Included in State Taxation Base Under Unitary Business Enterprise Test

Stephen B. Hatcher

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Trade Regulation--Use of Registered Mail by Federal Trade Commission to Subpoena …

Books Received, Journal Staff

Vanderbilt Journal of Transnational Law

A Practical Guide to U.S. Taxation of Overseas Americans

By Thomas E. Johnson

London: Raftwain Ltd., 1977. Pp. 311. $25.00.

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The Impact of International Organizations on Legal and Institutional Changes in the Developing Countries

New York: International Legal Center, 1977. Pp. 275.

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U.S. Customs Tariffs and Trade

By Eugene T. Rossides

Washington, D.C.: The Bureau of National Affairs, Inc., 1977. Pp. 826. $45.00.

Books Received, Journal Staff

Vanderbilt Journal of Transnational Law

AMERICAN LABOR AND THE MULTINATIONAL CORPORATION

Edited by Duane Kujawa

New York: Praeger Publishers, 1973. Pp. xxvii,285. $18.50.

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ASPECTS DU DROIT INTERNATIONAL ECONOMIQUE: ELABORATION CONTROLE--SANCTION.

Societe Francaise pour le Droit International. Paris: A. Pedone, 1972. Pp. 221. n.p. (paper).

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THE BASES OF INTERNATIONAL ORDER

Edited by Alan James

London: Oxford University Press, 1973. Pp. viii, 218 £ 3.50 net.

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CURRENT LEGAL ASPECTS OF DOING BUSINESS IN THE FAR EAST

Edited by Richard C. Allison

Chicago: American Bar Association,1972. Pp. vii, 208. $10.00.

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DOMESTIC TAXATION AND FOREIGN TRADE: THE UNITED STATES-EUROPEAN BORDER TAX DISPUTE

By Michael von …

Book Reviews, Werner Baer, John B. Marshall, Justin P. Wilson, Emmanuel Bello

Vanderbilt Journal of Transnational Law

INDIRECT TAXATION IN DEVELOPING ECONOMIES: THE ROLE AND STRUCTURE OF CUSTOMS DUTIES, EXCISES, AND SALES TAXES

By John F. Due

Baltimore: The Johns Hopkins Press, 1970. Pp. viii, 201. .$9.00

reviewer: Werner Baer

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THE INTERNATIONAL LAW OF CIVIL WAR

Edited by Richard A. Falk

Baltimore: Johns Hopkins Press, 1971. Pp. xix, 452. $15.00

reviewer: John B. Marshall

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NATIONAL INTERESTS AND THE MULTI-NATIONAL ENTERPRISE

By Jack N. Behrman

Englewood Cliffs, New Jersey: Prentice-Hall, 1970. Pp. 194. $4.95

reviewer: Justin P. Wilson

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TRANSNATIONAL BUSINESS COLLABORATION AMONG COMMON MARKET COUNTRIES: ITS IMPLICATIONS FOR POLITICAL INTEGRATION

By Werner J. Feld

New …

Editor's Foreword, Harold G. Maier

Vanderbilt Journal of Transnational Law

This issue of the Vanderbilt Journal of Transnational Law includes two presentations to the 1972 Symposium of the Vanderbilt International Law Society and Regional Meeting of the American Society of International Law. First, Henry Harfield of the New York Bar discusses the relevance of international and transnational law to international commercial transactions, with a special emphasis on the usefulness of the Uniform Customs and Practices for Commercial Documentary Credits. Secondly, Sheldon S. Cohen, a member of the District of Columbia Bar and past Commissioner of Internal Revenue, focuses on the United States tax implications of changing currency values. While four …

Report On The Regional Meeting At The Vanderbilt University School Of Law, Harold G. Maier

Vanderbilt Journal of Transnational Law

This issue of the Vanderbilt Journal of Transnational Law includes two articles that are based on papers presented at the Regional Meeting by Henry Harfield and Sheldon Cohen. Both articles deal with current and timely questions in the international commercial field. As an introduction to those papers it may be useful to comment briefly on several of the more important questions that were raised during the panel discussion of the papers which closed the conference. This may be particularly helpful in view of the fact that Professor Friedmann's untimely death prevented him from completing the revision of his remarks for …

Books Received, Journal Staff

Vanderbilt Journal of Transnational Law

G.I. RIGHTS AND ARMY JUSTICE: THE DRAFTEE'S GUIDE TO MILITARY LIFE AND LAW

By Robert S. Rivkin

New York: Grove Press, Inc., 1970. Pp. vii, 383. $1.75.

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HUMAN RIGHTS AND INTERNATIONAL ACTION

By Ernst B. Haas

Stanford, California: Stanford University Press, 1970.Pp. vii, 184.

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INDIRECT TAXATION IN DEVELOPING COUNTRIES

By John F. Due

Baltimore: The Johns Hopkins Press, 1970. Pp. v, 201. $9.00.

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INTERNATIONAL TELECOMMUNICATIONS AND INTERNATIONAL LAW: THE REGULATION OF THE RADIO SPECTRUM

By David M. Leive

Dobbs Ferry, N. Y.: Oceana Publications Inc., 1970. Pp. 11, 386.$16.50.

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THE WINDS OF FREEDOM

By Dean Rusk …