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Recent Development: Amenability Of Foreign Corporations To United States Employment Discrimination Laws, Kevin C. Tyra
Recent Development: Amenability Of Foreign Corporations To United States Employment Discrimination Laws, Kevin C. Tyra
Vanderbilt Journal of Transnational Law
As the Linskey court noted, the existence of employment exemption provisions in over thirty commercial treaties, if liberally construed, would create a loophole in Title VII enforcement. Given the ever-increasing number of United States employees of foreign-owned corporations, liberal treaty constructions could decrease the scope of Title VII.
Nevertheless, the effect on international commerce must be considered. Although equal employment opportunity is a laudable goal, this goal may conflict with the values of other cultures, as it did with the culturally-based organization and management philosophy of the C. Itoh Co. A more prudent approach to the problem of subsidiaries might …
Book Reviews, Edward C. Brewer, Iii., W. Paul Gormley, Allaire U. Karzon.
Book Reviews, Edward C. Brewer, Iii., W. Paul Gormley, Allaire U. Karzon.
Vanderbilt Journal of Transnational Law
DIRECT INVESTMENT AND DEVELOPMENT IN THE U.S.: A GUIDE TO INCENTIVE PROGRAMS, LAWS AND RESTRICTIONS 1980-1981
Raymond Waldmann
Washington D.C.: Transnational Investments, Ltd.; London: Kluwer Publishing, 1980. Pp. viii, 443. $75.00, London £45 plus £1 surface mail.
Reviewed by Edward C. Brewer, III.
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NUCLEAR ENERGY AND NUCLEAR WEAPON PROLIFERATION
Frank Barnaby, Jozef Goldblat, Bhupendra Jasani, and Joseph Rotblat,eds. Published for the Stockholm International Peace Research Institute. London: Taylor & Francis, 1979. Pp. xxiv, 462.
Reviewed by W. Paul Gormley
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INTERNATIONAL ASPECTS OF U.S. INCOME TAXATION Vois. I and III
Elisabeth Owens Boston, Mass.: Harvard Law School, 1980. Pp.305. …
Domestic International Sales Corporations (Discs): How They Provide A Tax Incentive For Exports, Garrison R. Cox
Domestic International Sales Corporations (Discs): How They Provide A Tax Incentive For Exports, Garrison R. Cox
Vanderbilt Journal of Transnational Law
This Note examines the logical and empirical validity of the reasons for the passage of the DISC legislation. Basically, the DISC legislation was prompted by the negative trade balance in 1971, a novel phenomenon in post-World War II United States. Providing a tax break on producers' export income was viewed as a way of reducing trade deficits by stimulating exports. On its surface, using "tax expenditures" to reach this goal seems logical, or at least benign. But when one considers that the primary thrust of the legislation was to encourage small producers to enter the export market, the logic of …