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Full-Text Articles in Law

Double Dipping: The Cross-Border Taxation Of Stock Options, Jeffrey M. Colon Jan 2003

Double Dipping: The Cross-Border Taxation Of Stock Options, Jeffrey M. Colon

Faculty Scholarship

Once awarded exclusively to upper management, stock options are now granted increasingly to rank-and-file employees and are becoming a greater component of employee compensation. The expanding use of stock options is undoubtedly due in part to the large increase in equity prices over the last twenty years. Further fueling the demand was the Internet start-up boom of the late 1990s, the spectacular financial success of many technology and computer companies, notably Microsoft and Oracle, and the well- publicized lucre acquired by their employees. The collapse of the initial public offerings market for Internet start-up companies at the dawn of the …


Day Laborers, Friend Or Foe: A Survey Of Community Responses, Mauricio A. Espana Jan 2003

Day Laborers, Friend Or Foe: A Survey Of Community Responses, Mauricio A. Espana

Fordham Urban Law Journal

This comment discusses the various ways that communities that benefit from day laborers respond to the presence of the "underground" employment phenomenon. Part I provides some background into the day laborers' situation, livelihood, and legal rights. Part II discusses the competing issues faced by day laborers, as well as the issues the laborers present to community residents, employers, and the United States Government. Finally, Part III discusses the different solutions that communities confronted with day laborers have proposed and implemented, and concludes that it is in the best interests of all parties involved that communities accept day labors and accommodate …