Law Commons^™

Improving The Resolution Of International Tax Disputes, Hugh Ault

Hugh J. Ault

The dramatic increase in international trade and investments and related phenomena under the general heading of Globalization have multiplied the situations in which international tax disputes can arise, both between taxpayers and governments but also, and in some ways, more importantly, between governments themselves. These disputes may involve transfer pricing issues, differing income characterization rules, disagreement about the existence of a permanent establishment, or more generally, diverging views on the appropriate exercise of potential taxing rights by the source country jurisdiction and the corresponding obligation of the residence country to provide double tax relief. In the current circumstances, it seems …

Toxic Diversity: Race, Gender And Law Talk In America, Dan Subotnik

Dan Subotnik

Toxic Diversity offers an invigorating view of race, gender, and law in America. Analyzing the work of preeminent legal scholars such as Patricia Williams, Derrick Bell, Lani Guinier, and Richard Delgado, Dan Subotnik argues that race and gender theorists poison our social and intellectual environment by almost deliberately misinterpreting racial interaction and data and turning white males into victimizers. Far from energizing women and minorities, Subotnik concludes, theorists divert their energies from implementing America's social justice agenda.

Insisting, in the words of James Baldwin, that “not everything that is faced can be changed, but nothing can be changed until it …