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A Critique Of Saudi M&A Laws, Mulhim Hamad Almulhim

SJD Dissertations

This dissertation aims to elucidate Saudi Arabia’s mergers and acquisitions (M&A) laws. The dissertation studies and analyzes current Saudi M&A laws with reference to comparative models from different countries and provides recommendations to improve the transparency and efficiency of Saudi Arabia’s M&A laws. Such improvements may help companies attempting to conduct M&A activity in Saudi Arabia address certain barriers and difficulties, which may in turn help to stimulate the Saudi Arabian economy.

Saudi Arabia is considered one of the world’s foremost emerging markets. Since Saudi Arabia joined the World Trade Organization, its stock market has been growing quickly, including rapid …

A Framework On Consumption Taxes And Their Impact On International Trade, Jane L. Seigendall

Penn State International Law Review

No abstract provided.

U.S. Perspectives Of Worldwide Unitary Taxation, Massimo Agostini

Penn State International Law Review

Presently, American states have the ability to impose taxes on multinational corporations doing business in their respective states. The extent of this imposition is vaguely regulated by federal tax law. In the Container decision, the Supreme Court addressed the need for uniformity of state taxation of foreign corporations. The Court's decision, however, was not well accepted overseas. This article examines the various methods of taxation employed by individual states and the resulting international difficulties of this diversity. Through a discussion of California legislation, which provides a solution, as well as protects domestic and foreign interests, these difficulties are addressed.

States' Use Of The Unitary Method: A Taxing Burden On International Commerce, Bryan C. Skarlatos

Penn State International Law Review

This comment will discuss the constitutionality of state use of the unitary method to tax multinational corporations. After considering the problems involved in allocating income between the jurisdictions in which a multinational corporation operates, the comment will examine the two predominant methods of allocation designed to solve these problems. The discussion will then analyze and criticize the Court's decision in Container Corp. v. Franchise Tax Board.