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U.S. Perspectives Of Worldwide Unitary Taxation, Massimo Agostini Jan 1989

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.

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Indirect Taxation And 1992, Michel V.M. Van Beek Jan 1989

Indirect Taxation And 1992, Michel V.M. Van Beek

Northwestern Journal of International Law & Business

Since June 1985, when the Commission of the European Communities ("Commission") presented to the European Council its "White Paper" on completing the Internal Market by the elimination of physical, technical, and fiscal barriers inside the European Communities ("EC" or "Community"), the harmonization of indirect taxation has become a main topic in the European press. In this article an attempt will be made to clarify the impact of indirect taxation, or more correctly, the obstacles created by indirect taxes to the realization of the Internal Market, by looking at the past, the present and the future. However, what indirect taxes create …

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(Why) Should Nations Utilize Antidumping Measures?, Ross Denton Jan 1989

(Why) Should Nations Utilize Antidumping Measures?, Ross Denton

Michigan Journal of International Law

The purpose of this paper is to present arguments that may provide support for the continuation of the international antidumping regime, and in certain measure, for the continuation of national antidumping rules. It steers an often difficult course between advocating tighter controls on the use of antidumping actions as protectionist measures, and their use to prevent potentially harmful dumping. However, this paper does not attempt to define how to produce a rational antidumping-type system, but merely provides some standards for assessing whether that system is sensible.

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Taxing International Income: An Analysis Of The U.S. System And Its Economic Premises, Hugh Ault, David Bradford Dec 1988