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Case Digest, Law Review Staff
Case Digest, Law Review Staff
Vanderbilt Journal of Transnational Law
United States Tax Principles Govern Determination of Accumulated Profits Under Foreign Tax Credit Section of Internal Revenue Code, United States v. Goodyear Tire & Rubber Co. 110 S. Ct. 1172 (1990).
Tax Injunction Act Bars Foreign Parent of Subsidiary Doing Business in California from Raising Foreign Commerce Objections to Tax Board's Formula Franchise Tax Board of California v. Alcan Aluminum Ltd. 110 S. Ct. 661 (1990).
Correspondence Bank Account with United States Trust Company Held Insufficient Contact with United States to Establish Subject Matter Jurisdiction under the FSIA--International Housing Ltd. v. Rafidain Bank Iraq, 893 F.2d 8(2d Cir. 1989).
Successful …
Legal Issues Relating To The Canadian National Energy Program, Jean-Paul Lacasse
Legal Issues Relating To The Canadian National Energy Program, Jean-Paul Lacasse
Vanderbilt Journal of Transnational Law
Since its unveiling on October 28, 1980, Canada's National Energy Program has been commented upon abundantly in government circles, newspaper articles, trade magazines, and financial industry seminars, drawing both oil industry and foreign reactions. It has received less notice in scholarly publications, however, perhaps because it is a complex and continuously changing program that did not become effective until legislation was enacted. The purpose of this Article is to sketch a broad picture of the National Energy Program (NEP) while focusing on its Canadianization aspects, the new oil and gas taxation situation, and the Program's various transnational law implications. As …
Books Received, Journal Staff
Books Received, Journal Staff
Vanderbilt Journal of Transnational Law
THE HOST STATE AND THE TRANSNATIONAL CORPORATION: AN ANALYSIS OF LEGAL RELATIONSHIPS
By Juha Kuusi
Farnborough, England: Saxon House, 1979. Pp. 177. $25.25 (Distributed by Renouf USA, Brookfield, Vermont.)
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THE INDIRECT CREDIT Vol. II
By Gerald Ball and Elizabeth A.Owens
Cambridge, Mass.: The International Tax Program, Harvard Law School, 1979. Pp. 406. $40.00.
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JURIDICA: ANUARIO DEL DEPARTAMENTO DEL DERECHO DE LA UNIVERSIDAD IBEROAMERICANA
Edited by Enrique Portilla Osio Mexico City: Universidad Iberoamericano. 1978. Pp. 595.
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LES SANCTIONS PRIVATES DE DROITS Ou DE QUALITE DANS LES ORGANISATIONS INTERNATIONALES SPECIALISEES
By Charles Leben Brussels: Emile Bruylant. 1979. Pp. 410. …