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Transnational Law

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Vanderbilt University Law School

Tax law

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Case Digest, Law Review Staff Jan 1990

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 Jan 1983

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 Jan 1979

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. …