Open Access. Powered by Scholars. Published by Universities.®

Law Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 31 - 44 of 44

Full-Text Articles in Law

Taxation Of U.S. Llc With Foreign Participation, Victor Ianovitch Jan 2000

Taxation Of U.S. Llc With Foreign Participation, Victor Ianovitch

LLM Theses and Essays

The instant thesis is organized in three main parts. The first contains an overview of U.S. law including constitutional issues of the topic focusing on the separation of tax powers between federal and state authorities with special attention to the basis and extent to which a State is entitled to impose levies on business organizations; a brief analysis of federal legislation allowing the pass-through regime; and summary concerning LLC legislation in the States. The second analyzes the application of the main, basic principles of international taxation (such as residence, source rules, application of international treaties, and connected with it the …


Comparison Between Freedom Of Religion In Germany And In The United States In General And The Treatment Of The Church Of Scientology Specifically, Wolfgang Eichele Jan 2000

Comparison Between Freedom Of Religion In Germany And In The United States In General And The Treatment Of The Church Of Scientology Specifically, Wolfgang Eichele

LLM Theses and Essays

The thesis first gives background information about the general development of fundamental rights in both Germany and the United States and specifically the freedom of religion. The analysis discusses in particular freedom of religion granted by Article 4 of the Basic Law in Germany and the religious clauses of the First Amendment of the American Constitution. In the first conclusion, the differences in the interpretations of the religious clauses both in Germany and the United States will be stated. These differences will then be illustrated by a discussion on the Church of Scientology through its basic facts, history, ideas, and …


International Franchising: Focus On Central And Eastern Europe And Russia, Aksinia Zaharieva Dintcheva Jan 2000

International Franchising: Focus On Central And Eastern Europe And Russia, Aksinia Zaharieva Dintcheva

LLM Theses and Essays

This thesis discusses and analyzes international franchising and its introduction and development in the emerging democracies in Eastern Europe. After a general presentation of the franchise marketing method, the advantages and disadvantages to both parties of the franchise relationship are discussed. Attention is given to the alternatives available to foreign franchisors contemplating international franchising in the Eastern European region. The thesis further reviews the newly enacted foreign investment laws in six Eastern European countries - Hungary, Czech Republic, Poland, Bulgaria, Romania, and Russia - as they relate to the joint venture operations in the region and the attending legal issues. …


International Joint Ventures Between France And The United States, Alexis Desreumaux Jan 2000

International Joint Ventures Between France And The United States, Alexis Desreumaux

LLM Theses and Essays

This thesis focuses on two markets: France and the United States. Although these markets are competitive in several areas, sometimes some cooperation is needed in order to achieve a successful venture. The focus of this thesis is on two major issues. First, how can an American company, with a French partner, venture in France? And, second, how can a French company "invade" the U.S. market, with the help of a local company? To narrow the focus of this thesis, these " multipartite" joint ventures are to be dealt with. The thesis concerns the joint ventures made from two corporations, one …


Nationality, Domicile And Habitual Residence - Does The New German Citizenship Law Call For A Change Of A Principal Connecting Factor In Private International Law ?, Marc Cziesielsky Jan 2000

Nationality, Domicile And Habitual Residence - Does The New German Citizenship Law Call For A Change Of A Principal Connecting Factor In Private International Law ?, Marc Cziesielsky

LLM Theses and Essays

The purpose of the new citizenship law which was proposed by the new German federal government was to give legal aliens living in Germany a choice to become German citizens without having to give up the nationality which was conferred on them by their parentage or descent. This thesis will question whether this rigid concept should be completely abolished after an assessment of both the constitutionality and the exact implications of the new citizenship law. In the light of the conclusions, the comparative part of this thesis will then focus on a more general approach and will compare the concepts …


The Use Of Intellectual Property As Collateral: Gap In The Perfection Of A Security Interest, Sofia Benammar Jan 2000

The Use Of Intellectual Property As Collateral: Gap In The Perfection Of A Security Interest, Sofia Benammar

LLM Theses and Essays

The purpose of the present thesis is to let French lawyers know which step they need to take in order to best assist their client in securing a more solid investment. Lenders want to be protected. Lenders want to be sure that they can use the intellectual property rights in a commercial environment free from superior claims by third parties. In other words, a lender who provides a large loan to a borrower wants to know how and where its security interest will be perfected and what is the best way for him to have priority over other claims. This …


The Legal Regulation Of Hedge Funds In The United States Long-Term Capital Management Episode, Jong Cheol Park Jan 2000

The Legal Regulation Of Hedge Funds In The United States Long-Term Capital Management Episode, Jong Cheol Park

LLM Theses and Essays

Mutual funds and hedge funds are popular forms of investment in the United States and throughout the world. Mutual funds are regulated by securities' regulators in the United States. Hedge funds, however, are not regulated because of their operational flexibility in investment. U.S. regulators are concerned that if they regulate hedge funds, hedge funds will, along with their economic benefits, emigrate to offshore havens. However, if we consider the importance of the American financial markets in the world, this idea can be dismissed. Due to globalization in the capital markets, small events in the United States can have large effects …


Taxing The Reticulum Taxation And Tariff Issues In Electronic Commerce, Neil Lovett Wilkinson Jan 2000

Taxing The Reticulum Taxation And Tariff Issues In Electronic Commerce, Neil Lovett Wilkinson

LLM Theses and Essays

This thesis will explore, first within a historical context, and second, in a contemporary model, the impact and effect of electronic commerce in both a general and Electronic magazines. The thesis will explore governmental and legal responses, from a taxation and tariff point of view to the challenges posed by commercial transactions initiated and completed via the Internet and the World Wide Web. The broad question is therefore presented: How should governments, primarily American state and local governments, but also governments worldwide, respond to changes in technology that have a direct effect on the way business is conducted within their …


Delaware Corporation Law And Transaction Cost Engineering, Charles R.T. O'Kelley Jan 2000

Delaware Corporation Law And Transaction Cost Engineering, Charles R.T. O'Kelley

Scholarly Works

I have a passionate belief that a very good way to teach Corporations is to structure the course around a core goal--to teach Delaware corporate law systematically--not just bits and pieces of it, but the entire system, much the way we approach the teaching of constitutional law. This Essay is an elaboration of my reasoning and strategies, organized as a presentation and discussion of the core rationales for organizing the course in this way. The first justification flows axiomatically from the following proposition: we create value for many of our students, and harm none, by giving them an opportunity to …


Liability Issues Facing Online Businesses, David E. Shipley Jan 2000

Liability Issues Facing Online Businesses, David E. Shipley

Scholarly Works

Online businesses are confronted by a wide variety of liability issues covering almost the full range of the standard law school curriculum. The liability problems that face a small business in Vidalia, Georgia, which is selling Vidalia onion products at specialty stores, through print advertising, and by mail, do not go away when the business starts marketing through a Web site. In fact, there might be more exposure doing business online, and there are variations depending upon the nature of the business in question. For example, as discussed below, an Internet Service Provider ("ISP") like America Online has worries that …


State Taxation Of Electronic Commerce: Perspectives On Proposals For Change And Their Constitutionality, Kendall L. Houghton, Walter Hellerstein Jan 2000

State Taxation Of Electronic Commerce: Perspectives On Proposals For Change And Their Constitutionality, Kendall L. Houghton, Walter Hellerstein

Scholarly Works

Over the past few years, an enormous amount of attention has been devoted to the problems raised by state taxation of electronic commerce, possible solutions to those problems, and, more recently, the question of whether there is a ‘problem‘ at all. We have both been, and continue to be, deeply involved in the debate over these issues -- a debate that has sometimes generated more heat than light. We view this forum as furnishing us an opportunity to take a step back from the fray and to offer our views not only on the critical issues that are dominating the …


Foreword: The Many Passions Of Teaching Corporations, Charles R.T. O'Kelley Jan 2000

Foreword: The Many Passions Of Teaching Corporations, Charles R.T. O'Kelley

Scholarly Works

This Symposium belies such skeptical views of the Corporations course and those of us who teach it. The 1999 Teaching Corporate Law Conference was organized around teachers' self-identified passions in teaching Corporations--the themes, insights, skills or puzzles about which they are most intrigued or enthused. Thirty-seven professors made presentations at the Conference; twenty-eight have converted their presentations into the essays in this Symposium edition, which have been grouped substantively rather than in the exact order presented at the Conference.


Three Arguments Against Mt. Healthy: Tort Theory, Constitutional Torts, And Freedom Of Speech, Michael L. Wells Jan 2000

Three Arguments Against Mt. Healthy: Tort Theory, Constitutional Torts, And Freedom Of Speech, Michael L. Wells

Scholarly Works

Mt. Healthy City School District Board of Education v. Doyle is among the most important, and least discussed, cases in constitutional tort law. It stands for the abstract principle that the "but-for" rule of causation, which is the usual test in common-law torts, applies in constitutional torts as well. Doyle, a nontenured school teacher, quarreled with another teacher, with school employees, and with students. Two specific incidents deserve mention. First, on one occasion he "made an obscene gesture to two girls in connection with their failure to obey commands made in his capacity as cafeteria supervisor." Second, after the principal …


Implied Limits On The Legislative Power: The Intellectual Property Clause As An Absolute Constraint On Congress, Paul J. Heald, Suzanna Sherry Jan 2000

Implied Limits On The Legislative Power: The Intellectual Property Clause As An Absolute Constraint On Congress, Paul J. Heald, Suzanna Sherry

Scholarly Works

Professors Heald and Sherry argue that the language of Article I, Section 8, Clause 8, the Intellectual Property Clause, absolutely constrains Congress's legislative power under certain circumstances. Their analysis begins by looking at other limits on the legislative power that the Court has found in the Bankruptcy Clause, the Eleventh Amendment, the Tenth Amendment, and Article III. Then by examining the history and structure of the Intellectual Property Clause and relevant precedent, they distill four principles of constitutional weight--the Suspect Grant Principle, the Quid Pro Quo Principle, the Authorship Principle, and the Public Domain Principle. These principles inform the Court's …