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Full-Text Articles in Law
Trips: With A Painful Birth, Uncertain Health, And A Host Of Issues In China, Where Lies Its Future, Allan Segal
Trips: With A Painful Birth, Uncertain Health, And A Host Of Issues In China, Where Lies Its Future, Allan Segal
San Diego International Law Journal
In recent decades, the United States and other western nations have used pragmatic and theoretical reasons to justify a strong, global intellectual property ("IP") regime. From a practical perspective, economically mature nations clearly have a direct, vested interest in preventing the piracy of patented goods and ensuring that their domestic agendas maximize financial protection for inventions or creations. Nevertheless, the supranational disregard of patent protection and IP piracy has a financial impact on numerous companies, as well as the taxpaying citizens, in developed countries. These disparate foundations for basic IP rights result in a haphazard theoretical grounding to the Agreement …
The Continued Viability Of Foreign Sales Corporations (Fscs): An Analysis Of The Wto Decision Declaring Fscs Incompatible With Gatt Trading Rules, Brenda O'Leary
San Diego International Law Journal
Most major trading nations have features in their income tax laws that favor exports. The United States has adopted such a scheme of preferential treatment of foreign income in order to provide incentives for the export of U.S.-produced goods. However, such devices that reduce income taxes for U.S. exporters have been openly criticized by the international community as illegal export subsidies which are incompatible with the General Agreement on Tariffs and Trade (GATT). In fact, the U.S. enacted its current Foreign Sales Corporation (FSC) legislation in the Tax Reform Act of 1984 to conform the Domestic International Sales Corporation (DISC) …