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Full-Text Articles in Law
Charging Less To Make More: The Causes And Effects Of The Corporate Inversion Trend In The U.S. And The Implications Of Lowering The Corporate Tax Rate, Tyler Dumler
Tyler M. Dumler
This article explores the effect lowering the corporate tax rate would have on U.S. multinational corporations (MNCs). Instead of creating patchwork legislation, such as section 7874 to the Internal Revenue Code, this article advocates adopting changes to the underlying problems which give MNCs incentives to expatriate. By attacking the underlying problems of corporate tax legislation, this article concludes that lowering the corporate tax rate is the long-term solution for the U.S. government to address MNC tax avoidance.
The Container Security Initiative: A Layered Security Strategy For Securing Containerized Cargo, Tyler M. Dumler
The Container Security Initiative: A Layered Security Strategy For Securing Containerized Cargo, Tyler M. Dumler
Tyler M. Dumler
This article breaks down the various security measures implemented by the Department of Homeland Security when dealing with international trade through containerized cargo. The Container Security Initiative, Customs-Trade Partnership Against Terrorism, "24-Hour Rule," International Ship and Port Facility Security Code, and Secure Freight Initiative are all thoroughly explained and analyzed. This article is of great importance as the July 2012 deadline for 100% scanning approaches. This deadline will not be met. This article explains why 100% scanning will not be achieved, and discusses how the U.S. should proceed with balancing international trade and security moving forward.