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Articles 1 - 4 of 4

Full-Text Articles in Law

The International Implications Of Tax Reform, Reuven Avi-Yonah Nov 1995

The International Implications Of Tax Reform, Reuven Avi-Yonah

Articles

This article examines the U.S. tax consequences of the use of derivative instruments in international financing transactions. The outline focuses in large part on the inconsistent U.S. tax treatment that results &om the use of various derivative financial instruments in cross-border financing transactions and the resulting implications for U.S. withholding taxes on ordinary equity and debt investments.


Law And The H-Bomb: Strengthening The Nonproliferation Regime To Impede Advanced Proliferation, Richard L. Williamson Jr. Jan 1995

Law And The H-Bomb: Strengthening The Nonproliferation Regime To Impede Advanced Proliferation, Richard L. Williamson Jr.

Articles

No abstract provided.


The Influence Of International Practice On The Revision Of Article 5 Of The Ucc, James J. White Jan 1995

The Influence Of International Practice On The Revision Of Article 5 Of The Ucc, James J. White

Articles

The topic of this symposium is the influence that international law has had on domestic law of the United States. I believe that the story of the revision of Article 5 of the Uniform Commercial Code fits here, but some might dispute that. Although it is certainly fair to say that international practice-in a sense international law-was a powerful influence on the revision of Article 5 of the Uniform Commercial Code, that practice, and the way in which that influence was exerted were almost entirely sui generis to the letter of credit law, practice and history.


External Sovereignty And International Law, Ronald A. Brand Jan 1995

External Sovereignty And International Law, Ronald A. Brand

Articles

This essay addresses the need to redefine current notions of sovereignty. It returns to earlier concepts of subjects joining to receive the benefits of peace and security provided by the sovereign. It diverges from most contemporary commentary by avoiding what has become traditional second-tier social contract analysis. In place of a social contract of states, this redefinition of sovereignty recognizes that international law in the twentieth century has developed direct links between the individual and international law. The trend toward democracy as an international law norm further supports discarding notions of a two-tiered social contract relationship between the individual and …