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Full-Text Articles in Law
Tax Aspects Of Doing Business With The People’S Republic Of China, Richard Pomp, Timothy A. Gelatt
Tax Aspects Of Doing Business With The People’S Republic Of China, Richard Pomp, Timothy A. Gelatt
Faculty Articles and Papers
Before 1979, the People’s Republic of China did not have a logical system of taxing foreign business. That summer, a few selected American tax professors met with Chinese tax officials to explain the complexities of source rules, foreign tax credits, and tax treaties. That gave Chinese officials a detailed knowledge of intricate tax issues, and they have used this knowledge to develop China’s new tax system. Since 1979, China’s tax structure has conformed to generally accepted international structures with the adoption of three important taxes affecting foreign business activity. At first, China’s statutes and regulations did not clearly explain the …
Individuals As Subjects Of International Law, Mark Weston Janis
Individuals As Subjects Of International Law, Mark Weston Janis
Faculty Articles and Papers
No abstract provided.
The Seas And International Law: Rules And Rulers, Mark Weston Janis
The Seas And International Law: Rules And Rulers, Mark Weston Janis
Faculty Articles and Papers
The recent developments in the law of the sea form only one chapter of a larger story which deals with the development of international law in general. This larger story has to do with the ways in which the rules of international law are perceived and how it is believed the world should be governed. This Article examines the tale of the law of the sea in the 1970's and 1980's in an historical perspective. It is especially important for Americans to remember the record of history. This is so not only because the United States is one of the …