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Full-Text Articles in Law
Xilinx And The Arm's-Length Standard, Reuven S. Avi-Yonah
Xilinx And The Arm's-Length Standard, Reuven S. Avi-Yonah
Articles
On May 7 the Ninth Circuit decided Xilinx v. Commissioner. By a 2-1 majority, the panel reversed the Tax Court and held that costs of employee stock options must be included in the pool of costs subject to a tax-sharing agreement. The Xilinx decision is important for three reasons. First, cost sharing is probably the key element in current transfer pricing law because it is the principal way in which profits from intangibles get shifted from the United States to low-tax jurisdictions. Moreover, informed observers agree that the allocation of income from intangibles is the most important problem in transfer …
Review Of Trial Of Modernity: Judicial Reform In Early Twentieth Century China, 1901-37, By Xiaoqun Xu, Nicholas C. Howson
Review Of Trial Of Modernity: Judicial Reform In Early Twentieth Century China, 1901-37, By Xiaoqun Xu, Nicholas C. Howson
Reviews
Observing these significant legal-political debates in the Chinese press and academy in the first decade of the twenty-first century, we might think they concern battles started only in the last decade and a half of Reform-era China. Now Professor Xu Xiaoqun reminds us that these struggles have a much longer pedigree, stretching back to the end of the nineteenth century and China's first fraught encounter with "the West" and one idea of "modernity."
Michigan Law At 150: An Informal History, James Tobin
Michigan Law At 150: An Informal History, James Tobin
Miscellaneous Law School History & Publications
An informal history of the University of Michigan Law School.
Gabriel Franklin Hargo: Michigan Law 1870, Margaret A. Leary, Barbara J. Snow
Gabriel Franklin Hargo: Michigan Law 1870, Margaret A. Leary, Barbara J. Snow
Miscellaneous Law School History & Publications
A brief biographical sketch of Gabriel Franklin Hargo, the first African American graduate of the University of Michigan Law School.
Microhistory Set In Motion: A Nineteenth-Century Atlantic Creole Itinerary, Rebecca J. Scott
Microhistory Set In Motion: A Nineteenth-Century Atlantic Creole Itinerary, Rebecca J. Scott
Book Chapters
Sidney Mintz’s Worker in the Cane is a model life history, uncovering the subtlest of dynamics within plantation society by tracing the experiences of a single individual and his family. By contrast, Mintz’s Sweetness and Power gains its force from taking the entire Atlantic world as its scope, examining the marketing, meanings, and consumption of sugar as they changed over time. This essay borrows from each of these two strategies, looking at the history of a single peripatetic family across three long-lived generations, from enslavement in West Africa in the eighteenth century through emancipation during the Haitian Revolution in the …
She...Refuses To Deliver Up Herself As The Slave Of Your Petitioner': Émigrés, Enslavement, And The 1808 Louisiana Digest Of The Civil Laws (Symposium On The Bicentennial Of The Digest Of 1808--Collected Papers), Rebecca J. Scott
Articles
Philosophically and juridically, the construct of a slave-a "person with a price"--contains multiple ambiguities. Placing the category of slave among the distinctions of persons "established by law," the 1808 Digest of the Civil Laws Now in Force in the Termtoiy of Orleans recognized that "slave" is not a natural category, inhering in human beings. It is an agreement among other human beings to treat one of their fellows as property. But the Digest did not specify how such a property right came into existence in a given instance. The definition of a slave was simply ostensive, pointing toward rather than …
Reinventar La Esclavitud, Garantizar La Libertad: De Saint-Domingue A Santiago A Nueva Orleáns, 1803-1809, Rebecca J. Scott
Reinventar La Esclavitud, Garantizar La Libertad: De Saint-Domingue A Santiago A Nueva Orleáns, 1803-1809, Rebecca J. Scott
Articles
From French and Creole to Spanish, the domain of the Napoleonic Empire to the king of Spain, crossing the strait separating the French colony of Saint-Domingue and the Spanish colony of Cuba entailed a change of language and government. Some 18,000 people made that transition between the spring and summer of 1803 during the Revolutionary War in Saint-Dominque. Six years later, many crossed the Gulf of Mexico from Cuba to New Orleans and the recently acquired Louisiana Territory under the authority of a territorial governor and the United States Congress. What would these crossings lead to for those who had …