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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) …
Force Majeure, China & (And) The Cisg: Is China's New Contract Law A Step In The Right Direction, Donald L. Grace
Force Majeure, China & (And) The Cisg: Is China's New Contract Law A Step In The Right Direction, Donald L. Grace
San Diego International Law Journal
This paper is designed to provide the reader with a general understanding of the force majeure clauses of both the old and new Chinese contract laws and their relation to the CISG. Section II will delve deeper into the Chinese concepts of force majeure and historical and moderns beliefs concerning excuse of performance. Section III will analyze the various provisions that apply to a force majeure event within the FECL, namely Articles 24 and 25, as well as the damage provisions relating to a force majeure event. Section IV will analyze Article 79 of the CISG; provisions pertaining to a …