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2001

Globalization

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Institution
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Articles 31 - 33 of 33

Full-Text Articles in Law

Globalization And Tax Competition: Implications For Developing Countries, Reuven S. Avi-Yonah Jan 2001

Globalization And Tax Competition: Implications For Developing Countries, Reuven S. Avi-Yonah

Articles

The current age of globalization can be distinguished from the previous one (from 1870 to 1914) by the much higher mobility of capital than labor (in the previous age, before immigration restrictions, labor was at least as mobile as capital). This increased mobility has been the result of technological changes (the ability to move funds electronically), and the relaxation of exchange controls. The mobility of capital has led to tax competition, in which sovereign countries lower their tax rates on income earned by foreigners within their borders in order to attract both portfolio and direct investment. Tax competition, in turn, …


Foreword: Globalization And Global Governance, James Kelly Dec 2000

Foreword: Globalization And Global Governance, James Kelly

Patrick Kelly

No abstract provided.


Lawyers Without Frontiers - A View From Germany, Laurel S. Terry, Martin Henssler Dec 2000

Lawyers Without Frontiers - A View From Germany, Laurel S. Terry, Martin Henssler

Laurel S. Terry

This article addresses the effect in Germany of the globalization of legal services. The first section of the article consists of reflections about the development of the German legal market in the past decade and how this development has been influenced by Anglo-Saxon law firms from the U.S. and England. The second section of this paper provides a more detailed analysis of the legal framework that governs the practice of foreign lawyers in Germany will follow. The third section of this paper addresses the issue of Multi-Disciplinary-Practices between lawyers and accountants. These MDPs are forbidden almost everywhere in the world …