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Articles 1 - 7 of 7

Full-Text Articles in Law

Nothing Concentrates The Mind Like The Prospect Of A Hanging: The Criminalization Of The Sarbanes-Oxley Act, Ann Marie Tracey, Paul Fiorelli Nov 2004

Nothing Concentrates The Mind Like The Prospect Of A Hanging: The Criminalization Of The Sarbanes-Oxley Act, Ann Marie Tracey, Paul Fiorelli

Northern Illinois University Law Review

This article discusses: (1) the post-Enron environment and the events that led up to the whirlwind passage of the Sarbanes-Oxley Act of 2002, (2) the legislative history for criminalizing a bill that originated in the House Financial Services Committee, and (3) a comparison between the increased criminal provisions and penalties under the Act with already existing legislation. It also analyzes how Congress closed loop-holes, flexed its muscles with respect to corporate practices, and the necessity of the new criminal laws.


Fishing For Rainbows, The Fsc Repeal And Extraterritorial Income Exclusion Act, Stuart Smith May 2004

Fishing For Rainbows, The Fsc Repeal And Extraterritorial Income Exclusion Act, Stuart Smith

San Diego International Law Journal

On August 30, 2002, the final decision was released in the case of United States-Tax Treatment for "Foreign Sales Corporations". The World Trade Organization arbitration panel report authorizes the European Communities to levy $4.043 billion in annual trade sanctions against imports from the United States because of a provision in the U.S. tax code. "The FSC Repeal and Extraterritorial Income Exclusion Act of 2000", the most recent of 40 years worth of half-hearted attempts by the United States to comply with world trading body regulations, is the current offender. According to the arbitration panel, the act subsidizes foreign ...


The Transnational Corporation In History: Lessons For Today?, Janet Mclean Apr 2004

The Transnational Corporation In History: Lessons For Today?, Janet Mclean

Indiana Law Journal

This is the revised text of the George P. Smith, II Lecture delivered at Indiana University School of Law- Bloomington on April 4, 2003.


Human Rights, Health, And Corporations, Gerald Montgomery Jan 2004

Human Rights, Health, And Corporations, Gerald Montgomery

Human Rights & Human Welfare

Unfettered economic policies have had a notable effect on the state of human rights. With the increasing spread of transnational corporations (TNCs), non-governmental organizations (NGOs) play a major role in setting ethical and moral standards for with the quality of life in the developing states where TNCs do business. Many TNCs are trying frantically to implement strategies that would alleviate labor injustices and corrupt practices in order to meet the standards argued for by NGOs.


Freeze-Out Transactions The Pure Way: Reconciling Judicial Asymmetry Between Tender Offers And Negotiated Mergers, Ely R. Levy Jan 2004

Freeze-Out Transactions The Pure Way: Reconciling Judicial Asymmetry Between Tender Offers And Negotiated Mergers, Ely R. Levy

West Virginia Law Review

No abstract provided.


The Role Of Trade & Foreign Direct Investment In Development, Kevin A. Hassett Jan 2004

The Role Of Trade & Foreign Direct Investment In Development, Kevin A. Hassett

Michigan Journal of International Law

Foreign direct investment (FDI) has been a key component of trade for decades, and has been the focus of a tidal wave of academic research as well. Conceptually, FDI must have an important role in providing welfare gains associated with trade. One of the key differences between countries, after all, is the relative quantity of capital available to its citizens. In these remarks, the author intends to provide a bird's eye view of the literature on FDI with a focus on the developing country's perspective.


Tax Competition: Harmful To Whom?, Michael Littlewood Jan 2004

Tax Competition: Harmful To Whom?, Michael Littlewood

Michigan Journal of International Law

The aim of this paper is to examine the theory that it is both desirable and feasible to prevent less-developed countries from operating preferential tax regimes (that is, offering tax incentives) as a means of attracting foreign investment.