Open Access. Powered by Scholars. Published by Universities.®
- Keyword
- Publication
- Publication Type
Articles 1 - 4 of 4
Full-Text Articles in Law
Clearing Away The Mist: Suggestions For Developing A Principled Veil Piercing Doctrine In China, Bradley C. Reed
Clearing Away The Mist: Suggestions For Developing A Principled Veil Piercing Doctrine In China, Bradley C. Reed
Vanderbilt Journal of Transnational Law
It was less than thirty years ago that China stood economically isolated from the rest of the world. Times have certainly changed. Today China's economy is one of the fastest growing in the world, and Western businesses are inundating the country to access the abundance of cheap labor. Corporate activity is progressing, yet it was only twelve years ago that China enacted its first corporate law which officially recognized the concept of limited liability. And it was not until less than a year ago that China recognized one of the most important (and most often litigated) corporate law doctrines: piercing …
State Regulation Of Unsolicited Bulk Commercial E-Mail And The Dormant Commerce Clause, Jeffrey D. Zentner
State Regulation Of Unsolicited Bulk Commercial E-Mail And The Dormant Commerce Clause, Jeffrey D. Zentner
Vanderbilt Journal of Entertainment & Technology Law
This note will analyze the implications of the dormant Commerce Clause as applied to Virginia's stringent anti-spam law, under which two spammers have already been convicted of felony spamming. Part I will lay out the background of anti-spam legislation, case law involving other state statutes, and a brief history of United States Supreme Court dormant Commerce Clause jurisprudence. Part II will examine the validity of state spam regulation under the Federal CAN-SPAM Act of 2003 and current dormant Commerce Clause jurisprudence, using Virginia's anti-spam law as an example. Finally, Part III will examine the shortcomings of the CAN-SPAM Act and …
From Fretting Takeovers To Vetting Cfius: Finding A Balance In U.S. Policy Regarding Foreign Acquisitions Of Domestic Assets, Gaurav Sud
Vanderbilt Journal of Transnational Law
Merger law in the United States has historically relied on a system of private ordering with as little intervention from the federal government as possible. This scheme lies in stark contrast to the merger law of many other developed nations and, as such, has become a trademark of U.S. corporate law. Recent events, however, have brought into question the system's desirability in cross-border transactions where foreign entities are investing in U.S. assets. Proponents of reform argue that the federal government should become more involved in the approval process for these transactions given increased concerns of national security, while opponents argue …
A Minimalist Approach To Corporate Income Taxation, Herwig J. Schlunk
A Minimalist Approach To Corporate Income Taxation, Herwig J. Schlunk
Vanderbilt Law School Faculty Publications
An ever-shrinking hallmark of our federal income tax system is the apparent double taxation of some, but not all, business income. That is, some business income ultimately flows to the human shareholders of C corporations. These corporations pay corporate income tax on the taxable income they generate. Then, as and when such corporations distribute their after-corporate-income-tax income to their human shareholders (or equivalently, as and when their human shareholders sell their shares in such corporations), the human shareholders pay individual income tax on the amounts so distributed (or equivalently, on their capital gains).