Law Commons^™

The How And Why Of The New Public Corporation Tax Shelter Compliance Norm, Susan Cleary Morse

Susan Cleary Morse

This paper examines the recent shift toward an anti-tax shelter federal income tax compliance norm at public corporations, as evidenced by practitioner and government comments and survey results. The paper focuses on the organizational behavior of tax decisionmakers within public corporations as they respond to Sarbanes-Oxley, enforcement and publicity initiatives, and tax shelter regulation.

The paper identifies three elements that have contributed to the development of a stronger tax compliance norm. First, Sarbanes-Oxley has resulted in the expansion and increased transparency of public corporation tax decisionmaking groups. Organizational behavior insights suggest that this may produce more considered decisions. Second, civil …

Telecommunication Regulation Of Thailand And Its Commitments Of Progressive Liberalization To Wto, Piyabutr Bunaramrueang

piyabutr bunaramrueang

Domestic regulation of telecommunication services sector is a part of the obligations and specific commitments under the General Agreement of Trade in Services (GATS) of WTO. Reference paper is the instrument that includes a set of the regulatory disciplines resulted from the negotiations, and based on the principles of objective, transparent and non-discriminatory manner. Thailand, as a participant of the negotiations, has undertaken those disciplines with few modifications as additional commitments; however, the modifications are not objective comparing to those of other participants. Nonetheless, it is a possibility that Thailand might undertake the Reference Paper eventually as a whole. To …

Neutral Investment Revisited, Alejandro Faya Rodriguez

Alejandro Faya Rodriguez

No abstract provided.

Major Expropriation Case Decided By The Mexican Supreme Court Of Justice, The Due Process Requirement And Its Correlation With International Treaties, Alejandro Faya Rodriguez

Alejandro Faya Rodriguez

No abstract provided.