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Legislative Foundation Of The United States' New International Tax System, Joshua D. Harms
Legislative Foundation Of The United States' New International Tax System, Joshua D. Harms
Seattle University Law Review
This Note begins with commentary on the United States’ former worldwide system of taxation. This system taxed multinational corporations’ offshore profits at the applicable domestic income tax rate less credits for taxes paid to foreign governments. This tax regime provided for the deferral of income tax due on the profits of multinational corporations’ overseas operations until the time of repatriation. This Note considers the issues inherent in this system and analyzes the repatriation tax holiday under the American Jobs Creation Act of 2004. This holiday has been unanimously criticized by both sides of the political aisle and led to large …
Voila! Taking The Judge Out Of Divorce, Margaret Ryznar, Angélique Devaux
Voila! Taking The Judge Out Of Divorce, Margaret Ryznar, Angélique Devaux
Seattle University Law Review
This Article examines the possibility of non-judicial divorce in the United States based on the French model. Part I begins by examining the recognition of divorce by agreement of the parties in France. Part II analyzes the judicial role in American divorces, and whether it bars either domestic non-judicial divorce or recognition of foreign non-judicial divorce. Part III undertakes a comparative analysis, concluding that the United States may be amenable to non-judicial divorces that occur not only abroad but, eventually, within its own borders.