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Full-Text Articles in Law

Tax, Trade And Harmful Tax Competition: Reflections On The Fsc Controversy, Reuven S. Avi-Yonah Dec 2000

Tax, Trade And Harmful Tax Competition: Reflections On The Fsc Controversy, Reuven S. Avi-Yonah

Articles

This article contrasts three approaches to dealing with the BEPS problem: adopting a unitary taxation regime, ending deferral, and adopting anti-base-erosion measures. It concludes that while the first approach is the best long-term option, the other two are more promising as immediate candidates for adoption in the context of U.S. tax reform and the OECD BEPS project.


Governing Sports In The Global Era: A Political Economy Of Major League Baseball And Its Stakeholders, Mark S. Rosentraub Oct 2000

Governing Sports In The Global Era: A Political Economy Of Major League Baseball And Its Stakeholders, Mark S. Rosentraub

Indiana Journal of Global Legal Studies

No abstract provided.


Regulating Corporate Human Rights Abuses: Is Unocal The Answer?, Pia Zara Thadhani Oct 2000

Regulating Corporate Human Rights Abuses: Is Unocal The Answer?, Pia Zara Thadhani

William & Mary Law Review

No abstract provided.


Perspective: Foreign Direct Investments In China - Practical Problems Of Complying With China's Company Law And Laws For Foreign-Invested Enterprises, Anyuan Yuan Jan 2000

Perspective: Foreign Direct Investments In China - Practical Problems Of Complying With China's Company Law And Laws For Foreign-Invested Enterprises, Anyuan Yuan

Northwestern Journal of International Law & Business

Foreign investors in China face a legal system and legal issues that are very different from those found in the United States. This article seeks to illustrate some of the important differences in China's corporate law that govern or affect foreign investors' interests. The purpose of this article is to help foreign investors become aware of legal problems and investment risks in creating a foreign-invested enterprise in China. This article also proposes changes to existing Chinese laws that will more reasonably accommodate the legal concerns and protect the legal interests of foreign investors (as well as incidentally benefiting domestic Chinese …