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Articles 421 - 429 of 429
Full-Text Articles in Jurisdiction
Fiscal Jurisdiction And Accrual Basis Taxation: Lifting The Corporate Veil To Tax Foreign Company Profits, William W. Park
Fiscal Jurisdiction And Accrual Basis Taxation: Lifting The Corporate Veil To Tax Foreign Company Profits, William W. Park
Faculty Scholarship
"No rules of international law exist to limit the extent of any country's tax jurisdiction." Although not yet locus classicus, this assertion summarizes a view that finds favor among academic and practicing lawyers. Even if it is admitted that a relevant nexus must exist between the taxing sovereign and the person, property, or income to be taxed, the competing jurisdictional claims of other states are seldom viewed as imposing limits on national competence. This Article will examine the conflicts among rival assertions of fiscal jurisdiction that result from attempts of capital-exporting states to tax the undistributed income of foreign companies.
Constitutional Law-National Power Over Navigable Streams - Property Clause - Corporations - Stockholders' Suit
Michigan Law Review
The recent decision of the Supreme Court in the TVA case raises issues of extreme importance not only in regard to the interpretation of the property clause of the federal Constitution, but also in regard to the requisites for a suit by minority stockholders of a corporation questioning the actions of the corporate management.
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Assignments- Assignment of an Expectancy - Joseph and James were two of six children. A contract witnessed "that Joseph Snyder has sold to James Snyder one undivided sixth of the real estate owned by the mother, Susan Snyder; to secure said interest to James after her death, the mother unites in the conveyance of said interest The said Joseph warrants and defends the interest from all claims." The contract was signed by Joseph and by the mother. Held, Joseph had no estate which he could convey, and the contract, though made with the consent of the mother, was unenforceable either …
Note And Comment, Clair B. Hughes, Stanley E. Gifford, Stuart S. Wall, Ralph W. Aigler, Gordon Stoner
Note And Comment, Clair B. Hughes, Stanley E. Gifford, Stuart S. Wall, Ralph W. Aigler, Gordon Stoner
Michigan Law Review
Adverse Possession in the Case of the Rights of Way of the Pacific Railroad Companies - While the weight of authority is probably to the effect that railroad rights of way may be lost by adverse possession, the authorities are by no means agreed. The rights of way of certain of the Pacific Railroad Companies have been declared not to be subject to the ordinary rules as to adverse possession, on the ground that by the Congressional grants the four-hundred-foot-strips -were conveyed only for railroad purposes with the ultimate possibility of reverter in the United States, which had the effect …
Note And Comment, Henry M. Bates, Robert M. See, Horace Lafayette Wilgus, Clyde A. Dewitt
Note And Comment, Henry M. Bates, Robert M. See, Horace Lafayette Wilgus, Clyde A. Dewitt
Michigan Law Review
Courts--Jurisdiction of Circuit Court--Enjoining Writ of Error; Criminal Law--Arraignment--Waiver; Damages--Personal Injuries--Expense of Nursing; Deeds--Boundaries--Navigable Waters; Deeds--Variance Between Granting Clause and Habendum--Construction; Eminent Domain--Use of Urban Street Car Lines by Interurban Cars; Evidence--Admissibility of Statement of One Partner to a Commercial Agency as to Asset and Liabilities; Evidence--Admission of a Carbon Copy of a Contract as a Duplicate Original; Federal Courts--jurisdiction--Action Against State Officers; Foreign Corporations--Liability to be Sued; Homicide--Self-Defense--Provoking Difficulty; Insurance--Certificate Silent as to Suicide; Joint Stock Associations--have they at Common law Powers and Privileges of a Corporation not Possessed by Individuals or Partnerships?; Municipal corporations--Protecting Against Fraud by Ordinance--Sale …
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Bankruptcy--Insurance Policies--Cash Surrender Value; Bankruptcy--Partnership and Individual Assets; Bills and Notes--Payment by the United States of Pension Checks on Forged Indorsements--Recovery of Payment; Common Carriers--Defective Transfers; Constitutional Law--Commerce in Intoxicating Liquors--License Tax of Traveling Salesman; Constitutional Law--Equal Protection of the Law--State Statute; Constitutional law--Police Power--Flag Legislation; Contracts--Assignments of--Right of Assignee Against Debtor; Corporations--Acquisition of Exemption in Merger; Deeds--Construction and Operation--Reservation and Exception; Deeds--Suit to Set Aside--Duress of Wife--Parties in Pari Delicto; Evidence--Confessions to One Not in Authority--Admissibility; Foreign Corporations--Effect on contracts of Failure to Register--Contracts; Fraud--Independent Investigation; Frauds, Statute of--agreement to Deal in Lands; Husband and Wife--Right to Disposition of …
Recent Important Decisions, Michigan Law Review
Recent Important Decisions, Michigan Law Review
Michigan Law Review
Admiralty--Liability of Public Corporation for Tort; Bankruptcy--bills and Notes--discharge of Indorser; Bankruptcy--Title to Stock Held by Stockholders; Bills and Notes--Renewal of Void Note--Moral Obligation Not a Good Consideration; Bills and Notes--Renewal of Void Note--Moral Obligation Sufficient Consideration; Carriers--contributory Negligence--Protruding Arms of Passengers; Carriers--Contributory Negligence--Protruding Arms of Passengers; Constitutional law--foreign Corporations--Service of Summons on the Auditor of State--Due Process of Law; Contract to Devise--Parol Evidence to vary Consideration Expressed in a Deed; Corporations--application for Shares--Contracts; Easements--Way of Necessity--Relation of Parties; Equity--Jurisdiction--Bills of Peace; Executors and Administrators--Allowance to Surviving Children--Stepchildren; Garnishment--Proceeds form Sale of Homestead Exempt; Garnishment--Waiver of Defect in Writ; Homestead--conveyance--Joinder …