Taxation-Transnational Commons^™

Books Received, Journal Staff

Vanderbilt Journal of Transnational Law

Books Received

Direct Investment and Development in the U.S.: A Guide to Incentive Programs, Laws and Distinctions

Raymond J. Waldmann

Washington, D.C.: Transnational Investments, LTD., 1980. Map, Tables and Glossary. Pp. 443.

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Taxing Unfair International Trade Practices

Greyson Byran

Lexington, Mass: Lexington Books, 1980. Pp. 360. $34.95.

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The Constitutions of the Communist World

Edited by William B. Sinons

Netherlands: Sijthoff & Noordhoff, 1980. Pp. 662.

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The Circular

Part I by Eric J. Herpin and Part II by Charles A.Dilley

Brussels: Emile Bruylant, 1979. Pp. 216.

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International Corporate Taxation

Philip P. Postlewaite

Colorado Springs, Colorado: Shepard's/McGraw-Hill Book …

Recent Developments, Benjamin W. Pardue

Vanderbilt Journal of Transnational Law

In 1967 the British government devalued the pound as against the dollar. The year 1969 witnessed the floating of the German mark. More recently the dollar has fluctuated widely in international money markets. Under presently accepted accounting principles United States multinational corporations are required to convert their foreign assets and liabilities into dollars at the year's end rate of exchange. When a foreign currency is devalued against the dollar, the value of that foreign subsidiary's assets also declines. In a corporation's consolidated financial statement such a drop in value may distract investors from the corporation's operating successes, with a corresponding …

Zenith Radio Corp. V. United States: Countervailing Duty - Application To Nonexcessive Remission Of Indirect Taxes, Joseph Murphy Bracken

Maryland Journal of International Law

No abstract provided.

The Steel Products Decision: An Inquiry Into The Treatment Of The Value-Added Tax Under The Countervailing Duty Law, Charles L. Chambers

Vanderbilt Journal of Transnational Law

It is not often that one small clause in a tariff act becomes a major issue between domestic producers and the firms which import competitive foreign goods, a major issue in trade talks between the United States and the European Community, and a bone of contention between the Congress and the Executive Branch. Yet, section 303 of the Tariff Act of 1930 has done just that and no solution to the issues it has raised is in sight...

Section 303 of the Tariff Act of 1930 is simple enough on its face. It imposes a countervailing duty on any goods …

Case Digest, Journal Staff

Vanderbilt Journal of Transnational Law

1. Admiralty

State Port Authority Acting Incident to Maritime Carriage Subject to Admiralty Jurisdiction in Damage Suit

MARINE INSURANCE PROVIDING COVERAGE OF LOSSES "ARISING FROM OR OCCURRING FROM" SPECIFIED CONDITIONS DOES NOT COVER LOSSES OCCURRING AFTER PERIOD OF COVERAGE DUE TO CONDITIONS WHICH INITIALLY AROSE DURING THE PERIOD OF COVERAGE

FEDERAL COURT LACKS POWER UNDER SUITS IN ADMIRALTY ACT TO IMPOSE GOVERNMENTAL LIABILITY FOR HARM CAUSED BY FAILURE TO EXERCISE DISCRETIONARY FUNCTION

2. Alien's Rights

FAMILY RELATIONSHIP CAN BE SHOWN AS A MATTER OF FACT FOR IMMIGRATION PURPOSES WHERE APPLICABLE FOREIGN DOMESTIC LAW HOLDS MEANINGLESS THE CONCEPT OF LEGITIMACY

3. …

A Tariff Primer, Stanley J. Emerling

Cleveland State Law Review

It is evident from the examination of these cases that the proponents of a tariff policy are well supported by Constitutional authority and logic depending on the time and necessity of the situation. Economically also there are many instances in which a reduction in or denial of tariff policy would be to the detriment of our country. The only point worth taking in summary of this complex problem is the fact that a mere permissive use of a tariff doesn't necessarily mean that the country's best interests are always served by a too rigid application of such measures. The reciprocal …