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Articles 1 - 2 of 2
Full-Text Articles in Taxation-Transnational
Host Country Taxation Of Transfer Of Technology Transactions, Guillermo Cabanellas, Luis Bertone
Host Country Taxation Of Transfer Of Technology Transactions, Guillermo Cabanellas, Luis Bertone
Georgia Journal of International & Comparative Law
No abstract provided.
Definitions, Religion, And Free Exercise Guarantees, Mark Strasser
Definitions, Religion, And Free Exercise Guarantees, Mark Strasser
Mark Strasser
The First Amendment to the United States Constitution protects the free exercise of religion. Non-religious practices do not receive those same protections, which makes the ability to distinguish between religious and non-religious practices important. Regrettably, members of the Court have been unable to agree about how to distinguish the religious from the non-religious—sometimes, the implicit criteria focus on the sincerity of the beliefs, sometimes the strength of the beliefs or the role that they play in an individual’s life, and sometimes the kind of beliefs. In short, the Court has virtually guaranteed an incoherent jurisprudence by sending contradictory signals with …