Taxation-Transnational Commons^™

Income Tax - Deductions For Facilitating Payments To Foreign Government Officials, Birney Bull

Georgia Journal of International & Comparative Law

No abstract provided.

United States Bilateral Investment Treaties: Egypt And Panama, Deidre A. Cody

Georgia Journal of International & Comparative Law

No abstract provided.

Foreign Oil And Taxation: The Need For A Coordinated Energy Policy, E.C. Lashbrooke Jr.

Georgia Journal of International & Comparative Law

No abstract provided.

The Treasury's Twenty Year Battle With Treaty Shopping: Article 16 Of The 1977 United States Model Treaty, Robert R. Oliva

Georgia Journal of International & Comparative Law

No abstract provided.

Mining Investment In Brazil, Peru, And Mexico: A Practical Methodology, Gerald J. Pels

Georgia Journal of International & Comparative Law

No abstract provided.

Book Review: Bibliography On Taxation Of Foreign Operations And Foreigners. Elisabeth A. Owens And Gretchen A. Hovemeyer. Cambridge, Massachusetts: International Tax Program, The Law School Of Harvard University, 1983., John C. O'Byrne

Georgia Journal of International & Comparative Law

No abstract provided.

Disc To Fsc: A Small Business Alternative?, Scott J. Klosinski

Georgia Journal of International & Comparative Law

No abstract provided.

Tax Reform Act Of 1984 - International Related-Party Factoring - A Major Tax Loophole For Multinational Corporations Is Closed, Phil Conner

Georgia Journal of International & Comparative Law

No abstract provided.

Tax Reform Act Of 1984 - Netherlands Antilles - Effect Of The Repeal Of The Withholding Tax On Portfolio Interest Payments To Foreign Investors, Lee C. Dilworth

Georgia Journal of International & Comparative Law

No abstract provided.

New Tax Withholding Rules For Foreign-Owned United States Real Estate, John D. Maiers

Georgia Journal of International & Comparative Law

No abstract provided.

Arbitration - Arbitrability Of Antitrust Claims Arising From An International Commercial Contract - Mitsubishi Motors Corp. V. Soler Chrysler-Plymouth, Inc., 105 S. Ct. 3346 (1985)., William L. Blagg

Georgia Journal of International & Comparative Law

No abstract provided.

The Joint Venture And Related Contract Laws Of Mainland China And Taiwan: A Comparative Analysis, Clyde D. Stoltenberg, David W. Mcclure

Georgia Journal of International & Comparative Law

No abstract provided.

The North American Free Trade Agreement (Nafta): Good For Jobs, For The Environment, And For America, Thomas J. Schoenbaum

Georgia Journal of International & Comparative Law

No abstract provided.

Modernizing The Revenue Rule: The Enforcement Of Foreign Tax Judgments, Barbara A. Silver

Georgia Journal of International & Comparative Law

No abstract provided.

Gatt/Wto Rules For Border Tax Adjustment And The Proposed European Directive Introducing A Tax On Carbon Dioxide Emissions And Energy, Christian Pitschas

Georgia Journal of International & Comparative Law

No abstract provided.

Organizations, Reorganizations, Amalgamations, Divisions And Dissolutions: Cross-Border Assets, Double Taxation And Potential Relief Under The U.S.-Canada Tax Treaty, Catherine A. Brown, Christine Manolakas

Georgia Journal of International & Comparative Law

No abstract provided.

Fiscal Federalism In The United States, Walter Hellerstein

Presentations and Speeches

This presentation explores the fiscal powers of U.S. Federal and State governments with respect to taxation and spending.

International Income Allocation In The Twenty-First Century: The Case For Formulary Apportionment, Walter Hellerstein

Scholarly Works

From an international perspective, formulary apportionment has traditionally been viewed as little more than transfer pricing’s “poor relation” as a division-of-income methodology. It receives only grudging recognition as a method of attributing the profits to a permanent establishment under Article 7 of the OECD Model Tax Convention; it receives no mention at all in Article 9 as a method for distributing the profits of associated enterprises among the contracting states in which they conduct their activities; and it was assailed by the international business community and by the EU Member States as out of step with internationally excepted norms in …

The Challenges Of Tax Collection In Developing Economies (With Special Reference To India), Pramod K. Rai

LLM Theses and Essays

This paper gives an overview of the Indian tax system and discusses the challenges in tax collection faced by developing economies using India as a model. The paper discusses the ways and means to reduce the black economy and to improve tax compliance for better collection of revenue. The paper further proposes the establishment of a dispute resolution system in developing economies similar to that of the United States for speedy and fair settlement of taxation disputes.

The European Commission’S Report On Company Income Taxation: What The Eu Can Learn From The Experience Of The Us States, Walter Hellerstein

Scholarly Works

The European Union Commission has proposed using consolidated base taxation and formulary apportionment to tax the EU-source income of multinational companies. This paper examines US state experience with a similar approach. Despite some positive lessons, especially the need to consolidate income of affiliated companies, lessons are mostly negative, especially regarding the choice of apportionment formula, the use of economic criteria to define the group whose income is to be consolidated, and complexity caused by lack of uniformity. US experience says nothing about using value added to apportion income—an approach that is conceptually attractive, but subject to transfer pricing problems.

Transfer Pricing, Anders Leif Allvin

LLM Theses and Essays

Transfer pricing is one of the principal international taxation issues of the 1990s and potentially of future decades as well. For corporate enterprises, it can be difficult enough to do business in just one country, but it gets even more complex when they go international. The growth of multinational enterprises (MNEs) creates complex taxation issues for both the tax administrations as well for the MNE. Transfer pricing concerns allocation of income earned within affiliated corporate groups in different countries, which must satisfy tax authorities that they are not evading taxes through the use of transfer pricing. The main problem with …

Debt Instruments' Tax Treatment In Corporate Mergers And Acquisitions, Tae Oon Jang

LLM Theses and Essays

The increase of merger and acquisition(M&A) activity since 1992 has resulted mainly from a domestic economic recovery. The current M&A trend shows that M&A is still an important means of enhancing many corporations' competitive power and of stimulating growth in such areas as computer software and services, wholesale and distribution, miscellaneous services, banking and finance, and leisure and entertainment. Fundraising for mezzanine-fund financing, which reflects investors' foresight about current and future M&A trends, has also seen rapid growth. After the Tax Reform Act of 1986 and the repeal of the General Utilities doctrine, the elimination of the capital gain preference …

Double Taxation - Treatment Of Corporate Earnings Under American And German Law, Roland Schmidt

LLM Theses and Essays

This thesis is going to describe the different ways the United States and Germany deal with the problem of double taxation in the legal context of corporate distributions to its shareholders in the form of dividends. Tax law is particularly one of the areas of laws that are subject to frequent and often substantial changes. This is true for the German as well as for the U.S. tax laws. Since some of the issues being discussed in the United States today in connection with the corporate tax law are similar if not identical to the issues discussed in Germany before …

Dumping And Anti-Dumping In International Trade Origins, Legal Nature, And Evolution Developments In Brazil And In The United States, Luiz Claudio Duarte

LLM Theses and Essays

Dumping is when an exporting country sells their goods in the foreign market for less than the price of the goods in their own domestic market. Dumping has a negative connotation because it threatens domestic industries in the importing country. In response to harmful dumping situations, mechanisms of defense have been developed to protect nations from unfair trade practices. The General Agreement on Tariffs and Trade (GATT) recognizes in Article VI anti-dumping tariffs as a legitimate defense to protect domestic industries from foreign predatory pricing practices. This paper focuses on anti-dumping developments in international trade since the beginning of the …

An Analysis Of The Nature And Impact Of Legal Complexities Facing United States Corporations Considering Investment Into The New South Africa, Philip R. Mcdougall

LLM Theses and Essays

Due to sanctions imposed against South Africa’s Apartheid government, the South African economy suffered as little international investment was made in the country. With these sanctions lifted following the democratic elections of 1994, South Africa is now an alluring country for international investment. Despite this attractiveness, U.S. corporations face many legal concerns before entering the South African economy. An analysis of these issues is made in the context of American and South African law with solutions proposed in an effort to avoid deterring foreign investment. These concerns include political and non-economic risks that often hinder investment in the African continent, …

Comparative Analysis Of Concurrent Powers In The United States And In The European Community, Sandrine N. Darrouzet

LLM Theses and Essays

This thesis investigates the internal concurrent powers through tax and trade of the European Union with a comparative analysis to the American system and decision-making process.  The thesis starts with an analysis of the roots of concurrent powers in the United States and in Europe. Then, with the subjects of tax and trade, it will determine the nature of concurrent powers. The final part examines the possible solutions to limit the scope of concurrent powers. The thesis also includes a special analysis of Article 3B of the Treaty on European Union which focuses on limits of power conferred upon the …

Fiscal Policy Impacts On Foreign Direct Investments In The United States, Gerd Braunig

LLM Theses and Essays

Foreign direct investments in the United States have increased significantly over the last several years. Although not a new

phenomenon the acceleration of the growth is noteworthy. In 1980 foreign investors spent $11 billion to acquire or establish businesses

in the United States, which increased the foreign direct investment position at the end of the year to 20% or $65 billion. Though the 1980 increase was less than the $12 billion inflow the foreign investment position remains significant. Moreover, there is an increased rate of reinvested earnings by incorporated affiliates.

This thesis concentrates on the influence of

fiscal policy on …

The Foreign Direct Investment Controls, Ruey-Fen Sung

LLM Theses and Essays

Foreign direct investment is the primary engine of economic development. The factors influencing a country's governmental policy of foreign direct investment at an international level constitute a wide and complex subject. This subject in my country,Taiwan, Republic of China, has been receiving increasing attention, for we now face the problems of balance of payments deficits, how to strengthen the N.T. dollar and improve the functions of foreign direct investment etc. In early 1970, the United States had problems similar to those which my country faces now; therefore, I will examine the "Foreign Direct Investment Regulations" (FDIR) of U.S. enacted in …

The Impact Of The "Foreign Investment In Real Property Tax Act Of 1980" On International Tax Treaties, Karin E. Landmann

LLM Theses and Essays

This thesis will focus on the problem of inconsistency between the new Act and contradictory treaty provisions in treaties with the Tax Haven Countries and Scandinavian Countries and seek possible solutions for such conflicts.

Taxation Aspects Of Foreign Investments In India, Udai V. Singh

LLM Theses and Essays

This paper will outline, discuss and suggest changes in various provisions of the Income Tax Act, 1961, applying to foreign investments. Chapter II of this paper explores the general underlying principles of the Indian tax system. Chapter III discusses the tax liability of foreign personnel in India and special tax incentives granted to foreign technicians. Chapter IV discusses the system of corporate taxation or “resident” and non-resident” companies and tax liability of foreign collaborators. Special attention is paid to the liability arising out of various trading activities of non-resident companies in India and many problems of judicial determination relating to …