Open Access. Powered by Scholars. Published by Universities.®

Taxation-Transnational Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 9 of 9

Full-Text Articles in Taxation-Transnational

The European Company, Pieter Sanders Dec 2016

The European Company, Pieter Sanders

Georgia Journal of International & Comparative Law

No abstract provided.


The Tbt Agreement’S Failure To Solve U.S. - Cool, Elinore R. Carroll Sep 2016

The Tbt Agreement’S Failure To Solve U.S. - Cool, Elinore R. Carroll

Georgia Journal of International & Comparative Law

No abstract provided.


The Trade Act Of 1974: Soviet-American Commercial Relations And The Future, Kenneth Klein Jul 2016

The Trade Act Of 1974: Soviet-American Commercial Relations And The Future, Kenneth Klein

Georgia Journal of International & Comparative Law

No abstract provided.


Hanging Together: A Multilateral Approach To Taxing Multinationals, Reuven S. Avi-Yonah Jun 2016

Hanging Together: A Multilateral Approach To Taxing Multinationals, Reuven S. Avi-Yonah

Michigan Business & Entrepreneurial Law Review

The recent revelation that many multinational enterprises (MNEs) pay very little tax to the countries they operate in has led to various proposals to change the ways they are taxed. Most of these proposals, however, do not address the fundamental flaws in the international tax regime that allow companies like Apple or Starbucks to legally avoid taxation. In particular, the Organization for Economic Co-operation and Development (OECD) has been working on a Base Erosion and Profit Shifting (BEPS) project and is supposed to make recommendations to the G20, but it is not clear yet whether this will result in a …


Conference Summary: Problems And Prospects Of Trade With Eastern Europe And China, Chesterfield H. Smith, William C. Mott, William J. Casey, Philip M. Landrum, Jacobus T. Severiens, Dean Rusk, Evgeniy V. Bugrov, Andrzej B. Burzynski, Gabriel M. Wilner, Peter M. Flanigan, Benjamin Busch, Victor Hoa Li, Graham Metson, Donald Clark, Reg Murphy, Charles Hodgkins, C.C. Van Den Heuvel, Jeremy Russell, David Winter Jun 2016

Conference Summary: Problems And Prospects Of Trade With Eastern Europe And China, Chesterfield H. Smith, William C. Mott, William J. Casey, Philip M. Landrum, Jacobus T. Severiens, Dean Rusk, Evgeniy V. Bugrov, Andrzej B. Burzynski, Gabriel M. Wilner, Peter M. Flanigan, Benjamin Busch, Victor Hoa Li, Graham Metson, Donald Clark, Reg Murphy, Charles Hodgkins, C.C. Van Den Heuvel, Jeremy Russell, David Winter

Georgia Journal of International & Comparative Law

No abstract provided.


A Critique Of Saudi M&A Laws, Mulhim Hamad Almulhim Apr 2016

A Critique Of Saudi M&A Laws, Mulhim Hamad Almulhim

SJD Dissertations

This dissertation aims to elucidate Saudi Arabia’s mergers and acquisitions (M&A) laws. The dissertation studies and analyzes current Saudi M&A laws with reference to comparative models from different countries and provides recommendations to improve the transparency and efficiency of Saudi Arabia’s M&A laws. Such improvements may help companies attempting to conduct M&A activity in Saudi Arabia address certain barriers and difficulties, which may in turn help to stimulate the Saudi Arabian economy.

Saudi Arabia is considered one of the world’s foremost emerging markets. Since Saudi Arabia joined the World Trade Organization, its stock market has been growing quickly, including rapid …


Book Review: The Gatt - Law And International Economic Organization. By Kenneth W. Dam. Chicago And London: The University Of Chicago Press, 1970. Pp. Xvii, 480. $15.00., Pasco M. Bowman Ii Apr 2016

Book Review: The Gatt - Law And International Economic Organization. By Kenneth W. Dam. Chicago And London: The University Of Chicago Press, 1970. Pp. Xvii, 480. $15.00., Pasco M. Bowman Ii

Georgia Journal of International & Comparative Law

No abstract provided.


Recent Developments And Future Prospects Of The Common Market, Michael Waelbroeck Apr 2016

Recent Developments And Future Prospects Of The Common Market, Michael Waelbroeck

Georgia Journal of International & Comparative Law

No abstract provided.


The Foreign Account Tax Compliance Act: The Solution Or The Problem?, Sophie S. Chou Jan 2016

The Foreign Account Tax Compliance Act: The Solution Or The Problem?, Sophie S. Chou

CMC Senior Theses

Tax evasion has been happening for decades, but after the highly publicized cases with two foreign banks, LGT and UBS, the United States (US) is cracking down on tax evaders. The latest addition to the Internal Revenue Service (IRS)’s repertoire of enforcement tools is the Foreign Account Tax Compliance Act, otherwise known as FATCA. The Act was enacted to incentivize tax information release by foreign financial institutions (FFIs) who would otherwise face a 30% withholding tax on any US source income. The question was whether or not the design of the Act and its implementation successfully met this goal.

This …