Southern Casaulty Order On Third Party Defendants' Motion To Dismiss Third Party Complaint,
2016
Fulton County Superior Court, Judge
Southern Casaulty Order On Third Party Defendants' Motion To Dismiss Third Party Complaint, Melvin K. Westmoreland
Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions
No abstract provided.
Southern Casualty Order On Motions To Dismiss,
2016
Fulton County Superior Court, Judge
Southern Casualty Order On Motions To Dismiss, Melvin K. Westmoreland
Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions
No abstract provided.
Book Review: International Licensing Agreements. Edited By Gótz M. Pollzien And Eugen Langen. Indianapolis And New York: The Bobbs-Merrill Co., 2d Ed. 1971. Pp. Xlvi, 593. $35.00.,
2016
McClain, Mellen, Bowling & Hickman
Book Review: International Licensing Agreements. Edited By Gótz M. Pollzien And Eugen Langen. Indianapolis And New York: The Bobbs-Merrill Co., 2d Ed. 1971. Pp. Xlvi, 593. $35.00., William M. Poole
Georgia Journal of International & Comparative Law
No abstract provided.
Trading With Socialist Partners,
2016
Saint Louis University
Trading With Socialist Partners, Josef Rohlik
Georgia Journal of International & Comparative Law
No abstract provided.
Foreign Investment Protection And Icsid Arbitration,
2016
International Bank for Reconstruction and Development
Foreign Investment Protection And Icsid Arbitration, Charles Vuylsteke
Georgia Journal of International & Comparative Law
No abstract provided.
Homeland Self Storage Mgmt. Llc Et Al Order On Defedants' Motion For Summary Judgment,
2016
Fulton County Superior Court, Judge
Homeland Self Storage Mgmt. Llc Et Al Order On Defedants' Motion For Summary Judgment, John J. Goger
Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions
No abstract provided.
Ainealem "Alex" Gidewon Et Al Order On Defedants' Motion For Summary Judgment,
2016
Fulton County Superior Court, Judge
Ainealem "Alex" Gidewon Et Al Order On Defedants' Motion For Summary Judgment, John J. Goger, John J. Goger
Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions
No abstract provided.
Matthew Campbell Et Al Order On Campbell's Motion To Enforce Settlement Agreement,
2016
Fulton County Superior Court, Judge
Matthew Campbell Et Al Order On Campbell's Motion To Enforce Settlement Agreement, Alice D. Bonner
Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions
No abstract provided.
On The Continuing Misuse Of Event Studies: The Example Of Bessen And Meurer,
2016
Tulane University School of Law
On The Continuing Misuse Of Event Studies: The Example Of Bessen And Meurer, Glynn S. Lunney Jr.
Journal of Intellectual Property Law
No abstract provided.
Proposed Regulatory Change Of Treatment Of A Guaranteed Payment From A Partnership To A Partner,
2016
University of Michigan Law School
Proposed Regulatory Change Of Treatment Of A Guaranteed Payment From A Partnership To A Partner, Douglas A. Kahn
Michigan Business & Entrepreneurial Law Review
A partnership pays no federal income tax. Instead, its income, deductions, and credits are allocated among its partners at the end of its taxable year. A partnership’s distribution of cash or property in kind to a partner will be characterized as one of three distinct transactions, each of which has its own tax consequences.
Taxing Sales Of Depreciable Assets,
2016
University of Michigan Law School
Taxing Sales Of Depreciable Assets, James R. Hines Jr.
Michigan Business & Entrepreneurial Law Review
Investors in depreciable assets used in a trade or business claim depreciation deductions following investment, and upon sale or other disposition of their assets are taxed on gain or loss equal to differences between amounts realized and adjusted basis. The taxation of these realized gains and losses is asymmetric: losses are deductible against ordinary income, whereas a portion of the gain on sales of personal property, and virtually all gains on sales of real property, are taxed at more favorable capital gain tax rates. Evidence from U.S. tax returns in 2012 indicates that the aggregate annual magnitude of the tax …
Hanging Together: A Multilateral Approach To Taxing Multinationals,
2016
University of Michigan Law School
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 …
What We Talk About When We Talk About Tax Complexity,
2016
Temple University
What We Talk About When We Talk About Tax Complexity, Andrea Monroe
Michigan Business & Entrepreneurial Law Review
I learned most of what I know about being a lawyer, a teacher, and a scholar from Professor Douglas Kahn. For four months in the spring of 1997, Doug mesmerized and terrified me in the class that I feared would be my academic downfall—Partnership Taxation. In the years that followed, Doug has been a mentor and friend, encouraging and supporting me at every stage of my professional career. And my experience is not unique: Doug has inspired generations of law students in just the same way. There is no adequate way to thank Doug for everything he has given to …
Buriva Llc Et Al Order Dismissing Case Without Prejudice,
2016
Fulton Count Superior Court Judge
Buriva Llc Et Al Order Dismissing Case Without Prejudice, Elizabeth E. Long
Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions
No abstract provided.
The Judicial Role In Extraterritorial Application Of The Securities Exchange Act Of 1934: Vesco,
2016
University of Georgia School of Law
The Judicial Role In Extraterritorial Application Of The Securities Exchange Act Of 1934: Vesco, William A. Aileo
Georgia Journal of International & Comparative Law
No abstract provided.
Conference Summary: Problems And Prospects Of Trade With Eastern Europe And China,
2016
American Bar Association
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.
Morris Hardwick Schneider Llc Et Al Order Denying Us's Mtn To Intervene And Stay,
2016
Fulton County Superior Court, Judge
Morris Hardwick Schneider Llc Et Al Order Denying Us's Mtn To Intervene And Stay, Melvin K. Westmoreland
Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions
No abstract provided.
990 Brady Ave. Llc Order On Defendant's Motion To Dismiss, Or Motion For Judgment On The Pleadings,
2016
Fulton County Superior Court
990 Brady Ave. Llc Order On Defendant's Motion To Dismiss, Or Motion For Judgment On The Pleadings, John J. Goger
Superior Court of Fulton County: Metro Atlanta Business Case Division Opinions
No abstract provided.
A Rejoinder To G. Skinner's Rethinking Limited Liability Of Parent Corporations For Foreign Subsidiaries' Violations Of International Human Rights Law,
2016
Raoul Wallenberg Institute of Human Rights and Humanitarian Law
A Rejoinder To G. Skinner's Rethinking Limited Liability Of Parent Corporations For Foreign Subsidiaries' Violations Of International Human Rights Law, Radu Mares
Washington and Lee Law Review Online
No abstract provided.
City Sustainability Reporting: An Emerging & Desirable Legal Necessity,
2016
Babson College
City Sustainability Reporting: An Emerging & Desirable Legal Necessity, Adam J. Sulkowski
Pace Environmental Law Review
This article will begin with a brief history of sustainability reporting, including recent developments related to its adoption by cities. The author will then review two major trends that, considered together, indicate sustainability reporting should be viewed as an emerging legal necessity for municipalities in the United States. First, the exemption shielding cities from the disclosure requirements of securities laws has eroded. Second, sustainability disclosures now fit the definition of what must—as a matter of materiality, if not specific mandates—be reported to investors. This means that the cities that have collectively issued over $3.67 trillion in securities2 should all be …
