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Designing A Legal Regime To Capture Capital Gains Tax On Indirect Transfers Of Mineral And Petroleum Rights: A Practical Guide, Perrine Toledano, John Bush, Jacky Mandelbaum 2017 Columbia Law School, Columbia Center on Sustainable Investment

Designing A Legal Regime To Capture Capital Gains Tax On Indirect Transfers Of Mineral And Petroleum Rights: A Practical Guide, Perrine Toledano, John Bush, Jacky Mandelbaum

Columbia Center on Sustainable Investment Staff Publications

When a local asset (or a right relating to such asset) is sold, a country will generally have jurisdiction to levy a capital gains tax on the sale, both under domestic law and international treaty. This is called taxation of a “direct” transfer of a local asset. However, taxation becomes increasingly complicated when a company located offshore owns the local asset. Further difficulties arise when the local asset is held by a chain of corporations located in tax havens. An “indirect” transfer occurs when the shares of the domestic subsidiary, the shares of the foreign company with a branch in …


Fish And Wildlife Management On Federal Lands: Debunking State Supremacy, Sandra B. Zellmer, Martin Nie, Christopher Barnes, Jonathan Haber, Julie Joly, Kenneth Pitt 2017 Alexander Blewett III School of Law at the University of Montana

Fish And Wildlife Management On Federal Lands: Debunking State Supremacy, Sandra B. Zellmer, Martin Nie, Christopher Barnes, Jonathan Haber, Julie Joly, Kenneth Pitt

Faculty Law Review Articles

This Article reviews the authority of federal and state governments to manage wildlife on federal lands. It first describes the most common assertions made by state governments regarding state powers over wildlife and then analyzes the relevant powers and limitations of the United States Constitution and federal land laws, regulations, and polices. Wildlife-specific provisions applicable within the National Park System, National Wildlife Refuge System, National Forest System, Bureau of Land Management, the special case of Alaska, and the National Wilderness Preservation System are covered, as is the Endangered Species Act. We reviewed an extensive collection of cases of conflict between …


Migratory Bird Conservation And Shellfish Aquaculture In Rhode Island: Legal Issues, Nicole Andrescavage 2017 Rhode Island Sea Grant Law Fellow

Migratory Bird Conservation And Shellfish Aquaculture In Rhode Island: Legal Issues, Nicole Andrescavage

Sea Grant Law Fellow Publications

From 2014 to 2016, Rhode Island Shellfish growers applied for a series of leases to produce oysters in close proximity to lands used for waterfowl hunting. The emerging conflict between these uses required the relevant agencies to seek modifications to minimize problems and highlighted a need to better understand the relevant authorities governing these agencies. This study provides an overview of how state and federal legal authorities govern the interaction of shellfish leasing and waterfowl management in Rhode Island, including whether shellfish leasing may be considered incidental take under federal law.


Sovereign Lands, Melissa Stewart 2017 University of Oklahoma College of Law

Sovereign Lands, Melissa Stewart

Oil and Gas, Natural Resources, and Energy Journal

No abstract provided.


Wyoming, John R. Chadd 2017 University of Oklahoma College of Law

Wyoming, John R. Chadd

Oil and Gas, Natural Resources, and Energy Journal

No abstract provided.


West Virginia, Andrew Graham 2017 University of Oklahoma College of Law

West Virginia, Andrew Graham

Oil and Gas, Natural Resources, and Energy Journal

No abstract provided.


Virginia, Zachary H. Barrett 2017 University of Oklahoma College of Law

Virginia, Zachary H. Barrett

Oil and Gas, Natural Resources, and Energy Journal

No abstract provided.


Utah, Jim Tartaglia 2017 University of Oklahoma College of Law

Utah, Jim Tartaglia

Oil and Gas, Natural Resources, and Energy Journal

No abstract provided.


Texas, Don Hueske, Melissa Munson 2017 University of Oklahoma College of Law

Texas, Don Hueske, Melissa Munson

Oil and Gas, Natural Resources, and Energy Journal

No abstract provided.


Tennessee, Gary D. Holland, Westley A. Ketron 2017 University of Oklahoma College of Law

Tennessee, Gary D. Holland, Westley A. Ketron

Oil and Gas, Natural Resources, and Energy Journal

No abstract provided.


Pennsylvania, Nathaniel I. Holland, Jon C. Beckman, Benedict J. Kirchner, Sarah Quinn 2017 University of Oklahoma College of Law

Pennsylvania, Nathaniel I. Holland, Jon C. Beckman, Benedict J. Kirchner, Sarah Quinn

Oil and Gas, Natural Resources, and Energy Journal

No abstract provided.


Oklahoma, Matt Schlensker, Justin Fisher 2017 University of Oklahoma College of Law

Oklahoma, Matt Schlensker, Justin Fisher

Oil and Gas, Natural Resources, and Energy Journal

No abstract provided.


Ohio, Melissa Grimes, Eli Humphries, Tim McKeen, Andreah Frenn 2017 University of Oklahoma College of Law

Ohio, Melissa Grimes, Eli Humphries, Tim Mckeen, Andreah Frenn

Oil and Gas, Natural Resources, and Energy Journal

No abstract provided.


North Dakota, William J. Black 2017 University of Oklahoma College of Law

North Dakota, William J. Black

Oil and Gas, Natural Resources, and Energy Journal

No abstract provided.


New York, Nathaniel I. Holland, Benedict J. Kirchner 2017 University of Oklahoma College of Law

New York, Nathaniel I. Holland, Benedict J. Kirchner

Oil and Gas, Natural Resources, and Energy Journal

No abstract provided.


New Mexico, Zach Gaver 2017 University of Oklahoma College of Law

New Mexico, Zach Gaver

Oil and Gas, Natural Resources, and Energy Journal

No abstract provided.


Nevada, Kacie M. Bevers 2017 University of Oklahoma College of Law

Nevada, Kacie M. Bevers

Oil and Gas, Natural Resources, and Energy Journal

No abstract provided.


Nebraska, Ashley Howie Tallichet 2017 University of Oklahoma College of Law

Nebraska, Ashley Howie Tallichet

Oil and Gas, Natural Resources, and Energy Journal

No abstract provided.


Montana, Jessica E. McDonald 2017 University of Oklahoma College of Law

Montana, Jessica E. Mcdonald

Oil and Gas, Natural Resources, and Energy Journal

No abstract provided.


Missouri, Heather Gale Graham 2017 University of Oklahoma College of Law

Missouri, Heather Gale Graham

Oil and Gas, Natural Resources, and Energy Journal

No abstract provided.


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