This paper forms part of a series providing the opportunity for comparative analysis of the tax treaty case law of the BRICS. The comparative analysis will assist to establish whether or not there are similarities, convergences or disparities in interpretation of international tax treaties by...

The Supreme Court case Prest v Petrodel Resources Ltd [2013] 2 AC 415 addresses the issue of whether, and if so in what way, the court is competent to pierce the corporate veil save any specific statutory authority to do so. In this context, Lord Sumption sheds further light on the doctrine of...

We collect data on the record of every action in hundreds of derivative cases and merger class actions involving public companies filed in the Delaware Court of Chancery from 2004 to 2011. We use these data to analyze how markets respond to litigation in the most important court for corporate...

This is an attempt to introduce lawyers trained in the civil law tradition about the unique features of the common law and equity traditions that influence American business entity law. The approach is historical, and traces the development of equitable ownership and equitable duties to the 14th...

This paper takes a critical look at the explanatory value of "regulatory competition" as a term or idea in debate about law and legal systems. The paper's central contention is that it has only very limited usefulness, and is easily misused. It is an idea that has explanatory force in highly...

If Canadian corporate statutes include rules providing that a corporation and its shareholders are separate legal persons, what lets courts disregard these rules by piercing the corporate veil? The Court of Appeal for Ontario’s Chevron decision brought this question into the judicial...

The national regulations by which the Member States enforce a discriminatory tax treatment on the subsidiaries or branches of non-resident parent companies, compared to the one enforced on resident companies with an objectively comparable status, represent unjustifi ed restrictions on the...