One of the most notable examples of U.S. tax exceptionalism is the taxation of U.S. citizens and legal permanent residents (LPRs) on their worldwide income, regardless of residence. The United States also imposes broad and increasingly onerous tax and financial reporting obligations on its...

The lack of an identifiable physical location of websites, analogous to that of conventional business entities, presents a most knotty problem of imposition of taxes in international tax laws, since there is a clash of the rules of taxation, namely the residence rule and the source rule....

This article will discuss Union regulatory approaches to cross-border mergers in the light of the fundamental freedom of establishment (Art.49 TFEU). The aim of this article is to explore the dynamics and the impact on the internal market of the multi-faceted interaction between the secondary...

This paper looks at the current status and role of specific commercial contract law within a setting of international and European contract law reform projects. It recapitulates the value and necessity of a special contract law for merchants and discusses critically the terminology and doctrine...

In the modern corporate and market-oriented world, multinational corporations have become the most important and influential entity out of all the business related parties around the world. Multinational corporations are stronger due to their huge monetary assets which most of the times defeat...