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Beyond Uncitral : Alternatives to Universality in Transnational Insolvency

Kipnis, Alexander M. - 2006

The rapid growth of international economic activity in the recent decades has brought forth a unique and formidable policy challenge. The challenge consists of reconciling two goals which sometimes compete directly with one another: creating a regime that allows economic interaction between...

Persistent link: https://www.econbiz.de/10014057179

Canadian Mining Internationally and the UN Guiding Principles for Business and Human Rights

Seck, Sara L. - 2016

Between 2005 and 2011, there was much debate within Canada and at the United Nations over what role home states should play in the regulation and adjudications of human rights harms associated with transnational corporate conduct. In Canada, this debate focused upon concerns associated with...

Persistent link: https://www.econbiz.de/10014166939

Steinbrenner to Estate Tax : Who's Boss?

Crawford, Bridget J. - 2010

George Steinbrenner was a lucky man. The longtime owner of the New York Yankees died on July 13, 2010, during the current one-year hiatus in the federal estate tax. The man whose management style earned him the nickname ‘‘The Boss'' may have pulled off the greatest play in baseball history....

Persistent link: https://www.econbiz.de/10013136784

An Examination of Convergence and Resistance in Global Tax Reform Trends

James, Kathryn - 2011

The worldwide rise of the Value-Added Tax (VAT) over the last half-century is emblematic of the paradox in modern tax systems: their remarkable similarity in the face of divergent political, cultural and social systems. However efforts to introduce VAT-style taxes have frequently been...

Persistent link: https://www.econbiz.de/10013118404

Towards Overcoming the Conflict between Environmental Tax Leakage and Border Tax Adjustment Concessions for Developing Countries

Truby, Jon M. - 2011

Border tax adjustments (BTAs) may be able to alleviate concerns of reduced competitiveness for countries introducing environmental taxes and standards, while limiting the risk of companies relocating to developing countries to exploit lax environmental regimes - known as leakage. However, the...

Persistent link: https://www.econbiz.de/10013119311

Nonprobate Assets

Crawford, Bridget J. - 2011

In order to do any “estate planning,” one must first understand the distinction between probate and nonprobate property. Probate property passes under a will. Nonprobate property passes outside a will, transferring automatically to a person (or people) that the owner has designated during...

Persistent link: https://www.econbiz.de/10013120972

The Perils of Jointly Held General Powers of Appointment

Crawford, Bridget J. - 2012

This article provides an overview of the estate tax consequences of jointly-held general powers of appointment. To avoid triggering estate tax inclusion, a general power should be held with either the creator of the power or a person having a 'substantial' and 'adverse' interest in the exercise...

Persistent link: https://www.econbiz.de/10013107431

Binding Choices : Tax Elections & Federal/State Conformity

Field, Heather M. - 2013

The federal government wields tremendous power over state fiscal policy because most states' income tax laws conform, at least to some degree, to the federal income tax laws. Extensive literature discusses the advantages and disadvantages of this tax base conformity, but scholars generally...

Persistent link: https://www.econbiz.de/10013089765

‘Denial of Justice’ Claim in Investment Treaty Arbitration : An Analysis of the Vodafone Case

Somnath, Rathin - 2013

Vodafone acquired Hutchison (India) in 2007. Post-acquisition Vodafone has faced a turbulent time dealing with the tax … dispute resolution clause under the India Netherlands BIT. This paper has analyzed- first, the validity of the retrospective … Court decision, has had on India's image as a developing, investment friendly economic destination …

Persistent link: https://www.econbiz.de/10013073964

The Legal Consequences of Noncompliance with Federal Tax Laws

Madison, Allen - 2017

This Article addresses the legal consequences a taxpayer should consider when deciding whether to comply with the basic requirements of the federal income tax laws. A taxpayer considering noncompliance should consider the government's authority to assert criminal liability, impose civil tax...

Persistent link: https://www.econbiz.de/10012963311