Showing Results for
- Academic Journals (20)
Search Results
- 20
Academic Journals
- 20
-
From:Business Lawyer (Vol. 72, Issue 1)The doctrine of USACafes holds that whenever a business entity (a "fiduciary entity") exercises control over and, therefore, stands in a fiduciary position to another business entity (the "beneficiary entity"), those...
-
From:American Journal of Family Law (Vol. 16, Issue 3) Peer-ReviewedThe trial judge improperly pierced the corporate veil of several companies partially owned by the husband as separate property (thereby adding property to the community estate), a Texas Appellate Court has decided....
-
From:Yale Law Journal (Vol. 117, Issue 2) Peer-ReviewedIn 2006, China undertook a major overhaul of its legal framework governing corporations by implementing a new Company Law. (1) Much of the previous Company Law was revised or eliminated, with many new provisions added....
-
From:University of Pennsylvania Law Review (Vol. 169, Issue 3)Legal and economic scholarship views the provision of asset partitioning (the separation between the assets of the corporation and its shareholders) as the essential economic role of corporate personality. This Article...
-
From:American Journal of Family Law (Vol. 20, Issue 2) Peer-ReviewedA court may not pierce the veil of separate corporation in the context of a divorce case to compensate the community, the Idaho Supreme Court has held. Neibaur v. Neibaur, 125 P.3d 1072 (Idaho 2005), involved a farm...
-
From:Journal of Accountancy (Vol. 204, Issue 2)In the decade since the "check-the-box" (CTB) regulations took effect, tax and business planners have taken advantage of their flexibility to structure a wide variety of transactions. Perhaps the most beneficial tax and...
-
From:American Journal of Family Law (Vol. 18, Issue 4) Peer-ReviewedMultiple-entity and tiered-entity companies are becoming more common in closely held businesses. Many such structures have legitimate and appropriate uses, such as FLPs and LLCs in estate and gift planning, and SPEs (1)...
-
From:Journal of Accountancy (Vol. 206, Issue 2)Disregarded Entities Recognized as Separate Entities for Employment and Excise Taxes The Service has issued final regulations that treat QSubs and other disregarded entities (DEs) as separate entities for federal...
-
From:Loyola Maritime Law Journal (Vol. 16, Issue 1)I. INTRODUCTION The modern proliferation of multinational corporations has complicated the question of whether a foreign corporation may be subject to jurisdiction in a state due to the activities of its relative...
-
From:Strategic Finance (Vol. 92, Issue 4) Peer-ReviewedIn a stressed economy, creditors facing challenges collecting bad debts often want to reach into the deeper pockets of their customers' shareholders and owners. Collecting from people involved in limited liability...
-
From:Michigan Law Review (Vol. 114, Issue 3) Peer-ReviewedCampaign finance regulations limit speech. The laws preclude foreign nationals, including foreign corporations, from participating in U.S. politics via campaign contributions. The unusual characteristics of...
-
From:Administrative Law Review (Vol. 68, Issue 2) Peer-ReviewedB. Shapeshifting Between Creditor and Regulator: the Second Thursday Problem Although the Supreme Court in NextWave held that an agency cannot cancel a debtor's license solely due to nonpayment, (127) PCS licenses...
-
From:Vanderbilt Journal of Transnational Law (Vol. 39, Issue 5)ABSTRACT It was less than thirty years ago that China stood economically isolated from the rest of the world. Times have certainly changed. Today China's economy is one of the fastest growing in the world, and...
-
From:Loyola Maritime Law Journal (Vol. 17, Issue 2)I. INTRODUCTION A hypothetical vessel owner with multiple vessels makes his living by chartering his vessels to other parties. One day, the vessel owner contracts with a foreign business for the charter of one of the...
-
From:Tax Executive (Vol. 56, Issue 2)March 2, 2004 On March 2, 2004, Tax Executives Institute sent the following comments to the Internal Revenue Service on proposed Form 8858, relating to foreign disregarded entities. The submission was prepared under...
-
From:Monash University Law Review (Vol. 40, Issue 2) Peer-ReviewedSalomon's Case has for a long time been widely seen as a landmark case that is the keystone of modern company law. A mythology has developed around the case that has resulted in the Salomon principle exercising an iron...
-
From:Journal of Accountancy (Vol. 171, Issue 6)As red ink invades corporate earnings reports, management is showing more interest in such ominous topics as limited liability and its archenemy, piercing the corporate veil. CPAs should, too, because they often are...
-
From:Administrative Law Review (Vol. 68, Issue 2) Peer-ReviewedLogic and equity would seem to demand that when administrative agencies are creditors to a bankrupt debtor, they should have the same status as other creditors. But a creditor agency retains its regulatory authority...
-
From:Melbourne University Law Review (Vol. 33, Issue 2) Peer-Reviewed[Many large-scale businesses are conducted through the form of corporate groups, each company being a separate legal entity enjoying limited liability. This can create problems for those dealing with corporate group...
-
From:Business Lawyer (Vol. 67, Issue 1)When business lawyers form corporations and other limited-liability entities to be the specified contracting party to a written agreement, they generally assume that the contracting entity's parent and affiliates will...