Volume 5
 

Most-Favoured-Nation Treatment in Direct Taxation: Does EC Law Provide for Community Preference in Bilateral Double Taxation Treaties?
by George W. Kofler
 

Avoiding A Tax-Free Transaction: When Taxable is Tax-Efficient
by Timothy J. Devetski

 

International Hybrid Instruments: Jurisdiction Dependent Characterization
by Andriy Krahmal

 

Outsourcing Federal Tax Collection
by Mark T. Resnick

Deference Under The Clear Reflection of Income Requirement: Sui Generis
by W. Eugene Seago and Edward J. Schnee

 

International Taxation: Application of Source Rules to Income from Intangible Property
by Erin L. Guruli

"Perp" Walk or Cake Walk? A Study of the S.E.C.'s Enforcement of the Securities Laws Through Agreed Settlements
by Raymond L. Britton and N. Kimberly Bohannon
 

The Dormant Commerce Clause Rises Again: Cuno v. Daimler Chrysler
by Brent B. Nicholson and Sue Mota
 

Can We Provide a Level Playing Field for U.S. Corporations and Increase U.S. Jobs While Repealing the Extraterritorial Income Act?
by Kristin Byrd
 

The Hatch-Waxman System: Suffering a Plague of Bad Behavior
by Teresa J. Lechner-Fish
 
 
Getting Past Summary Judgment in Predatory Pricing Cases After American Airlines: Will Post-Chicago Analysis Ever Prevail?
by David M. Magness

 
What's the Use? Establishing Mark Rights in the Modern Economy
by Jeffery R. Peterson

 
Phony Philanthropy: The Attack and Defense of Nonprofit Organizations from Fraud and Abuse
by Doug Repasi