This Article discusses the impact of the GILTI-related foreign tax credit rules and the coordination of other new international provisions with the existing foreign tax credit system.
- General
- GeneralThis article analyzes Jackson’s concurrence in Youngstown Co. v. Sawyer in the context of his other writings to better understand his position on presidential power.
- GeneralThis article recalls the last attempts at achieving universal coverage in the United States.
- GeneralThis article asserts that the First Amendment protects wearing political apparel at a polling place during voting hours unless it intimidates other voters or is disruptive of the electoral process.
- GeneralThis article considers “golden shares”—a procedure by which a creditor becomes an owner of a debtor entity with the goal of preventing the entity from filing for bankruptcy.
- GeneralThis article, while acknowledging blockchain’s potential, focuses on certain misperceptions that are often associated with the technology.
- GeneralRegardless of whether one agrees with the constitutional principle announced in Janus, the process by which it the Court reached its decision should alarm adherents of a sound judicial system.
- GeneralTo implement meaningful reform, states must work alongside groups such as the ACLU to either structure reform efforts to the individual needs of communities or eliminate bail systems.