The future of state unitary taxation of foreign-owned U.S. subsidiaries after Barclays Bank PLC v. Franchise Tax Board
Article Abstract:
The U.S. Supreme Court in Barclays Bank PLC v. Franchise Tax Board should have eliminated the 'one voice' test, which is the second prong of the dormant Foreign Commerce Clause standard set forth in Japan Line Ltd. v. County of Los Angeles. The 'one-voice' test requires that the federal government speak with a unified voice on foreign commerce questions, but this requirement limits congressional power over foreign commerce by giving the executive branch the ability to veto legislative policy.
Publication Name: George Washington Journal of International Law and Economics
Subject: Law
ISSN: 0748-4305
Year: 1995
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Lien on: the story of the elimination and return of mechanic lien, stop notice and bond remedies for collection of contributions to employee benefit funds
Article Abstract:
The Employment Retirement Income Security Act's (ERISA) potential preemption of state laws covering the mechanic lien, stop notice, payment bond or similar remedies when used to collect the portion of wages paid in the form of contributions to employee benefit plans is covered.
Publication Name: Berkeley Journal of Employment and Labor Law
Subject: Law
ISSN: 1067-7666
Year: 1999
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