The future of state unitary taxation of foreign-owned U.S. subsidiaries after Barclays Bank PLC v. Franchise Tax Board
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
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
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
- Abstracts: The self-regulation of congressional ethics: substance and structure. Reforming congressional ethics procedures: lessons from the attorney disciplinary process
- Abstracts: The regulation of health care professionals other than physicians. The dilemmas of international financial regulation
- Abstracts: Euro poses disclosure issues for SEC registrants; US companies are considering whether euro conversion might raise risks they must disclose
- Abstracts: Judicial review of discount rates used in regulatory cost-benefit analysis. Squaring the vicious circle
- Abstracts: Corporate governance: sliding seamlessly into the twenty-first century. Privatization and corporate governance in a united Korea