Jun 1, 2014 | Archives, Case Comments, Number 3, Print Edition, Volume 47
The U.S. tax code allows citizens and domestic corporations to credit foreign taxes paid against U.S. taxes owed. A foreign tax paid by a U.S. citizen or a domestic corporation may be creditable against domestic taxes when such tax is considered a levy on income....
Apr 27, 2014 | Archives, Lead Articles, Number 2, Print Edition, Volume 47
To state the obvious, we live in a world that is awash in information. Discoveries of new scientific information occur daily in the laboratories of the world. The Facebook accounts of millions of teenagers contain information about the love lives of their friends....
Apr 27, 2014 | Lead Articles, Number 2, Print Edition, Volume 47
Much of the scholarly literature critical of the Supreme Court’s decision in Citizens United rings true to people predisposed to view corporate power and free markets with suspicion. In this Article, I seek to reach a different audience—people who believe in the power...
Apr 27, 2014 | Notes, Number 2, Print Edition, Volume 47
On the surface, trademark law protects trademarks, defined as any “word, logo or package design, [or some combination thereof,] used by a manufacturer or merchant to identify its goods [or services] and distinguish them from others.” Typical trademark infringement...
Apr 27, 2014 | Notes, Number 2, Print Edition, Volume 47
Globalization is an intricate economic, political, cultural, and geographic process during which the movement of resources, organizations, ideals, discourses, and peoples become progressively global or transnational. Pure economic globalization theory recognizes the...
Apr 27, 2014 | Notes, Number 2, Print Edition, Volume 47
Many common agricultural crops have developed through human tinkering; alteration and experimentation have given rise to food species whose existence depends entirely on humans. The development of these crops has generated specific, traditional knowledge associated...