Solicitor general indirect target of international lobby

Article Abstract:

Barclays Bank PLC v Franchise Tax Board, pending before the US Supreme Court, concerns California's unitary taxation of foreign corporations and this tax practice's possible violation of the due process clause and the foreign commerce clause of the constitution. Foreign countries are dismayed that California taxes multinational businesses, complaining that this amounts to double taxation and that no other jurisdiction employs this method of taxation.

Taxation, Corporate taxes, International business enterprises, Multinational corporations, Corporate income taxes, Corporations

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When movements coalesce; civil rights meets environmental rights

Article Abstract:

The number of grassroots environmental justice organizations is growing, and in Oct 1992 the trend gained national attention with the First National People of Color Environmental Leadership Summit. Many women hold leadership positions in the grassroots groups. Examples include NM's Southwest Organizing Project, the Gulf Coast Tenants' Assn, the Center for Third World Organizing, the Mothers of East Los Angeles and the Southern Organizing Committee.

Social aspects, Environmental associations, Environmental aspects, Politics

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RICO limits set for professionals; back to the law's intent?

Article Abstract:

The US Supreme Court in Reves v Ernst & Young limited the scope of the civil RICO remedy. The parties to the case were the stockholders of an insolvent agricultural cooperative and the accounting firm Ernst & Young. The court ruled that the rendering of a professional service such as accounting did not constitute the conduct of a business in the sense of the RICO act.

Accounting, auditing, & bookkeeping, Management consulting services, Laws, regulations and rules, Accounting firms, Accounting services, Ernst & Young L.L.P., Racketeering

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