scholarly journals Gift Tax Obligations of Residents where Residents transfer shares in foreign corporations under nominal trust to foreign corporation

TAX and LAW ◽  
2014 ◽  
Vol 7 (1) ◽  
pp. 69-95
Author(s):  
홍영표
Keyword(s):  
Foreign Corporations ◽  
Gift Tax ◽  
Foreign Corporation

scholarly journals Corporate Social Responsibility (CSR): Stakeholders’Perception of Foreign Corporation in Ghana

2016 ◽  
Vol 10 (2) ◽  
pp. 21 ◽  
Author(s):  
Abubakar Sadiq Kasum ◽  
Kwame Felix Aveh Felix Aveh ◽  
Ramat Titilayo Salman
Keyword(s):  
Corporate Citizenship ◽  
Fair Price ◽  
Empirical Survey ◽  
Foreign Companies ◽  
Goods And Services ◽  
Foreign Corporations ◽  
Strongly Agree ◽  
Corporate Social ◽  
Operational Data ◽  
Foreign Corporation

The study investigated the perception of Ghanaian stakeholders of the nature of CSR expected of foreign corporations, operating in Ghana. It is and empirical survey of opinion and perception, data for which was collected using questionnaires distributed to stakeholders. The operational data within the questionnaires were collected on a Likert scale of 5-1 (for strongly agree to strongly disagree) while relevant options were provided for demographic questions. Descriptive statistics like Mean, Median and Standard Deviation were computed for the operational data and Wilcoxon Sign Ranked Test was used to analyse the grouped data relevant to testing the hypotheses. The study found that stakeholders in Ghana are mindful of CSR of foreign corporations and they expect the corporations to be responsible and responsive. Also, the study showed that ethical, legal, environmental and corporate citizenship are highly favoured by Ghanaian stakeholders, while philanthropy is the least favoured. Specifically, quality and quantity of goods and services at a fair price, reward and welfare for employees topped the list favoured priorities, while stakeholders less favoured participation by foreign companies in philanthropy and politics and public policy. The study thus recommended a better focus on the favoured items.

A New Look at the Jurisdiction in ALCOA

1967 ◽  
Vol 61 (2) ◽  
pp. 558-570 ◽  
Author(s):  
John M. Raymond
Keyword(s):  
United States ◽  
Adverse Effect ◽  
The United States ◽  
Sherman Act ◽  
Aluminum Company ◽  
Antitrust Laws ◽  
Foreign Corporations ◽  
American Party ◽  
First Time ◽  
Foreign Corporation

One of the best-known antitrust decisions in the last quarter of a century is United States v. Aluminum Company of America et al., now usually referred to as the ALCOA case. Although the Sherman Act had for some time been given an extraterritorial application when American corporations were involved, the novelty of ALCOA was that the decision, written by that eminent jurist, Judge Learned Hand, for the first time interpreted our antitrust laws as rendering illegal contracts of a foreign corporation which were made abroad with other foreign corporations and which related to business carried on and to acts to be performed abroad. No American party was involved, and no act took place in the United States, in the part of the case that is here to be considered. Jurisdiction was claimed merely on the basis of an adverse “effect” on our foreign and domestic commerce.

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