美国反避税立法之CFC规则研究

随着经济全球化的深入发展,跨国纳税人的避税行为日益频繁,反避税立法成为国际税法和国内税法的共同任务。美国是世界上最早进行反避税立法的国家,其中,其受控外国公司立法,是世界上第一个CFC规则,已经成为其他国家相关立法的模板。由于越来越多的跨国纳税人利用递延纳税进行避税,CFC规则价值凸显,其在美国反避税法律体系中的地位也日趋重要,具体规则也日趋严厉。尽管美国CFC规则也面临一定的冲突和挑战,其反避税价值仍然值得我们深入研究。近年来我国也面临严峻的反避税任务,对美国反避税相关立法进行研究,对中国具有直接的现实意义。     

U.S. CLS

This essay offers a brief account of the rise of cls thought in the United States and of its development within a largely hostile legal academy. As the essay suggests, cls thought has been variously deformed, arrested, normalized, and diffused – leaving the contemporary American legal academy in a state of suspended animation. This revised version was published online in July 2006 with corrections to the Cover Date.     

美国专利权利要求解释的简介

<最高人民法院关于审理侵犯专利权纠纷案件应用法律若干问题的解释>,经最高人民法院审判委员会第1480次会议通过,于2009年12月28日发布,自2010年1月1日起施行,涉及专利权保护范围的确定问题.在专利侵权诉讼中,美国法院通常举行审前听证(马克曼听证会),以确定专利权利要求的保护范围.法官对权利要求范围的认定会预示专利侵权案件的结果,促使双方当事人尽快和解,从而加快专利侵权诉讼.介绍美国专利权利要求的概要,对我国的专利诉讼实践有着参考价值.     

Radicalization of U.S. prisoners

Research Summary
Concern has been expressed that prisoner radicalization poses a high probability threat to the safety of the United States. Although the threat of terrorist acts planned in prison is known to be above zero because of a nearly executed terrorist plot hatched in a state prison, the central finding of this research is that the actual probability is modest. The reasons for a modest probability are fourfold: Order and stability in U.S. prisons were achieved during the buildup period, prison officials successfully implemented efforts to counter the "importation" of radicalism, correctional leadership infused antiradicalization into their agencies, and inmates' low levels of education decreased the appeals of terrorism.
Policy Implications
The prison environment permits a great deal of information to be collected on the activities and, more difficult to detect, planned activities of inmates after they are released. This environment requires the attentive observation of staff, collection of information from inmates, and efforts at different levels of a correctional agency to assemble, collate, and assess information; much of it is likely to be false and some will be vital.     

Measuring U.S. innovative activity: business data at the U.S. Census Bureau

Innovation is seen as a source of strength and vitality in the U.S. economy. Better measures of innovative activity—including but not limited to innovation alone—could improve what we know about the sources of productivity and economic growth. The U.S. Census Bureau collects data on some measures of innovative activity that research shows affect economic performance. But understanding how the effects work requires more than just measures of innovative activity. It also requires solid statistical information about core measures of the economy so we can rule out the possibility that a measure of innovative activity merely proxies for something omitted from or measured poorly in the core data. Gaps in core measures can be filled by better integrating existing data and by more structured collections of new data. Versions of this paper were presented at the NSF/SRS Workshop, Advancing Measures of Innovation: Knowledge Flows, Business Metrics, and Measurement Strategies, Arlington VA, June 6–7, 2006, and circulated to the Advisory Committee on Measuring Innovation in the 21st Century Economy, Economics and Statistics Administration, U.S. Department of Commerce. This paper is unofficial and thus has not undergone the review accorded to official Census Bureau publications. Lucia Foster, Ron Jarmin, Jeffrey Mayer, Thomas Mesenbourg, and Daniel Weinberg, and the editors made valuable comments. However, the views expressed in the paper are those of the author and not necessarily those of the U.S. Census Bureau.     

Parental Alienation in U.S. Courts, 1985 to 2018

Courts have been dealing with alienating behaviors in high conflict family litigation for hundreds of years. Experts in the behavioral sciences have been writing about mothers and fathers manipulating their children to disparage the other parent for more than seventy years. But in the last two decades some social scientists and legal professionals have questioned the legitimacy of parental alienation as a concept and its admissibility in child abuse and child custody litigation. This study was designed to examine the extent to which courts in the United States have found the concept of parental alienation material, probative, relevant and admissible. Thirty‐four years of cases were found with a WESTLAW query and analyzed. Cases were selected for study only if the record reflected that a judge or an independent expert found the concept of parental alienation to be of value in the litigation. Results illustrate increasing awareness of the concept and document its admissibility in every one of the United States. The numbers, sex of the alienating parent and prevalence of significant custody changes are discussed. Limitations inherent in this form of quantitative analysis are also discussed with recommendations for future research.     

制约与配合：美国司法体系中的检察官

美国并无独立的检察系统，联邦以及地方法院都设有检察官办公室。联邦检察权由联邦总检察长即司法部长行使，即使其本人并不直接办理或监督具体案件。总检察长依靠被授权办案的分支机构和联邦检察官完成其法定职责。     

U.S. Social Structure and Imprisonment

An article by Joubert, Picon and McIntosh (1981) is found to contain several serious methodological flaws. A second analysis using a similar data set suggests that these methodological problems may have caused them to draw erroneous conclusions regarding the effects of social structural variables on prison admission and release rates.