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BULLETIN 323 Otto C. Sommerich; Vice-Presidents: twenty countries. Dr. Ernst Hilbert, of Alexis C. Coudert, John N. Hazard, the Gutehoffnungshiitte Aktienverein, was Hessel E. Yntema; Treasurer: Robert R. in the chair. Mr. Mitchell B. Carroll, Boot; Secretary: Albert M. Herrmann, president of the Association, discussed One Wall Street, New York 5, N . Y. in his opening address the significance of During the past year, luncheon meet the Income Tax Convention between the United States and Western Germany ings in New York City were addressed by: from the viewpoint of encouraging Amer Professor Harold J. Berman, of the ican investments in Western Germany. Harvard Law School, on "Some Legal Aspects of Soviet Foreign Trade;" Pro Four topics were on the agenda: Tax fessor Philip C. Jessup, of Columbia Measures intended to Facilitate Inter University School of Law, on "Can Law national Movement of Capital, with Pro fessor Gunter Schmolders, of the Uni Protect Foreign Investments;" Justice versity of Cologne, as general reporter; S. Z. Cheshin, of the Supreme Court of Tax Measures to Encourage the Forma Israel, on "Administration of Justice in Israel;" Dr. Fritz E. Oppenheimer, on tion of Capital, with Professor Jean "What Took Place at the Military Sur Baugniet of the University of Brussels, render of Germany, and its Conse as general reporter; Taxation of Inter quences;" Professor Arthur Lenhoff, of national Corporations, with Professor Ottmar Buhler as general reporter; the University of Buffalo Law School, Double Taxation of Corporate Income, on "Reciprocity, a Vexing Problem in first as the Profit of the Corporation and Private and Public International Law." In addition, the Association participated then as the Income of the Shareholders, in a joint supper with the Committee on which was discussed on a preliminary Comparative Law of the Association of basis for further consideration in a later congress. On the first three topics, resolu American Law Schools followed by a tions were adopted by the congress, the forum discussion on "Problems in Prov first emphasizing the importance of a ing Foreign Law in United States Courts." It held a special meeting, re return to the free convertibility of cur ported separately, to commemorate the rencies on the one hand and a policy of thirtieth anniversary of the founding of financial stability and equilibrium of the balance of payments on the other, con the Association. demning, with regard to taxation, any The Association continued to act as legal or administrative measures dis American Representative on the Inter criminating against capital and enter national Committee for Comparative prises from abroad, and recommending Law. It continued its sponsoring mem all means to unify tax systems and pre bership in the American Association for vent double taxation; the second recom the Comparative Study of Law, Inc., mending a limitation of the burden of publisher of the American Journal of progressive taxation which should not Comparative Law. exceed, as a maximum, the "psychologi cal breaking point of 50%;" the third EIGHTH CONGRESS or THE INTERNA seeking to enunciate some general prin TIONAL FISCAL ASSOCIATION—The Inter ciples for the allocation of income and national Fiscal Association held its 8th expenses between the establishments congress in Cologne, Germany, Septem in two or more countries in which an ber 21 to 23, 1954, with more than five enterprise may operate. hundred participants representing over VARI A International Law; Principles of Public HAGUE ACADEMY or INTERNATIONAL International Law; Private International LAW—The 1955 session of the Hague Law; and International Organization. Academy of International Law will run The program may be obtained from the from July 18 to August 13, 1955. The Secretariat, Peace Palace, The Hague. lectures will be in the fields of: History of
American Journal of Comparative Law – Oxford University Press
Published: Apr 1, 1955
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