The Inheritance Tax Law; Containing All American Decisions and Existing Statutes

Predicting the Outcome of Appeal Decisions in Germany's Tax Law

Predicting the outcome or the probability of winning a legal case has always been highly attractive in legal sciences and practice. Hardly any attempt has been made to predict the outcome of German cases, although prior court decisions become more and more important in various legal domains of Germany’s jurisdiction, e.g., tax law. This paper summarizes our research on training a machine learni...

The impact of US tax depreciation law on asset location and ownership decisions

The decision of whether to manufacture products within the US, manufacture internationally or to outsource production depends critically upon a thorough understanding of the costs and benefits of each option. In this paper, we contribute to such an understanding by considering the impact of US tax depreciation rules, which differ depending upon whether a US corporation locates its assets at dom...

The American Cultural Identity: Philosophical Reflections on the Existing Controversies over its Nature

End of life decisions and the law.

On 17 October 2004, Mr Isaac Messiha, 75 years of age, was admitted to the intensive care unit (ICU) following an out of hospital cardiac arrest. It was estimated that 25 minutes had elapsed before the arrival of ambulance officers and the commencement of cardiopulmonary resuscitation (CPR).

Advisory System for the Agricultural Tax Law

The authors of this study attempted to develop an advisory tool functioning in the scope of the Agricultural Tax Act. The focus of the authors in this study was on presenting the outcome of the efforts connected with building the ontology which would allow for representing individual cases. This study will also outline the structure and concept of the system in question.