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Clark Memorandum: Fall 2017, J. Reuben Clark Law School, Byu Law School Alumni Association, J. Reuben Clark Law Society
Clark Memorandum: Fall 2017, J. Reuben Clark Law School, Byu Law School Alumni Association, J. Reuben Clark Law Society
The Clark Memorandum
- Ascending the Mountain: A Story of the People of the Great Hill (Michalyn Steele)
- Unlocking Potential: How a Law Degree Amplifies Your Ability to Bless the World (Jane Mitchell)
- The EU Apple Case: Who Has a Dog in the Fight? (J. Clifton Fleming, Jr.)
Inversions, Related Party Expenditures, And Source Taxation: Changing The Paradigm For The Taxation Of Foreign And Foreign-Owned Businesses, Julie A. Roin
BYU Law Review
The disconnect between the rules for the taxation of domestic businesses and foreign and foreign-owned businesses operating in the United States both diminishes the federal treasury and distorts taxpayer and business behavior. Yet bringing the sets of rules into closer coordination is no simple task. This Article examines many of the solutions proffered in the academic literature and details the difficulties and trade-offs that each entails.