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Articles 1 - 4 of 4
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Legislative Foundation Of The United States' New International Tax System, Joshua D. Harms
Legislative Foundation Of The United States' New International Tax System, Joshua D. Harms
Seattle University Law Review
This Note begins with commentary on the United States’ former worldwide system of taxation. This system taxed multinational corporations’ offshore profits at the applicable domestic income tax rate less credits for taxes paid to foreign governments. This tax regime provided for the deferral of income tax due on the profits of multinational corporations’ overseas operations until the time of repatriation. This Note considers the issues inherent in this system and analyzes the repatriation tax holiday under the American Jobs Creation Act of 2004. This holiday has been unanimously criticized by both sides of the political aisle and led to large …
The Copyright Box Model, Stephen T. Black
The Copyright Box Model, Stephen T. Black
Seattle University Law Review
Intellectual property law is territorial in nature. That is why intellectual property assets have always been favorites among international tax planners. Rapid appreciation, even faster transfer times, and a somewhat vague standard for appraisal and valuation make for an interesting field of play. Transfer the assets to a low tax jurisdiction before the appreciation begins, and you find yourself with a large income stream that is taxed at a low rate. Miss the beat, and you have a large tax hit. For these reasons, many nations have followed the lead of Ireland in providing for so-called “patent box” schemes. These …
Changes In Latitudes Call For Changes In Attitudes: Towards Recognition Of A Global Imperative For Stewardship, Not Exploitation, In The Arctic, Taylor Simpson-Wood
Changes In Latitudes Call For Changes In Attitudes: Towards Recognition Of A Global Imperative For Stewardship, Not Exploitation, In The Arctic, Taylor Simpson-Wood
Seattle University Law Review
For more than two centuries, the imagination of mariners has been captured by visions of a trade route across the Arctic Sea allowing vessels to travel from the Atlantic to the Pacific Ocean. Known as the Northwest Passage, this fabled route is a time- and money-saving sea lane running from the Atlantic Ocean Arctic Circle to the Pacific Ocean Arctic Circle. Now, the thinning of the ice in the Arctic may transform what was once only a dream into a reality. New shipping lanes linking the Atlantic and Pacific oceans are likely to open between 2040 and 2059. If loss …
Culture Wars: Rate Manipulation, Institutional Corruption, And The Lost Normative Foundations Of Market Conduct Regulation, Justin O'Brien
Culture Wars: Rate Manipulation, Institutional Corruption, And The Lost Normative Foundations Of Market Conduct Regulation, Justin O'Brien
Seattle University Law Review
The global investigations into the manipulation of the London Interbank Offered Rate (Libor) have raised significant questions about how conflicts of interest are managed for regulated entities contributing to benchmarks. An alternative framework, which brings the management of the rate process under direct regulatory supervision, is under consideration, coordinated by the International Organization of Securities Commissions taskforce. The articulation of global principles builds on a review commissioned by the British government that suggests rates calculated by submission can be reformed. This paper argues that this approach is predestined to fail, precisely because it ignores the lessons of history. In revisiting …