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Articles 1 - 6 of 6
Full-Text Articles in Business
Reimagining A U.S. Corporate Tax Increase As A Supplemental Subtraction Vat, Daniel S. Goldberg
Reimagining A U.S. Corporate Tax Increase As A Supplemental Subtraction Vat, Daniel S. Goldberg
Faculty Scholarship
The U.S. federal government raises tax revenue almost exclusively through income taxes, both corporate and individual, whereas its trading partners and competitors rely for their national revenue on both income taxes and “destination-based” value added taxes (VATs), which are not imposed on exports but are imposed on imports. As a result, U.S. corporations, which are subject to U.S. corporate income tax, may be at a serious trade disadvantage to competitor non-U.S. corporations with respect to both U.S. domestic sales and foreign sales, if the U.S. corporate income tax exceeds the foreign country’s income tax imposed on those competitors.
The Biden …
Regulating Offshore Finance, William J. Moon
Regulating Offshore Finance, William J. Moon
Faculty Scholarship
From the Panama Papers to the Paradise Papers, massive document leaks in recent years have exposed trillions of dollars hidden in small offshore jurisdictions. Attracting foreign capital with low tax rates and environments of secrecy, a growing number of offshore jurisdictions have emerged as major financial havens hosting thousands of hedge funds, trusts, banks, and insurance companies.
While the prevailing account has examined offshore financial havens as “tax havens” that facilitate the evasion or avoidance of domestic tax, this Article uncovers how offshore jurisdictions enable corporations to evade domestic regulatory law. Specifically, recent U.S. Supreme Court cases restricting the geographic …
The Impact Of The World Trade Organization On The Lack Of Transparency In The People's Republic Of China, Stephen Kho
The Impact Of The World Trade Organization On The Lack Of Transparency In The People's Republic Of China, Stephen Kho
Maryland Series in Contemporary Asian Studies
No abstract provided.
Statutory Encouragement Of Investment And Economic Development In The Republic Of China On Taiwan, Neil L. Meyers
Statutory Encouragement Of Investment And Economic Development In The Republic Of China On Taiwan, Neil L. Meyers
Maryland Series in Contemporary Asian Studies
No abstract provided.
Legal Aspects Of Investment And Trade With The Republic Of China, John T. Mcdermott
Legal Aspects Of Investment And Trade With The Republic Of China, John T. Mcdermott
Maryland Series in Contemporary Asian Studies
No abstract provided.
China's Nationalization Of Foreign Firms: The Politics Of Hostage Capitalism, 1949-57, Thomas N. Thompson
China's Nationalization Of Foreign Firms: The Politics Of Hostage Capitalism, 1949-57, Thomas N. Thompson
Maryland Series in Contemporary Asian Studies
No abstract provided.