Business Commons^™

The Contemporary Tax Journal Volume 12, No. 2 – Winter 2023

The Contemporary Tax Journal

No abstract provided.

The 39th Annual Tei-Sjsu High Tech Tax Institute Conference On Nov 6 – 7, 2023, Tom He Cpa, Aizhan Toibazarova

The Contemporary Tax Journal

No abstract provided.

The Contemporary Tax Journal’S Interview With Mr. Wayne Monfries, Enas Al-Mais

The Contemporary Tax Journal

No abstract provided.

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 …

Transition-Denial And Structural Adjustment: Causation And Culpability In The Cuban Economy, José Gabilondo

FIU Law Review

In 2020, Cuba implemented the Tarea Ordenamiento (Tarea), the most significant economic reform since the construction of the socialist economy after the Revolution. Signaling an eclectic brand of Cuban socialism, the Tarea clears away three decades of tried and failed economic doctrines, drawing a new fiscal border around state enterprises, nodding to market realities, and preparing the island for greater insertion into the world economy. While the political economy of post-Castro Cuba has changed in this way, the United States continues to subject the island to an unprecedented program of unilateral sanctions, universally condemned as a breach of human rights, …