Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- European Commission; Apple Inc.; EU Member States; Fiscal policies; Tax regulations; General Court of the European Union; U.S. Department of the Treasury; European Community; Harmonization; European Union (EU); EU Single Market; Treaty of the European Union (TFEU); Treaty Establishing the European Community; Organization for Economic and Development (OECD); International Monetary Fund (IMF); Foreign direct investment; Ireland; Google; Facebook; Transfer Pricing Guidelines; Transactional net margin method; transactional profit split; International tax system (1)
- Foreign Investment; Australia; EB-5 Visas; Australia; Foreign Acquistions and Takeover Act 1975; Foreign Investment Review Board; Real estate; United States; Immigration Act of 1990; Targeted Employment Areas; Greencard; Regional Center Program; Australian Taxation Office; Tax; Limited liability corporations citizenship; China; Chinese investors; Immigrant Investor Program; U.S. Treasury Department (1)
Articles 1 - 2 of 2
Full-Text Articles in Law
Tax In The World Of Antitrust Enforcement: European Commission’S State Aid Investigations Into Eu Member States’ Tax Rulings, Nina Hrushko
Tax In The World Of Antitrust Enforcement: European Commission’S State Aid Investigations Into Eu Member States’ Tax Rulings, Nina Hrushko
Brooklyn Journal of International Law
In August 2016, after a two-year investigation, the European Commission issued a negative State aid ruling against Ireland, finding that the country had provided illegal tax benefits to Apple Inc. and requesting the government to collect €13 billion in retroactive taxes from the company. This decision sparked a heated debate around the globe about the European Commission’s authority to interfere into the individual EU Member States’ fiscal policies and order retroactive tax recoveries. This Note explores the application of EU State aid rules to tax laws and, in particular, EU Member States’ tax rulings, and discusses the European Commission’s investigations …
Looking To Australia To Overhaul U.S. Foreign Investment In Real Estate, Stephanie L. Kahn
Looking To Australia To Overhaul U.S. Foreign Investment In Real Estate, Stephanie L. Kahn
Brooklyn Journal of International Law
This Note examines the controversy of the EB-5 Immigrant Investor Visa, which was created under the 1990 U.S. Immigration Act. The EB-5 Immigrant Investor Visa was meant to encourage foreign investment in U.S. real estate. Under the EB-5 immigrant visa program, an investor can obtain U.S. permanent residency through the EB-5 category, if the investor fulfills either of the two requirements. After an applicant proves they have met the requirements, the holder of the visa and their immediate family members can begin their paths to citizenship, first through the Greencard program. While created with good intent, the EB-5 visa program …