Open Access. Powered by Scholars. Published by Universities.®
- Institution
- Keyword
-
- International taxation (2)
- Taxation (2)
- And cost of capital allowance (COCA) (1)
- Automobiles (1)
- Bailout (1)
-
- Capital export neutrality (1)
- Capital export neutrality (CEN) (1)
- Capital import neutrality (1)
- Capital import neutrality (CIN) (1)
- Capital ownership neutrality (1)
- Capital ownership neutrality (CON) (1)
- Competitiveness (1)
- Credit crunch (1)
- Development (1)
- Doha Round (1)
- Economy (1)
- Foreign direct investment (1)
- Foreign tax credit (1)
- Formulary apportionment (1)
- International competitiveness (1)
- International legal cooperation (1)
- International treaties (1)
- Mutual assistance (1)
- Residence-based taxation (1)
- Source-based taxation (1)
- Tax administration (1)
- Tax competition (1)
- Tax procedure (1)
- Tax treaties (1)
- Territorial taxation (1)
Articles 1 - 5 of 5
Full-Text Articles in Law
United States – Definitive Anti-Dumping And Countervailing Duties On Certain Products From China, Sungjoon Cho
United States – Definitive Anti-Dumping And Countervailing Duties On Certain Products From China, Sungjoon Cho
All Faculty Scholarship
No abstract provided.
Business Taxes And International Competitiveness: Understanding How Taxes Can Distort Capital Ownership And Designing A Nondistortive International Tax System, Michael S. Knoll
Business Taxes And International Competitiveness: Understanding How Taxes Can Distort Capital Ownership And Designing A Nondistortive International Tax System, Michael S. Knoll
All Faculty Scholarship
Around the world, policymakers are obsessed with the competitiveness of their domestic companies and domestically based multinational corporations (MNCs). Such concerns frequently influence policy, especially tax policy. In this paper, I develop a theory of how taxes affect the international competitiveness of businesses. I then use that theory to evaluate basic tax policy decisions, such as the choice between residence- and source-based taxation and the level of tax rates, and to understand the impact various provisions in the U.S. Internal Revenue Code are likely to have on the competitiveness of U.S.-based corporations and MNCs.
The Demise Of Development In The Doha Round Negotiations, Sungjoon Cho
The Demise Of Development In The Doha Round Negotiations, Sungjoon Cho
All Faculty Scholarship
This article provides a concise history of the Doha Round negotiation, analyzes its deadlock, and offers some suggestions for a successful Doha deal and for developing countries. The article observes that the nearly decade-long negotiation stalemate is symptomatic of diametrically opposed perceptions of the nature of the Round between developed and developing countries. While developed countries appear to be increasingly oblivious to Doha’s original genesis, developing countries vehemently condemn their narrow commercial focus in the Doha Round talks. It will not be easy to untie this Gordian knot since both developed and developing countries tend to think that no deal …
United States Of America Experience With And Administrative Practice Concerning Mutual Assistance In Tax Affairs, Henry Ordower
United States Of America Experience With And Administrative Practice Concerning Mutual Assistance In Tax Affairs, Henry Ordower
All Faculty Scholarship
This report was part of the project for the 2009 meeting of the European Association of Tax Law Professors in Santiago de Compostela, Spain. The general reporter for the project was Professor Dr. Roman Seer, Ruhr Universität, Bochum, Germany. The report identifies and discusses United States cooperation with the member states of the European Union through treaties and other agreements on matters of sharing tax and taxpayer information and assisting in assembling tax information and collecting tax revenue. The United States report responds to questions that the general reporter posed and provides additional information concerning United States tax procedure.
The Corporate Income Tax And The Competitiveness Of U.S. Industries, Michael S. Knoll
The Corporate Income Tax And The Competitiveness Of U.S. Industries, Michael S. Knoll
All Faculty Scholarship
Hit hard by the financial crisis and recession, U.S. auto producers are seeking a massive bailout from the U.S. Congress. Many reasons are given for the U.S. auto industry’s lack of competitiveness including the U.S. corporate income tax. Although it is regularly asserted that there is a direct connection between the corporate income tax and competitiveness, what that connection is has not been carefully spelled out. In this essay, I describe how the corporate income tax directly harms the competitiveness of U.S. industries. I show that the mechanism differs depending upon whether the U.S. industry is defined as the global …