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Articles 1 - 21 of 21
Full-Text Articles in Law
Policing The Good Guys: Regulation Of The Charitable Sector Through A Federal Charity Oversight Board, Terri Lynn Helge
Policing The Good Guys: Regulation Of The Charitable Sector Through A Federal Charity Oversight Board, Terri Lynn Helge
Cornell Journal of Law and Public Policy
No abstract provided.
Money For Nothing And The Stocks For Free: Taxing Executive Compensation, Meredith R. Conway
Money For Nothing And The Stocks For Free: Taxing Executive Compensation, Meredith R. Conway
Cornell Journal of Law and Public Policy
No abstract provided.
The Reform Of Corporate Taxation In The European Union, Nina Winkler
The Reform Of Corporate Taxation In The European Union, Nina Winkler
Cornell Law School Inter-University Graduate Student Conference Papers
The Commission of the European Communities is currently drafting a proposal for an EU Directive to implement the first comprehensive corporate tax strategy for the Internal Market. The adoption of a common consolidated corporate tax base for EU multinational enterprises is one of today’s most highly debated issues on Brussels’ political agenda. Since the reform would affect all international companies conducting business in the Internal Market, it should also be of great interest for non-EU corporate and tax law scholars and lawyers. The paper critically evaluates the key advantages and disadvantages of the concept of an EU consolidated tax base …
Civic Renewal And The Regulation Of Nonprofits, Miriam Galston
Civic Renewal And The Regulation Of Nonprofits, Miriam Galston
Cornell Journal of Law and Public Policy
No abstract provided.
The Encryption Export Tax: A Proposed Solution And Remedy To The Issues And Costs Associated With Exporting Encryption Technology, John L. Paik
Cornell Journal of Law and Public Policy
No abstract provided.
The Foreign Base Company Sales Income Of Controlled Foreign Corporations, Eric T. Laity
The Foreign Base Company Sales Income Of Controlled Foreign Corporations, Eric T. Laity
Cornell International Law Journal
No abstract provided.
Future Of Source-Based Taxation Of The Income Of Multinational Enterprises , Robert A. Green
Future Of Source-Based Taxation Of The Income Of Multinational Enterprises , Robert A. Green
Cornell Law Review
No abstract provided.
Taxes And Torts , Joseph M. Dodge
Taxes And Torts , Joseph M. Dodge
Fishing For Dollars: The Irs Changes Course In Classifying Fishermen For Employment Tax Purposes, Matthew J. Rita
Fishing For Dollars: The Irs Changes Course In Classifying Fishermen For Employment Tax Purposes, Matthew J. Rita
Cornell Law Review
No abstract provided.
Impact Of The Tax Reform Act Of 1986 On Lifetime Transfers Of Appreciated Property For Conservation Purposes , Konrad J. Liegel
Impact Of The Tax Reform Act Of 1986 On Lifetime Transfers Of Appreciated Property For Conservation Purposes , Konrad J. Liegel
Cornell Law Review
No abstract provided.
Tax And Exchange Rate Aspects Of Private Investment In Canadian Vacation Property, James Polan
Tax And Exchange Rate Aspects Of Private Investment In Canadian Vacation Property, James Polan
Cornell International Law Journal
No abstract provided.
Recent Changes In The Possessions Corporation System Of Taxation: Their Efficacy And Their Relationship To Puerto Rico’S Economic Development, George C. Rockas
Recent Changes In The Possessions Corporation System Of Taxation: Their Efficacy And Their Relationship To Puerto Rico’S Economic Development, George C. Rockas
Cornell International Law Journal
No abstract provided.
Earned Income Deduction: Congress’S 1981 Response To The Marriage Penalty Tax, Pamela B. Gann
Earned Income Deduction: Congress’S 1981 Response To The Marriage Penalty Tax, Pamela B. Gann
Cornell Law Review
No abstract provided.
Fairness In Rate Cuts In The Individual Income Tax, Alan L. Feld
Fairness In Rate Cuts In The Individual Income Tax, Alan L. Feld
Cornell Law Review
No abstract provided.
Ages And Themes Of Income Taxation: Savings And Investment, Russell K. Osgood
Ages And Themes Of Income Taxation: Savings And Investment, Russell K. Osgood
Cornell Law Review
No abstract provided.
Capital Gain Treatment Of A Sale Of Computer Software By A Research And Development Limited Partnership, Peter T. Beach
Capital Gain Treatment Of A Sale Of Computer Software By A Research And Development Limited Partnership, Peter T. Beach
Cornell Law Review
No abstract provided.
The Estate Tax Deduction For Administration Expenses: Reformulating Complementary Roles For Federal And State Law Under I.R.C 2053 (A)(2), Paul L. Caron
Cornell Law Review
No abstract provided.
Service Discretion And Burden Of Proof In International Tax Cases Involving Section 482, Robert A. Voorhis
Service Discretion And Burden Of Proof In International Tax Cases Involving Section 482, Robert A. Voorhis
Cornell International Law Journal
No abstract provided.
Carryover Basis Repeal And Reform Of The Transfer Tax System, Russell K. Osgood
Carryover Basis Repeal And Reform Of The Transfer Tax System, Russell K. Osgood
Cornell Law Review
No abstract provided.
Narrowing I.R.S. Discretion: Standard Of Review Under I.R.C. 7477, Elizabeth W. Taylor
Narrowing I.R.S. Discretion: Standard Of Review Under I.R.C. 7477, Elizabeth W. Taylor
Cornell International Law Journal
No abstract provided.