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Book Review: International Tax Policy: Between Competition And Cooperation, Yariv Brauner
Book Review: International Tax Policy: Between Competition And Cooperation, Yariv Brauner
UF Law Faculty Publications
The author reviews International Tax Policy: Between Competition and Cooperation. By Tsilly Dagan. Cambridge Tax Law Series, 2018.
An International Tax Regime In Crystallization, Yariv Brauner
An International Tax Regime In Crystallization, Yariv Brauner
UF Law Faculty Publications
The grand illusion of a single, worldwide, tax system that will eliminate all international inefficiencies, and assist all the nations of the world to maximize their relative advantages, is, as commonly accepted, utopian. The tax, academic and professional, writing in the field of international taxation, and cross-border interaction, between tax systems and jurisdictions has grown, exponentially, in the last decade, but no significant work has been done to prove, or disprove, the naivety of this hypothesis. Some scholars and tax executives, in certain international organizations, have discussed ideas along this line, but no single organization has, seriously, attempted to promote …
International Tax Planning After Check-The-Box, Monica Gianni
International Tax Planning After Check-The-Box, Monica Gianni
UF Law Faculty Publications
Monica Gianni examines the international tax planning and structuring opportunities generated by the check-the-box regulations and evaluates the federal revenue authorities’ attempts to curb the resultant “abuses.”