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Articles 1 - 22 of 22
Full-Text Articles in Law
Saving The Next Superman: An Alternative Approach To The Taxation Of Copyright Termination Rights, Benjamin Newell
Saving The Next Superman: An Alternative Approach To The Taxation Of Copyright Termination Rights, Benjamin Newell
Journal of Intellectual Property Law
No abstract provided.
Trade Act Of 1974-Countervailing Duties-Nonexcessive Remission Of Foreign Excise Tax On Products Imported Into The United States Does Not Constitute A Bounty Or Grant Requiring The Levy Of Countervailing Duties, Garry Seltzer
Georgia Journal of International & Comparative Law
No abstract provided.
The Impact Of The United States Tax Laws On International Technology Transfer: An Overview And Some Suggestion For Minimizing The Bite, Marcus B. Finnegan, Robert E. Mccarthy
The Impact Of The United States Tax Laws On International Technology Transfer: An Overview And Some Suggestion For Minimizing The Bite, Marcus B. Finnegan, Robert E. Mccarthy
Georgia Journal of International & Comparative Law
No abstract provided.
Constitutional Law, Import-Export Clause: Non-Discriminatory, Fairly Apportioned Excise Tax Applied To Stevedoring Companies Loading And Unloading Goods In Imports And Export Transit Does Not Constitute An Import Or Duty Within The Prohibition Of The Import-Export Clause, Tony G. Mills
Georgia Journal of International & Comparative Law
No abstract provided.
Tax Incentives To Exportation: Alternatives To Disc, Timothy A. Peterson
Tax Incentives To Exportation: Alternatives To Disc, Timothy A. Peterson
Georgia Journal of International & Comparative Law
No abstract provided.
Through The Antiboycott Morass To An Export Priority, Mark D. Menefee, Don Samuel
Through The Antiboycott Morass To An Export Priority, Mark D. Menefee, Don Samuel
Georgia Journal of International & Comparative Law
No abstract provided.
A Practitioner's Guide To United States Employment Taxation Of Nonresident Aliens Working In The United States, John L. Gornall Jr., John B. Copenhaver
A Practitioner's Guide To United States Employment Taxation Of Nonresident Aliens Working In The United States, John L. Gornall Jr., John B. Copenhaver
Georgia Journal of International & Comparative Law
No abstract provided.
The Development Of Foreign Investment Law In Egypt And Its Effect On Private Foreign Investment, George E. Bushnell Iii
The Development Of Foreign Investment Law In Egypt And Its Effect On Private Foreign Investment, George E. Bushnell Iii
Georgia Journal of International & Comparative Law
No abstract provided.
Foreign Investment In The People's Republic Of China: Compensation Trade, Joint Ventures, Industrial Property Protection And Dispute Settlement, Kevin K. Maher
Foreign Investment In The People's Republic Of China: Compensation Trade, Joint Ventures, Industrial Property Protection And Dispute Settlement, Kevin K. Maher
Georgia Journal of International & Comparative Law
No abstract provided.
People's Republic Of China - Personal Income Tax, Olive E. Bell
People's Republic Of China - Personal Income Tax, Olive E. Bell
Georgia Journal of International & Comparative Law
No abstract provided.
International Tax Free Exchanges: The Structure Of I.R.C. Section 367, Vikram A. Gosain
International Tax Free Exchanges: The Structure Of I.R.C. Section 367, Vikram A. Gosain
Georgia Journal of International & Comparative Law
No abstract provided.
Tax Planning: Foreign Investment In United States Real Property, William H. Newton Iii
Tax Planning: Foreign Investment In United States Real Property, William H. Newton Iii
Georgia Journal of International & Comparative Law
No abstract provided.
The Treasury's Twenty Year Battle With Treaty Shopping: Article 16 Of The 1977 United States Model Treaty, Robert R. Oliva
The Treasury's Twenty Year Battle With Treaty Shopping: Article 16 Of The 1977 United States Model Treaty, Robert R. Oliva
Georgia Journal of International & Comparative Law
No abstract provided.
Multistate Export Trade Promotion Under The Export Trading Company Act Of 1982, Joseph M. Gannam
Multistate Export Trade Promotion Under The Export Trading Company Act Of 1982, Joseph M. Gannam
Georgia Journal of International & Comparative Law
No abstract provided.
Annual Survey Of Developments In International Trade Law: 1983, Georgia Journal Of International And Comparative Law
Annual Survey Of Developments In International Trade Law: 1983, Georgia Journal Of International And Comparative Law
Georgia Journal of International & Comparative Law
No abstract provided.
Annual Survey Of Developments In International Trade Law: 1984, Georgia Journal Of International And Comparative Law
Annual Survey Of Developments In International Trade Law: 1984, Georgia Journal Of International And Comparative Law
Georgia Journal of International & Comparative Law
No abstract provided.
Tax Reform Act Of 1984 - International Related-Party Factoring - A Major Tax Loophole For Multinational Corporations Is Closed, Phil Conner
Georgia Journal of International & Comparative Law
No abstract provided.
Tax Reform Act Of 1984 - Netherlands Antilles - Effect Of The Repeal Of The Withholding Tax On Portfolio Interest Payments To Foreign Investors, Lee C. Dilworth
Tax Reform Act Of 1984 - Netherlands Antilles - Effect Of The Repeal Of The Withholding Tax On Portfolio Interest Payments To Foreign Investors, Lee C. Dilworth
Georgia Journal of International & Comparative Law
No abstract provided.
New Tax Withholding Rules For Foreign-Owned United States Real Estate, John D. Maiers
New Tax Withholding Rules For Foreign-Owned United States Real Estate, John D. Maiers
Georgia Journal of International & Comparative Law
No abstract provided.
Annual Survey Of Developments In International Trade Law: 1985, Georgia Journal Of International And Comparative Law
Annual Survey Of Developments In International Trade Law: 1985, Georgia Journal Of International And Comparative Law
Georgia Journal of International & Comparative Law
No abstract provided.
Annual Survey Of Developments In International Trade Law: 1986, Paul G. Justice, Hilda H. King, John R. Schneider
Annual Survey Of Developments In International Trade Law: 1986, Paul G. Justice, Hilda H. King, John R. Schneider
Georgia Journal of International & Comparative Law
No abstract provided.
Structural Tax Exceptionalism, James M. Puckett
Structural Tax Exceptionalism, James M. Puckett
Georgia Law Review
Following the Supreme Court's landmark decision in Mayo Foundation for Medical Education and Research v. United States, many scholars of tax law have declared that Mayo marks the death of tax exceptionalism. The tax exceptionalist view holds that because tax is different or special, generally applicable administrative law procedural rules and doctrines do not apply in the tax context. In Mayo, however, the Supreme Court held that generally applicable administrative law rules and doctrines do apply to the Treasury Department and the IRS. Contrary to the prevailing narrative that proclaims the death of tax exceptionalism, this Article posits that the …