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Full-Text Articles in Law

The Role Of International Law And Practice In Addressing International Tax Issues In The Global Era, Charles H. Gustafson Jan 2011

The Role Of International Law And Practice In Addressing International Tax Issues In The Global Era, Charles H. Gustafson

Villanova Law Review

The article discusses the role of international law and practice in deciphering complex international tax policy and administration issues as of July 2011. An August 2009 deal between the U.S. and Switzerland, known as the U.S.-Swiss Agreement, is also mentioned. The international law of jurisdiction is examined as it relates to the issue of double taxation.


Selected International Aspects Of Fundamental Tax Reform Proposals, Stephen E. Shay, Victoria P. Summers Jul 1997

Selected International Aspects Of Fundamental Tax Reform Proposals, Stephen E. Shay, Victoria P. Summers

University of Miami Law Review

No abstract provided.


Comment On Shay And Summers: Selected International Aspects Of Fundamental Tax Reform Proposals, Reuven S. Avi-Yonah Jul 1997

Comment On Shay And Summers: Selected International Aspects Of Fundamental Tax Reform Proposals, Reuven S. Avi-Yonah

University of Miami Law Review

No abstract provided.


Comment: What's On Second?, George Mundstock Jul 1997

Comment: What's On Second?, George Mundstock

University of Miami Law Review

No abstract provided.


International Aspects Of Fundamental Tax Restructuring: Practice Or Principle?, Michael J. Graetz Jul 1997

International Aspects Of Fundamental Tax Restructuring: Practice Or Principle?, Michael J. Graetz

University of Miami Law Review

No abstract provided.


International Tax Evasion And Tax Fraud: Typical Schemes And The Legal Issues Raised By Their Detection And Prosecution, Hugh Spall Dec 1982

International Tax Evasion And Tax Fraud: Typical Schemes And The Legal Issues Raised By Their Detection And Prosecution, Hugh Spall

University of Miami Inter-American Law Review

No abstract provided.