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Full-Text Articles in Law
Shining A Light On Tax Avoidance, Hern Kuan Liu, Vincent Ooi
Shining A Light On Tax Avoidance, Hern Kuan Liu, Vincent Ooi
Research Collection Yong Pung How School Of Law
Tax avoidance is a technical legal term which has a precise meaning in law. This can be compared to the more general term of "tax dodging", which has no such technical legal meaning. In light of this, we think it might be useful to explain the concept of tax avoidance.
Questioning Quill, Hayes R. Holderness
Questioning Quill, Hayes R. Holderness
Law Faculty Publications
The physical presence rule of Quill Corp. v. North Dakota is under increasing attack from the “Kill Quill” movement — a consortium of state tax administrators, industry leaders, and academics opposed to the decision. The physical presence rule prohibits states from requiring many out-of-state vendors to collect taxes on goods sold into the states. Kill Quill states have grown increasingly aggressive, and litigation is well underway in South Dakota and Alabama over those states’ direct disregard for the rule. As a petition to the Supreme Court for certiorari grows closer, the case for overturning the physical presence rule remains cloudy. …