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The Effective Tax Rate Of The Largest Us And Eu Multinationals, Reuven S. Avi-Yonah, Yaron Lahav
The Effective Tax Rate Of The Largest Us And Eu Multinationals, Reuven S. Avi-Yonah, Yaron Lahav
Articles
The United States has the second highest statutory corporate tax rate in the Organization for Economic Co-Operation and Development (OECD) (after Japan).1 This has not always been the case. After the Tax Reform Act of 1986 lowered the U.S. rate from 46% to 34%,2 the United States had one of the lowest statutory corporate tax rates in the OECD.3 In the past twenty-five years, however, the U.S. rate has remained essentially unchanged (it was raised to 35% in 1993),4 while most other OECD countries reduced their statutory rate so that the OECD average statutory corporate tax rate is 25.1%.
Symposium On International Taxation And Competitiveness: Introduction And Overview, Reuven S. Avi-Yonah, Nicola Sartori
Symposium On International Taxation And Competitiveness: Introduction And Overview, Reuven S. Avi-Yonah, Nicola Sartori
Articles
In February, 2012, the Treasury and White House unveiled President Obama's Framework for Business Tax Reform. A major proposal was to abolish the deferral on income earned by foreign subsidiaries of U.S. corporations ("CFCs").
Clinical Faculty In The Legal Academy: Hiring, Promotion And Retention, Bryan L. Adamson, Calvin G. C. Pang, Bradford Colbert, Kathy Hessler, Katherine R. Kruse, Robert R. Kuehn, Mary Helen Mcneal, David A. Santacroce
Clinical Faculty In The Legal Academy: Hiring, Promotion And Retention, Bryan L. Adamson, Calvin G. C. Pang, Bradford Colbert, Kathy Hessler, Katherine R. Kruse, Robert R. Kuehn, Mary Helen Mcneal, David A. Santacroce
Articles
The Chair of the Association of American Law Schools (AALS) Section on Clinical Legal Education appointed us in 2005 to the Task Force on the Status of Clinicians and the Legal Academy (Task Force) to examine who is teaching in clinical programs and using clinical methodologies in American law schools and to identify the most appropriate models for clinical appointments within the legal academy. Our charges reflected two ongoing concerns: 1) the need to collect valid, reliable, and helpful data that would inform discussions on the breadth of clinical education in the legal academy and the status of clinical educators …