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Articles 1 - 5 of 5
Full-Text Articles in Law
I Want Out – Tax Considerations In Exiting A Partnership, James B. Sowell
I Want Out – Tax Considerations In Exiting A Partnership, James B. Sowell
William & Mary Annual Tax Conference
No abstract provided.
Partnership Current Developments, Robert J. Crnkovich, Steven M. Friedman
Partnership Current Developments, Robert J. Crnkovich, Steven M. Friedman
William & Mary Annual Tax Conference
No abstract provided.
Compensating Owners And Key Employees Of Partnerships And Llc's, Elizabeth E. Drigotas, Steven R. Schneider
Compensating Owners And Key Employees Of Partnerships And Llc's, Elizabeth E. Drigotas, Steven R. Schneider
William & Mary Annual Tax Conference
No abstract provided.
Agenda: Free, Prior And Informed Consent: Pathways For A New Millennium, University Of Colorado Boulder. Getches-Wilkinson Center For Natural Resources, Energy, And The Environment, University Of Colorado Boulder. School Of Law. American Indian Law Program
Agenda: Free, Prior And Informed Consent: Pathways For A New Millennium, University Of Colorado Boulder. Getches-Wilkinson Center For Natural Resources, Energy, And The Environment, University Of Colorado Boulder. School Of Law. American Indian Law Program
Free, Prior and Informed Consent: Pathways for a New Millennium (November 1)
Presented by the University of Colorado's American Indian Law Program and the Getches-Wilkinson Center for Natural Resources, Energy & the Environment.
The United Nations Declaration on the Rights of Indigenous Peoples (UNDRIP), along with treaties, instruments, and decisions of international law, recognizes that indigenous peoples have the right to give "free, prior, and informed consent" to legislation and development affecting their lands, natural resources, and other interests, and to receive remedies for losses of property taken without such consent. With approximately 150 nations, including the United States, endorsing the UNDRIP, this requirement gives rise to emerging standards, obligations, and opportunities …
Passthrough Entities: The Missing Element In Business Tax Reform, Karen C. Burke
Passthrough Entities: The Missing Element In Business Tax Reform, Karen C. Burke
UF Law Faculty Publications
Reform of the U.S. corporate tax system is again on the agenda. Despite important differences, many current proposals share two common goals: (1) reducing the statutory corporate tax rate to improve U.S. “international competitiveness” and (2) broadening the corporate tax base by reducing or eliminating business expenditures to offset revenue losses. Given the significance of the passthrough sector and the relationship between individual and corporate taxes, however, such reforms need to be considered within a broader context. Part I of this article discusses the growing significance of the passthrough sector, which now accounts for roughly half of net business income. …