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Articles 31 - 60 of 83
Full-Text Articles in Law
It-Apas - Vertical Harmonization Of Transfer - Pricing Standards, Richard Thompson Ainsworth
It-Apas - Vertical Harmonization Of Transfer - Pricing Standards, Richard Thompson Ainsworth
Faculty Scholarship
The World Customs Organization (WCO) and the Organization of Economic Cooperation and Development (OECD) have begun considering the harmonization of transfer pricing norms among income tax, customs and VAT regimes. Two conferences have been organized in May of 2006 and 2007.
These conferences have concluded so far: (a) that more analysis is needed; (b) that harmonization will require adjustments on all sides; and (c) that pilot projects (real world statutory and administrative efforts to harmonize) or case studies in harmonization (hypothetical fact patterns) are needed to facilitate consideration. This paper assesses the three basic paths being pursued at the present …
Recent Developments In Federal Income Taxation, Ira B. Shepard
Recent Developments In Federal Income Taxation, Ira B. Shepard
William & Mary Annual Tax Conference
No abstract provided.
It-Apas: Harmonizing Inconsistent Transfer Pricing Rules In Income Tax - Customs - Vat, Richard Thompson Ainsworth
It-Apas: Harmonizing Inconsistent Transfer Pricing Rules In Income Tax - Customs - Vat, Richard Thompson Ainsworth
Faculty Scholarship
In most jurisdictions there are three separate spheres of transfer pricing analysis - income tax, customs and VAT. Although they share policy objectives, terminology and frequently borrowing methodologies from one another these domestic transfer pricing systems are not in harmony.
Businesses find this lack of harmony costly, problematical, but also a planning opportunity. The door is open for arbitrage.
What if the transfer pricing rules within a jurisdiction were harmonized? The World Customs Organization (WCO) and the Organization of Economic Cooperation and Development (OECD) are considering this question.
This paper synthesizes the range of transfer pricing regimes currently in use, …
Federal Income Tax Examinations Of Pass-Through Entities, Gerald A. Kafka, Kari M. Larson
Federal Income Tax Examinations Of Pass-Through Entities, Gerald A. Kafka, Kari M. Larson
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments In Federal Income Taxation, Ira B. Shepard
Recent Developments In Federal Income Taxation, Ira B. Shepard
William & Mary Annual Tax Conference
No abstract provided.
The Taxing Power, The Sixteenth Amendment, And The Meaning Of ‘Incomes,’, Erik M. Jensen
The Taxing Power, The Sixteenth Amendment, And The Meaning Of ‘Incomes,’, Erik M. Jensen
Faculty Publications
This article examines the debates leading to the enactment of the 1894 income tax, which the Supreme Court struck down in 1895, and the Sixteenth Amendment, ratified in 1913, and concludes that an income tax and a tax on consumption were understood to be fundamentally different types of taxes. The author argues that the term “taxes on incomes” in the Sixteenth Amendment should be interpreted with that distinction in mind. The Amendment was intended to make a “tax on incomes,” and only a tax on incomes, possible without the apportionment that would otherwise be required for a direct tax. For …
Class Warfare 1988-2005 Over Top Individual Income Tax Rates: Teeter-Totter From Soak-The-Rich To Robin-Hood-In-Reverse, John W. Lee
Faculty Publications
No abstract provided.
Income Tax Issues For Lessors And Lessees (Slides), Susan T. Edlavitch, Robert D. Schachat
Income Tax Issues For Lessors And Lessees (Slides), Susan T. Edlavitch, Robert D. Schachat
William & Mary Annual Tax Conference
No abstract provided.
Income Tax Issues For Lessors And Lessees, Susan T. Edlavitch, Robert D. Schachat
Income Tax Issues For Lessors And Lessees, Susan T. Edlavitch, Robert D. Schachat
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments In Federal Income Taxation, Ira B. Shepard
Recent Developments In Federal Income Taxation, Ira B. Shepard
William & Mary Annual Tax Conference
No abstract provided.
The Capital Gains "Sieve" And The "Farce" Of Progressivity 1921-1986, John W. Lee
The Capital Gains "Sieve" And The "Farce" Of Progressivity 1921-1986, John W. Lee
Faculty Publications
No abstract provided.
Recent Developments In Federal Income Taxation, Ira B. Shepard
Recent Developments In Federal Income Taxation, Ira B. Shepard
William & Mary Annual Tax Conference
No abstract provided.
Income, Gift And Estate Tax Smart Ways To Save For College: Section 529 Plans, Esas & More, James W.C. Canup, Diana F. Cantor
Income, Gift And Estate Tax Smart Ways To Save For College: Section 529 Plans, Esas & More, James W.C. Canup, Diana F. Cantor
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments In Federal Income Taxation, Ira B. Shepard, Mary Ann Cohen
Recent Developments In Federal Income Taxation, Ira B. Shepard, Mary Ann Cohen
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments In Federal Income Taxation, Ira B. Shepard
Recent Developments In Federal Income Taxation, Ira B. Shepard
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments In Federal Income Taxation, Ira B. Shepard
Recent Developments In Federal Income Taxation, Ira B. Shepard
William & Mary Annual Tax Conference
No abstract provided.
Investing For After-Tax Returns: An Overview, Anne B. Shumadine
Investing For After-Tax Returns: An Overview, Anne B. Shumadine
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments In Federal Income Taxation, Ira B. Shepard, Martin J. Mcmahon Jr.
Recent Developments In Federal Income Taxation, Ira B. Shepard, Martin J. Mcmahon Jr.
William & Mary Annual Tax Conference
No abstract provided.
Bad Drafting - A Case Study Of The Design And Implementation Of The Income Tax Subsidies For Education, Glenn E. Coven
Bad Drafting - A Case Study Of The Design And Implementation Of The Income Tax Subsidies For Education, Glenn E. Coven
Faculty Publications
No abstract provided.
E-Tax: Fundamental Tax Reform And The Transition To A Currency-Free Economy, Daniel S. Goldberg
E-Tax: Fundamental Tax Reform And The Transition To A Currency-Free Economy, Daniel S. Goldberg
Faculty Scholarship
No abstract provided.
News Flash: The Income Tax Remains Constitutional, Erik M. Jensen
News Flash: The Income Tax Remains Constitutional, Erik M. Jensen
Faculty Publications
No abstract provided.
Recent Federal Income Tax Developments, Ira B. Shepard
Recent Federal Income Tax Developments, Ira B. Shepard
William & Mary Annual Tax Conference
No abstract provided.
State And Local Income And Franchise Tax Aspects Of Corporate Acquisitions, Peter L. Faber
State And Local Income And Franchise Tax Aspects Of Corporate Acquisitions, Peter L. Faber
William & Mary Annual Tax Conference
No abstract provided.
Selected Recent Federal Income Tax Developments, Ira B. Shepard
Selected Recent Federal Income Tax Developments, Ira B. Shepard
William & Mary Annual Tax Conference
No abstract provided.
Individual Tax Planning: Exhibit 1, James V. Duty
Individual Tax Planning: Exhibit 1, James V. Duty
William & Mary Annual Tax Conference
No abstract provided.
Individual Tax Planning, James V. Duty
Individual Tax Planning, James V. Duty
William & Mary Annual Tax Conference
No abstract provided.
Individual Tax Planning: Exhibit 3, James V. Duty
Individual Tax Planning: Exhibit 3, James V. Duty
William & Mary Annual Tax Conference
No abstract provided.
Individual Tax Planning: Exhibit 2, James V. Duty
Individual Tax Planning: Exhibit 2, James V. Duty
William & Mary Annual Tax Conference
No abstract provided.
Bpol Reform In Virginia: Putting The Income Tax Genie Back In The Bottle, William L.S. Rowe
Bpol Reform In Virginia: Putting The Income Tax Genie Back In The Bottle, William L.S. Rowe
William & Mary Annual Tax Conference
No abstract provided.
Recent Federal Income Tax Developments, Ira B. Shepard
Recent Federal Income Tax Developments, Ira B. Shepard
William & Mary Annual Tax Conference
No abstract provided.