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Full-Text Articles in Law
Abandonments In Bankruptcy: Unifying Competing Tax And Bankruptcy Policies, Michelle A. Cecil
Abandonments In Bankruptcy: Unifying Competing Tax And Bankruptcy Policies, Michelle A. Cecil
Faculty Publications
This Article attempts to resolve one such issue: the tax consequences of property abandonments by the bankruptcy trustee.
Rethinking The Role Of The Dormant Commerce Clause In State Tax Jurisdiction, Bradley W. Joondeph
Rethinking The Role Of The Dormant Commerce Clause In State Tax Jurisdiction, Bradley W. Joondeph
Faculty Publications
Perhaps the biggest controversy in state and local taxation today concerns the constitutional authority of the states to impose taxes on goods purchased over the Internet. Some argue that the current, bright-line rule of "physical presence" is the appropriate standard for determining a state's jurisdiction under the dormant Commerce Clause. Others contend that jurisdiction should instead be resolved on the more pragmatic basis of a firm's "economic presence" in the taxing state. Regardless, commentators seem to agree that the dormant Commerce Clause imposes jurisdictional limits on state taxation; the dispute concerns the content of those standards. This article contends that …
Taxing The New Intellectual Property Right, Xuan-Thao Nguyen, Jeffrey A. Maine
Taxing The New Intellectual Property Right, Xuan-Thao Nguyen, Jeffrey A. Maine
Faculty Publications
How should the acquisition of domain names be treated under the current tax regime for intellectual property? This article proposes that domain names that function as source identifiers should be treated under the tax regime applicable to trademarks. Generic domain names, however, possess inherent goodwill that dictates different treatment.