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Full-Text Articles in Law
Why The Mli Will Have Limited Direct Impact On Base Erosion Profit Sharing, Joseph Morley
Why The Mli Will Have Limited Direct Impact On Base Erosion Profit Sharing, Joseph Morley
Northwestern Journal of International Law & Business
No abstract provided.
I Got 99 Problems And They’Re All Fatca, Nirav (Jonathan) Dhanawade
I Got 99 Problems And They’Re All Fatca, Nirav (Jonathan) Dhanawade
Northwestern Journal of International Law & Business
Offshore personal income tax evasion accounts for approximately $50 billion in annual lost revenue for the United States. These large sums of money are squirrelled away in tax havens—jurisdictions, such as Aruba, the Cayman Islands, and Dubai, whose laws allow some U.S. citizens to evade paying their U.S. income taxes. Before the Foreign Account Tax Compliance Act (FATCA) was enacted, U.S. citizens could avoid taxes on passive income by not reporting this income to the Internal Revenue Service (IRS). To detect tax evasion, the IRS pursued U.S. citizens with undeclared assets in foreign banks. But the IRS’s quest was largely …
Competition Policy In Developing Economies: The Case Of Brazil Symposium On Competition Law And Policy In Developing Countries , Gesner Oliveira, Thomas Fujiwara
Competition Policy In Developing Economies: The Case Of Brazil Symposium On Competition Law And Policy In Developing Countries , Gesner Oliveira, Thomas Fujiwara
Northwestern Journal of International Law & Business
The objective of this article is to discuss the implementation of competition policy in Brazil through a historical perspective. In contrast with the experience of various OECD countries, including the United States in particular, competition policy in Brazil has only recently become relevant. However, its increasing prevalence has not been preceded by the development of a competition culture and institutions. This fact has several implications for policy making. Best practices in the OECD countries cannot be automatically imported without due attention to the peculiarities of a developing economy. This paper is divided into five sections. Section II describes the different …