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Articles 1 - 30 of 621
Full-Text Articles in Law
The Transfer Pricing Regs Need A Good Edit, Susan C. Morse
The Transfer Pricing Regs Need A Good Edit, Susan C. Morse
Pepperdine Law Review
The U.S. government has broad discretion to change the transfer pricing regulations as they apply to corporate multinationals, and these regulations need changing because they give too much leeway to taxpayers and will continue to serve an important function in the division of international tax jurisdiction regardless of the fate of pending reform proposals. Xilinx and Veritas illustrate that taxpayers whose transfer pricing is challenged can successfully defend themselves using arm’s length definitions in the government’s own regulations. U.S. tax administrators should write revised transfer pricing rules that afford taxpayers less contracting freedom. They should incrementally add formulaic elements to …
Putting The Reign Back In Sovereign, Allison Christians
Putting The Reign Back In Sovereign, Allison Christians
Pepperdine Law Review
In its first term, the Obama administration enacted two pieces of legislation, each designed to protect an increasingly vulnerable income tax base, and each of which had the potential to set a new and unprecedented course for no less than the regulation of the global economy by the nation-state. The first, the Foreign Account Tax Compliance Act (FATCA), sought to end global tax evasion through tax havens. The second, a little-noticed two-page addendum to the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank), sought to end the contribution of American multinationals to corruption in governance by codifying the transparency …
A Proposal For The Tax Treatment Of Interest In A Territorial System, Martin A. Sullivan
A Proposal For The Tax Treatment Of Interest In A Territorial System, Martin A. Sullivan
Pepperdine Law Review
To prevent negative effective tax rates in a territorial system, a multinational corporation’s deductions for interest expense attributable to foreign profits must be disallowed. To determine what portion of worldwide interest is foreign, it is commonly suggested that interest be allocated in proportion to assets. Because it would ease administrative problems and because it would reduce the incentives to shift profits through aggressive transfer pricing, allocation of interest in proportion to gross profits would be a superior approach. Also, contrary to the usual argument, the United States should not be reluctant to unilaterally adopt interest disallowance rules because it would …
Corporate And International Tax Reform: Proposals For The Second Obama Administration (And Beyond), Reuven S. Avi-Yonah
Corporate And International Tax Reform: Proposals For The Second Obama Administration (And Beyond), Reuven S. Avi-Yonah
Pepperdine Law Review
The passage of the American Taxpayer Relief Act of 2012 (“ATRA”) offers an opportune moment to consider proposals for corporate and international tax reform. With the debate over individual tax rates for the income and estate tax settled for the present, the President and Congress are free to consider broader reforms. This paper will attempt to raise some proposals for US corporate and international tax reform, beginning with long-term options (a 10 year horizon), continuing with the medium term (2-5 years) and concluding with short-term options (1-2 years). The main proposals are for the US to adopt a VAT and …
Passthrough Entities: The Missing Element In Business Tax Reform, Karen C. Burke
Passthrough Entities: The Missing Element In Business Tax Reform, Karen C. Burke
Pepperdine Law Review
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. …
Who Killed The Rule Against Perpetuities?, Grayson M. P. Mccouch
Who Killed The Rule Against Perpetuities?, Grayson M. P. Mccouch
Pepperdine Law Review
During the last two decades more than half the states have either abolished or substantially weakened the traditional rule against perpetuities. The increased demand for perpetual trusts is widely attributed to the ability of such trusts to avoid federal wealth transfer taxes. Furthermore, recent empirical studies confirm a correlation between repeal of the rule against perpetuities (coupled with favorable state income tax treatment) and increased personal trust assets and average account size. This symposium article discusses the asymmetric benefits and drawbacks of perpetual trusts and concludes that the decline of the rule against perpetuities cannot be explained solely in terms …
The Globalization Of Corporate Tax Reform, Steven A. Bank
The Globalization Of Corporate Tax Reform, Steven A. Bank
Pepperdine Law Review
With the growth of multinational corporations and its effect on corporate tax revenues, it is not surprising that international tax reform is a major part of President Obama’s Framework for Business Tax Reform as he begins his second term. Noticeably missing from this and other discussions of the major structural reform proposals, however, is any mention of the influence and importance of international corporate tax reform efforts. Although the concern over corporate tax evasion is especially pronounced in the U.S., the "decentering" of multinational corporations and corporate tax revenues is by no means an exclusively American problem. Around the world, …
Occupy The Tax Code: Using The Estate Tax To Reduce Inequality And Spur Economic Growth, Paul L. Caron, James R. Repetti
Occupy The Tax Code: Using The Estate Tax To Reduce Inequality And Spur Economic Growth, Paul L. Caron, James R. Repetti
Pepperdine Law Review
Inequality has been increasing in the United States. We should care about this increase because inequality contributes to a variety of adverse social consequences that persist across generations. There is also substantial empirical evidence that inequality has a long-term negative impact on economic growth. For many decades, federal tax policy has played an important role in reducing inequality, although the impact of federal taxes on inequality has waxed and waned depending on the focus of elected officials. We argue that the estate tax is a particularly apt vehicle to reduce inequality because inheritances are a major source of wealth among …
Distracted From Distraction By Distraction: Reimagining Estate Tax Reform, Edward J. Mccaffery
Distracted From Distraction By Distraction: Reimagining Estate Tax Reform, Edward J. Mccaffery
Pepperdine Law Review
Recent legislation has left a gift and estate tax that will apply to far fewer than 1% of all decedents each year. This Article, prepared for a symposium on Tax Advice for the Second Obama Administration, argues that the estate tax has become largely irrelevant, except ironically as a spur to the creation and perpetuation of dynastic wealth via 'Dynasty Trusts.' The tax no longer meets any compelling policy rationale, such as raising revenue, 'backing up” the income tax, injecting progression into the tax system, or breaking up large concentrations of wealth. It is time to move on, and to …
Access To Tax Injustice, Francine J. Lipman
Access To Tax Injustice, Francine J. Lipman
Pepperdine Law Review
Every morning, Monday through Friday, school children across the United States raise their voices in unison and pledge allegiance to America, with liberty and justice for all. America, in turn, pledges to these children and the world that it is a nation of liberty, justice, and laws. Laws drafted by representatives intended to follow through on America’s promise of liberty and justice for all. Yet for more than 16 million of these children and 30 million adults living in poverty in 2011, America does not deliver on its promise of justice. In a recent global study, America ranked 27th out …
Tax Reform And The American Middle Class, Kirk J. Stark, Eric M. Zolt
Tax Reform And The American Middle Class, Kirk J. Stark, Eric M. Zolt
Pepperdine Law Review
This essay examines how concern for the economic plight of the middle class should influence debates over federal tax reform. It begins with an overview of data on two key developments in American economic life over the past quarter century. The first is the deteriorating economic position of the middle class, a long-term trend illustrated by stagnant income growth, job polarization, and more limited economic opportunities as compared to earlier eras. The second development is the declining federal tax burden of the American middle class, including historically low average tax rates and relative tax shares, not just for the federal …
The 535 Report: A Pathway To Fundamental Tax Reform, Dorothy A. Brown
The 535 Report: A Pathway To Fundamental Tax Reform, Dorothy A. Brown
Pepperdine Law Review
This Essay argues that current tax policies that include special tax rates, loopholes and deductions disadvantage most Americans in favor of income received by a select few – especially members of Congress. The majority of taxpayers of color as well as white taxpayers are not eligible for the loopholes and special tax breaks that currently exist in our tax laws. Tax reform that eliminates special deals as a means to lowering tax rates for all is the best way forward towards a fairer and simpler tax system. Such reform is unlikely to occur in the absence of a “focusing event” …
Tax Advice For The Second Obama Administration, Paul L. Caron
Tax Advice For The Second Obama Administration, Paul L. Caron
Pepperdine Law Review
Twenty-five of the nation’s leading tax academics, practitioners, journalists, and public intellectuals gathered in Malibu, California on the Friday before President Obama’s second inauguration to plead for tax reform. The papers published in this issue of the Pepperdine Law Review provide very different prescriptions for America’s tax ills. But there is a unanimous diagnosis that the country’s tax system is sick indeed. A re-elected president’s inauguration offers a particularly propitious moment to put politics aside and embark on a treatment plan. If our lawmakers are interested in healing our tax wounds, the ideas presented in these pages offer a good …
Letting The Apes Run The Zoo: Using Tort Law To Provide Animals With A Legal Voice, Tania Rice
Letting The Apes Run The Zoo: Using Tort Law To Provide Animals With A Legal Voice, Tania Rice
Pepperdine Law Review
Science is increasingly showing us that animals have many cognitive similarities with humans. In addition to calls for changes in our animal protection statutes, members of the legal community have begun debating over whether animals, or a certain category of animals, should be granted legal rights. This approach has the potential for drastic societal ramifications. David S. Favre has proposed a tort action for animals as a compromise to the animal rights debate. This Comment explores the different approaches to seeking improved conditions for animals, and proposes an adjusted tort cause of action in response to criticisms of Favre's tort.
Louboutins And Legal Loopholes: Aesthetic Functionality And Fashion, Margot E. Parmenter
Louboutins And Legal Loopholes: Aesthetic Functionality And Fashion, Margot E. Parmenter
Pepperdine Law Review
Christian Louboutin redefined high-fashion footwear with his signature red sole. The shoes with the red soles have inspired pop music singles, museum retrospectives, and even articles in the New Yorker. Fashionistas around the world buy Louboutin’s shoes in droves, despite their prohibitory pricing. And so it came as no surprise when Louboutin took the equally famous and fashionable designer Yves Saint Laurent (YSL) to court in August of 2011 for stealing his look; after all, such a lucrative feature certainly required a level of jealous protection, and everyone who was anyone (in the world of haute couture footwear at least) …
Concerted Activity And Social Media: Why Facebook Is Nothing Like The Proverbial Water Cooler, Natalie J. Ferrall
Concerted Activity And Social Media: Why Facebook Is Nothing Like The Proverbial Water Cooler, Natalie J. Ferrall
Pepperdine Law Review
Social media is an increasingly powerful platform for expression. In late 2009, the National Labor Relations Board began to address the extent to which unionized employees could make disparaging comments about their employers on social media websites. To date, the Board has persisted in treating Internet communications the same as traditional, face-to-face interactions between employees. Additionally, the Board continues to apply dated precedent to current social media cases. This Comment argues that the Board's present approach is inadequate to address the distinct qualities of social media and sets forth recommendations for alternate ways to evaluate employee speech.
The Likely Impact Of National Federation On Commerce Clause Jurisprudence, Robert J. Pushaw Jr., Grant S. Nelson
The Likely Impact Of National Federation On Commerce Clause Jurisprudence, Robert J. Pushaw Jr., Grant S. Nelson
Pepperdine Law Review
In National Federation of Independent Businesses v. Sebelius, the Supreme Court exhaustively analyzed Congress’s constitutional power to enact the watershed Patient Protection and Affordable Care Act (ACA or “Obamacare”). The ACA imposes a “shared responsibility requirement,” popularly known as the “Individual Mandate” (IM), which forces Americans to buy medical insurance or pay a “penalty.” The ACA’s text and legislative history, as well as the public defenses of it by President Obama and his supporters, consistently described the IM as a valid exercise of Congress’s power “[t]o regulate Commerce . . . among the several States.” This reliance on the Commerce …
Using Clinical Practice Guidelines And Knowledge Translation Theory To Cure The Negative Impact Of The National Hospital Peer Review Hearing System On Healthcare Quality, Cost, And Access, Katharine Van Tassel
Using Clinical Practice Guidelines And Knowledge Translation Theory To Cure The Negative Impact Of The National Hospital Peer Review Hearing System On Healthcare Quality, Cost, And Access, Katharine Van Tassel
Pepperdine Law Review
According to an estimate by the Institute of Medicine made over a decade ago, treatment errors in hospitals alone caused 98,000 deaths yearly. This Institute of Medicine report is proving to be conservative. A recent Consumer Reports investigation came to the conclusion that “[m]ore than 2.25 million Americans will probably die from medical harm this decade…. That’s like wiping out the entire populations of North Dakota, Rhode Island, and Vermont. It’s a manmade disaster.” Thus, it appears that the three major systems in the United States that are designed to improve the quality of patient care — the state medical …
Third Time's The Charm: The Coming Impact Of The Restatement (Third) Restitution And Unjust Enrichment In Bankruptcy, C. Scott Pryor
Third Time's The Charm: The Coming Impact Of The Restatement (Third) Restitution And Unjust Enrichment In Bankruptcy, C. Scott Pryor
Pepperdine Law Review
Bankruptcy courts have frequently been characterized as courts of equity. Often this characterization has accompanied unusually relaxed interpretation or application of a provision of the Bankruptcy Code. However, this understanding does not exhaust the meaning of equity in bankruptcy. Historically, equity covered a large range of topics–trusts and estates, injunction, contracts, specific performance, unjust enrichment, restitution, and disgorgement. In addition, equity was not limited to particular remedies. Equity’s remedies certainly included money damages but recognized many more. The law of equity was substantive as well as remedial; it recognized primary rights as well as secondary rights of rectification. Among equity's …
Volume I Index, Benjamin R. Herschbein
Drug Induced Insanity And Unconsciousness - A Clarification Of California Law, Jerome Bleiweis
Drug Induced Insanity And Unconsciousness - A Clarification Of California Law, Jerome Bleiweis
Pepperdine Law Review
No abstract provided.
Lis Pendens And Procedural Due Process, William B. Hanley
Lis Pendens And Procedural Due Process, William B. Hanley
Pepperdine Law Review
No abstract provided.
Steed V. Imperial Airlines, Clay Plotkin
The California Supreme Court, Pettit And Disciplinary Proceedings Against Teachers, John H. Paulsen
The California Supreme Court, Pettit And Disciplinary Proceedings Against Teachers, John H. Paulsen
Pepperdine Law Review
No abstract provided.
Lindros V. Governing Board Of Torrance Unified School District , Patrick Callahan
Lindros V. Governing Board Of Torrance Unified School District , Patrick Callahan
Pepperdine Law Review
No abstract provided.
The Battered Child Syndrome, Jerry A. Ramsey, Byron J. Lawler
The Battered Child Syndrome, Jerry A. Ramsey, Byron J. Lawler
Pepperdine Law Review
No abstract provided.
Comment: First Amendment Rights Of Prisoners To Have Access To The News Media In Relation To Administrative Policy Bans Upon Such Access , Sharon Hass
Pepperdine Law Review
No abstract provided.
Regulation - The Balance Point , W. D. Brewer
Regulation - The Balance Point , W. D. Brewer
Pepperdine Law Review
No abstract provided.
The Equal Rights Amendment: The Contribution Of Our Generation Of Americans, Walter Karabian
The Equal Rights Amendment: The Contribution Of Our Generation Of Americans, Walter Karabian
Pepperdine Law Review
No abstract provided.
To Get A Diploma Or To Get Welfare: Duncan's Dilemma, Nina E. West
To Get A Diploma Or To Get Welfare: Duncan's Dilemma, Nina E. West
Pepperdine Law Review
No abstract provided.