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Articles 1 - 30 of 108
Full-Text Articles in Law
Review Of Double Taxation And The League Of Nations, Reuven S. Avi-Yonah
Review Of Double Taxation And The League Of Nations, Reuven S. Avi-Yonah
Reviews
Should we continue adapting the OECD Model to address tax challenges arising from digitalization of the economy or has the time come for radical reform? Sunita Jogarajan asked that question in her last study of the League of Nations' work on double taxation in the 1920s. The historical analysis provided in her book seems to suggest that the international tax regime will continue to inevitably evolve and the OECD Model can adapt. Her extensive archival research, conducted at the League of Nations Archives, the United Kingdom National Archives (London) and the Seligman Archives, Columbia University (New York), clearly demonstrates that …
Consumption Tax, Double Taxation And The Taxes And Levies (Approved List For Collection) Act (Amendment) Order 2015: The Lingering Labyrinth, Okanga Ogbu Okanga
Consumption Tax, Double Taxation And The Taxes And Levies (Approved List For Collection) Act (Amendment) Order 2015: The Lingering Labyrinth, Okanga Ogbu Okanga
Articles, Book Chapters, & Popular Press
Nigeria has a long history of legal conflict on fiscal federalism. One dimension borders on who has the power to tax the consumption of goods and services. Although the Nigerian Constitution prescribes how taxing powers are to be exercised between the federal government and the federating units, controversy remains as to the extent of taxing powers exercisable by each tier of government. This is because, apart from the Constitution, a peculiar military-era statute, the “Taxes and Levies Act” prescribes what taxes each tier of government can collect and appears to circumscribe their constitutional taxing powers. The federal government and the …
Debate On Carried Interest, Jeffrey H. Kahn, Calvin H. Johnson, Douglas A. Kahn
Debate On Carried Interest, Jeffrey H. Kahn, Calvin H. Johnson, Douglas A. Kahn
Scholarly Publications
No abstract provided.
Elaine Gagliardi On The Family Limited Partnership In 2018: Powell, Cahill, And Income Tax Basis At Death, Elaine H. Gagliardi
Elaine Gagliardi On The Family Limited Partnership In 2018: Powell, Cahill, And Income Tax Basis At Death, Elaine H. Gagliardi
Faculty Journal Articles & Other Writings
The Tax Court’s 2017 holding in Estate of Powell v. Commissioner1 followed by its 2018 decision in Estate of Cahill v. Commissioner,2 signals a need to rethink how best to structure the family limited partnership and the terms of the partnership agreement. In a shift away from its historical approach to analyzing gross estate inclusion of family limited partnership assets, the Powell court endorses application of Section 2036(a)(2)3 to include the value of partnership assets in decedent’s gross estate, and in an unprecedented step employs Section 2043 to determine the value of family limited partnership assets includible in the gross …
Gst Contract Review, Vincent Ooi
Gst Contract Review, Vincent Ooi
Research Collection Yong Pung How School Of Law
GST contract review—overviewTax lawyers are often asked to review a commercial contracts from a Goods Services Tax (“GST”) perspec-tive. This note focuses on contracts for the supply of services or goods, and not a contract for the sale and purchase of a business.Understanding the GST consequences of the contractThe contract that you are asked to review will usually contain a GST clause, but it is insufficient to look only at that clause. As further explained in Practice Note: How to review a commercial contract for GST purposes, you should also review the whole contract so that you can establish:• What …
The Single Contract Basis Of International Corporate Taxation: A Review Of Saipem V Firs, Okanga Ogbu Okanga
The Single Contract Basis Of International Corporate Taxation: A Review Of Saipem V Firs, Okanga Ogbu Okanga
Articles, Book Chapters, & Popular Press
Nigeria's principal corporate tax legislation, the Companies Income Tax Act 1961, stipulates as a basis for the taxation of a nonresident company deriving income in Nigeria, what it terms a “single contract.” This, according to the statute, entails a contract that embodies the activities of surveys, deliveries, installations or construction (common features of what is in common parlance termed a “turnkey project”). A major challenge with the application of the provision lies in the comprehension of the pivotal term, “single contract.” A diversity of views on the import of the term paints a telling picture of ambiguity and underlies the …
Politics Of Tax Reform: Outline, Evan M. Migdail
Politics Of Tax Reform: Outline, Evan M. Migdail
William & Mary Annual Tax Conference
No abstract provided.
Choice Of Entity After Tax Reform – The New Normal (Outline), N. Pendleton Rogers
Choice Of Entity After Tax Reform – The New Normal (Outline), N. Pendleton Rogers
William & Mary Annual Tax Conference
No abstract provided.
New Rules Of The Road For Interest And Depreciation Deductions And Like-Kind Exchanges After Tax Reform (Powerpoint), Robert D. Schachat
New Rules Of The Road For Interest And Depreciation Deductions And Like-Kind Exchanges After Tax Reform (Powerpoint), Robert D. Schachat
William & Mary Annual Tax Conference
No abstract provided.
Powers Of Deduction: Tax-Saving Strategies Under The Legislation Formerly Known As The Tax Cuts And Jobs Act (Powerpoint), Thomas J. Pauloski
Powers Of Deduction: Tax-Saving Strategies Under The Legislation Formerly Known As The Tax Cuts And Jobs Act (Powerpoint), Thomas J. Pauloski
William & Mary Annual Tax Conference
No abstract provided.
Federal Tax Update (Powerpoint), Stephen L. Owen
Federal Tax Update (Powerpoint), Stephen L. Owen
William & Mary Annual Tax Conference
No abstract provided.
When Are You An Investor Versus A Dealer In Real Property? (Powerpoint), James B. Sowell, Stephen J. Giordano
When Are You An Investor Versus A Dealer In Real Property? (Powerpoint), James B. Sowell, Stephen J. Giordano
William & Mary Annual Tax Conference
No abstract provided.
Applying The New 20% Passthroughs Deduction Under Section 199a In The Real World (Powerpoint), James B. Sowell, Stephen J. Giordano, Mark C. Van Deusen
Applying The New 20% Passthroughs Deduction Under Section 199a In The Real World (Powerpoint), James B. Sowell, Stephen J. Giordano, Mark C. Van Deusen
William & Mary Annual Tax Conference
No abstract provided.
Mergers And Acquisitions Of Closely-Held Corporations (Powerpoint), Jerald D. August
Mergers And Acquisitions Of Closely-Held Corporations (Powerpoint), Jerald D. August
William & Mary Annual Tax Conference
No abstract provided.
Nonqualified Employee Benefits For Privately-Held Companies – Equity And Deferred Compensation Opportunities (Outline), Taylor W. French, G. William Tysse
Nonqualified Employee Benefits For Privately-Held Companies – Equity And Deferred Compensation Opportunities (Outline), Taylor W. French, G. William Tysse
William & Mary Annual Tax Conference
No abstract provided.
Recent Developments In Virginia Taxation, Craig D. Bell
Recent Developments In Virginia Taxation, Craig D. Bell
William & Mary Annual Tax Conference
No abstract provided.
International Provisions Of Public Law No. 115-97 (The “Tcja”) (Powerpoint), William B. Sherman
International Provisions Of Public Law No. 115-97 (The “Tcja”) (Powerpoint), William B. Sherman
William & Mary Annual Tax Conference
No abstract provided.
At A Loss: Excess Business Loss And Nol Provisions Of The Tcja (Powerpoint), Brian J. O'Connor, Stephen M. Sharkey
At A Loss: Excess Business Loss And Nol Provisions Of The Tcja (Powerpoint), Brian J. O'Connor, Stephen M. Sharkey
William & Mary Annual Tax Conference
No abstract provided.
Advising Partners And Partnerships Under The New Centralized Partnership Audit Rules: The Need To Amend Partnership And Llc Operating Agreements (Powerpoint), Jerald D. August
Advising Partners And Partnerships Under The New Centralized Partnership Audit Rules: The Need To Amend Partnership And Llc Operating Agreements (Powerpoint), Jerald D. August
William & Mary Annual Tax Conference
No abstract provided.
Mergers And Acquisitions Of Closely-Held Corporations (Outline), Jerald D. August
Mergers And Acquisitions Of Closely-Held Corporations (Outline), Jerald D. August
William & Mary Annual Tax Conference
No abstract provided.
An Overview Of Partnerships (Powerpoint), Ari Berk, Drew Tidwell
An Overview Of Partnerships (Powerpoint), Ari Berk, Drew Tidwell
William & Mary Annual Tax Conference
No abstract provided.
2018 Tax Conference Speakers
William & Mary Annual Tax Conference
No abstract provided.
International Taxation In An Era Of Digital Disruption: Analyzing The Current Debate, Itai Grinberg
International Taxation In An Era Of Digital Disruption: Analyzing The Current Debate, Itai Grinberg
Georgetown Law Faculty Publications and Other Works
The “taxation of the digital economy” is currently at the top of the global international tax policymaking agenda. A core claim some European governments are advancing is that user data or user participation in the digital economy justifies a gross tax on digital receipts, new profit attribution criteria, or a special formulary apportionment factor in a future formulary regime targeted specifically at the “digital economy.” Just a couple years ago the OECD undertook an evaluation of whether the digital economy can (or should) be “ring-fenced” as part of the BEPS project, and concluded that it neither can be nor should …
The Digital Services Tax: A Conceptual Defense, Wei Cui
The Digital Services Tax: A Conceptual Defense, Wei Cui
All Faculty Publications
As 2018 nears its end, a digital service tax (DST) seems imminent in Europe, yet elaborations of the DST’s motivations have so far come primarily from the European Commission and the UK Treasury: academic and practitioner commentators remain largely skeptical. This paper offers a new conceptual defense of the DST that is independent of the existing government positions. I argue that a clear case can be made for the DST as a way of taxing location-specific rent earned by digital platforms. While the DST may also be partially motivated by other, potentially conflicting visions for reforming international taxation, such as …
Tax Treaty Abuse And The Principal Purpose Test: Part Ii, David G. Duff
Tax Treaty Abuse And The Principal Purpose Test: Part Ii, David G. Duff
All Faculty Publications
The Multilateral Convention to Implement Tax Treaty Measures to Prevent Base Erosion and Profit Shifting or Multilateral Instrument (MLI) has been described as “an historical turning point in the area of international taxation” which introduces a third layer of tax rules for the taxation of cross-border transactions in addition to domestic tax law and bilateral tax treaties. Of the many provisions of the MLI, the most important are the preamble text in Article 6(1) and the so-called principal purpose test (PPT) in Article 7(1), both of which have been adopted by all signatories to the MLI in order to satisfy …
Tax Treaty Abuse And The Principal Purpose Test - Part I, David G. Duff
Tax Treaty Abuse And The Principal Purpose Test - Part I, David G. Duff
All Faculty Publications
The Multilateral Convention to Implement Tax Treaty Measures to Prevent Base Erosion and Profit Shifting (MLI) has been described as “an historical turning point in the area of international taxation” which introduces a third layer of tax rules for the taxation of cross-border transactions in addition to domestic tax law and bilateral tax treaties. Of the many provisions of the MLI, the most important are the preamble text in Article 6(1) and the so-called principal purpose test (PPT) in Article 7(1), both of which have been adopted by all signatories to the MLI in order to satisfy the OECD’s minimum …
Residence-Based Formulary Apportionment: (In-)Feasibility And Implications, Wei Cui
Residence-Based Formulary Apportionment: (In-)Feasibility And Implications, Wei Cui
All Faculty Publications
I examine one way of taxing international corporate income that has not previously been studied, “residence-based formulary apportionment” or RBFA. I first offer a new taxonomy of different ways of taxing corporate income by reference to individual shareholders, and distinguish what I call the “shareholder attribution” approach from integration, pass-through, and other approaches. I then argue that although traditional international legal norms had led international tax design to avoid taxing foreign corporations “unconnected” with the taxing jurisdiction (e.g. foreign corporations earning only foreign income), these legal norms have gone through substantial transformations in recent years. The exercise of jurisdiction over …
The International Provisions Of The Tcja: Six Results After Six Months, Reuven S. Avi-Yonah
The International Provisions Of The Tcja: Six Results After Six Months, Reuven S. Avi-Yonah
Law & Economics Working Papers
Over six months have passed since the enactment of the TCJA, so it is now possible to reach some preliminary conclusions on its impact. The main ones are:
1. The transition tax plus anticipated GILTI tax minus territoriality have resulted in higher GAAP effective tax rates for 2017. In some cases they approach 35% for large multinationals with a lot of offshore income. For the first six months of 2018, however, overall corporate tax revenues are sharply down because of the 21% rate plus expensing. This is the exact reverse of the situation before TCJA in which MNEs showed very …