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Full-Text Articles in Law
The Case For The Tax Collector, Marie T. Reilly
The Case For The Tax Collector, Marie T. Reilly
Journal Articles
This article considers the question: Is a transfer of property via a noncollusive, properly conducted property tax foreclosure process entitled to respect in bankruptcy against the trustee's fraudulent transfer avoiding power? It answers this question in the affirmative. Part II examines the Court's opinion in BFP v. Resolution Trust Corp. and how courts have applied it in fraudulent transfer challenges to tax foreclosure transfers. Most courts have read BFP as requiring a comparison between the conditions under which the tax foreclosure at issue occurs and mortgage foreclosure. If the tax foreclosure process does not require public sale with competitive bidding, …
The Limits Of Administrative Guidance In The Interpretation Of Tax Treaties, Michael Kirsch
The Limits Of Administrative Guidance In The Interpretation Of Tax Treaties, Michael Kirsch
Journal Articles
This Article addresses the increasingly important role of administrative guidance in interpreting the United States' international treaty obligations. The relationship between administrative guidance and treaties raises important issues at the intersection of international law, constitutional law, and administrative law. These issues are explored in the context of the United States' extensive tax treaty network. Tax treaties play an important role in a global economy, attempting to reconcile the complex and ever-changing internal tax laws of different countries. The Treasury Department is considering the increased use of administrative guidance to interpret the meaning and application of tax treaties, particularly in response …