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Full-Text Articles in Law
A Coordinated Withholding Tax On Deductibility Payments, Reuven S. Avi-Yonah
A Coordinated Withholding Tax On Deductibility Payments, Reuven S. Avi-Yonah
Articles
Prof. Avi-Yonah proposes a 35 percent withholding tax on deductible payments made to a non-U.S. resident, in coordination with other OECD members. The tax is aimed at U.S. residents posing as foreign investors and would be refundable when the beneficial owner shows that the payments have been reported to tax authorities in the owner’s country of residence.
A Comparative Perspective On Immigration Law For Same-Sex Couples: How The United States Compares To Other Industrialized Democracies, James D. Wilets
A Comparative Perspective On Immigration Law For Same-Sex Couples: How The United States Compares To Other Industrialized Democracies, James D. Wilets
Faculty Scholarship
No abstract provided.
The Reform Of Corporate Taxation In The European Union, Nina Winkler
The Reform Of Corporate Taxation In The European Union, Nina Winkler
Cornell Law School Inter-University Graduate Student Conference Papers
The Commission of the European Communities is currently drafting a proposal for an EU Directive to implement the first comprehensive corporate tax strategy for the Internal Market. The adoption of a common consolidated corporate tax base for EU multinational enterprises is one of today’s most highly debated issues on Brussels’ political agenda. Since the reform would affect all international companies conducting business in the Internal Market, it should also be of great interest for non-EU corporate and tax law scholars and lawyers. The paper critically evaluates the key advantages and disadvantages of the concept of an EU consolidated tax base …
Consumers Of Financial Services And Multi-Level Regulation In The European Union, Caroline Bradley
Consumers Of Financial Services And Multi-Level Regulation In The European Union, Caroline Bradley
Articles
No abstract provided.
Commentary: More Open Issues Regarding The Consolidated Corporate Tax Base In The European Union, Reuven S. Avi-Yonah, Kimberly A. Clausing
Commentary: More Open Issues Regarding The Consolidated Corporate Tax Base In The European Union, Reuven S. Avi-Yonah, Kimberly A. Clausing
Articles
It is an honor to comment on the article by Jack Mintz and Joann Weiner.' Both of the authors have a deeply knowledgeable background in this area. The paper that Jack Mintz published (with Michael Smart) in 2004 on provincial taxation in Canada is one of the most careful and interesting papers in all of international taxation.2 And Joann Weiner has clearly been studying formulary apportionment for a very long time, from both U.S. and European perspectives.
Primer For U.S. Lawyers On European Union Government And Law, Charles H. Koch Jr.
Primer For U.S. Lawyers On European Union Government And Law, Charles H. Koch Jr.
Faculty Publications
No abstract provided.