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Articles 1 - 6 of 6
Full-Text Articles in Law
Complexity Cubed: Partnerships, Interest, And The Proposed Regs, Walter D. Schwidetzky
Complexity Cubed: Partnerships, Interest, And The Proposed Regs, Walter D. Schwidetzky
All Faculty Scholarship
New section 163(j) strictly limits business interest expense (BIE) deductions to large (and possibly not-so-large) taxpayers. Generally, BIEs may only be deducted to the extent that they do not exceed 30 percent of adjusted taxable income plus business interest income. Section 163(j)(4) requires partnerships to calculate this limitation at the partnership level. In this report, I focus on how section 163(j) applies to partnerships. Given my focus, I leave to others a more comprehensive review of section 163(j) as a totality,1 as well as the coverage of S corporations. I will tend to give fairly short shrift to the portions …
Investment In Latin America Will Limit Migration North, Ryan J. O'Riordan, Stanley P. Kowalski
Investment In Latin America Will Limit Migration North, Ryan J. O'Riordan, Stanley P. Kowalski
Law Faculty Scholarship
The refugee crisis at the US Southern Border is due to multiple compounding factors: Latin America’s over-reliance on commodities, failure to economically diversify to innovation, and a lack of coherent US strategic engagement with the region. The situation is hemispheric; imploding states and a serious humanitarian calamity loom ever larger on the southern horizon. Since this represents a long-term problem requiring strategic and sustainable development initiatives, a new Alliance for Progress for the 21st Century is proposed which will build partnerships to advance innovation-driven development across the region.
Human Rights, Environmental Justice, Social Justice, Faith Values And Ethics: Building Stronger Partnerships For The Common Good By Understanding The Differences, Theresa Harris, Leanne M. Jablonski, Sarah Fortner, Malcolm Daniels
Human Rights, Environmental Justice, Social Justice, Faith Values And Ethics: Building Stronger Partnerships For The Common Good By Understanding The Differences, Theresa Harris, Leanne M. Jablonski, Sarah Fortner, Malcolm Daniels
Biennial Conference: The Social Practice of Human Rights
Partnerships between human rights practitioners, local communities, scientists, engineers, and health professionals have shown potential to address deeply rooted, systemic human rights concerns. These collaborations are essential for achieving the UN Sustainable Development Goals (SDGs), and for engaging the perspectives and expertise of all constituents. However, even when the individuals in these partnerships or the organizations they represent have common goals, their motivations, analyses, and solutions often come from different perspectives. Members of good will can inadvertently alienate one another when attempting to work together. The fields of human rights, social justice, environmental justice, and ethics have each developed their …
Fiduciary Principles In Chinese Law, Nicholas C. Howson
Fiduciary Principles In Chinese Law, Nicholas C. Howson
Book Chapters
This chapter examines the principles of fiduciary doctrine that are found in Chinese law, with a particular focus on developments in law and regulation in the People’s Republic of China (PRC) after the early 1980s. It also considers the advent and elaboration of what the Anglo-American legal system calls “corporate fiduciary duties,” including partnership fiduciary duties. The chapter first provides an overview of basic conceptions of corporate fiduciary duties that entered Chinese law and practice through at least three separate tracks: academic, regulatory, and jurisprudential. It then explores corporate and partnership fiduciary duties after 2006, placing emphasis on corporate law …
Guidance Is Definitive, Reality Is Frequently Inaccurate: The Lingering Saga Of Rev. Rul. 91-32, Robert L. Daily
Guidance Is Definitive, Reality Is Frequently Inaccurate: The Lingering Saga Of Rev. Rul. 91-32, Robert L. Daily
Georgia Law Review
Partnership and international taxation are two of the
most mind-numbing and inconsistent areas of the law.
Even more confusion occurs when the two intersect, such
as when a nonresident sells an interest in a U.S.
partnership. Many have wasted precious time and
abundant ink to come up with a solution. The IRS first
tried in Rev. Rul. 91-32, concluding that a nonresident
would be subject to tax if the partnership had assets
producing income generated from property in United
States. Although the guidance was appropriately
criticized for being statutorily inconsistent, this Note
argues that it nonetheless got to the right …
Law And The Blockchain, Usha Rodrigues
Law And The Blockchain, Usha Rodrigues
Scholarly Works
All contracts are necessarily incomplete. The inefficiencies of bargaining over every contingency, coupled with humans’ innate bounded rationality, mean that contracts cannot anticipate and address every potential eventuality. One role of law is to fill gaps in incomplete contracts with default rules. The blockchain is a distributed ledger that allows the cryptographic recording of transactions and permits “smart” contracts that self-execute automatically if their conditions are met. Because humans code the contracts of the blockchain, gaps in these contracts will arise. Yet in the world of “smart contracting” on the blockchain, there is no place for the law to step …