Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 1 of 1
Full-Text Articles in Law
Offshore Accounts, Corporate Income Shifting, And Executive Compensation, Leslie Book
Offshore Accounts, Corporate Income Shifting, And Executive Compensation, Leslie Book
Leslie Book
In this essay, Professor Book introduces articles that arose out of the Villanova Law Review Norman J. Shachoy Symposium hosted at Villanova Law School on September 23, 2011. The symposium brought together some of the nation’s leading academics, practitioners, and journalists to discuss issues relating to the taxation of offshore individual offshore accounts and offshore operations of multinational corporations (MNCs), and the role of the tax laws in regulating executive compensation. As I discuss in this introductory essay, the articles at some level implicate essential questions of fairness, including questions of both vertical and horizontal equity. The image of millionaires …