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Full-Text Articles in Tax Law
The Internal Revenue Service Is Shifting American Taxpayers From A Paper Based Filing System To Electronic Filing - Is The Irs Offering A Capable System That Protects Taxpayer Confidentiality?, 19 J. Marshall J. Computer & Info. L. 367 (2001), Anthony D. Skidmore
UIC John Marshall Journal of Information Technology & Privacy Law
The IRS utilizes Internet technology, such as electronic filing, to aid in the enormous task of processing individual tax returns annually. The Internal Revenue Service Restructuring and Reform Act of 1998 (“1998 Act”) allows signatures to be waived by the IRS or to provide alternative means of signing. Litigation challenging the IRS administration of its electronic filing program to date has been upheld. Recent decisions illustrate the authority the IRS has to set standards for participating in the electroinc filing system. Recent litigation surrounding the validity of refund-anticipation loans has been upheld, despite the annual percentage rate charged. Criminal litigation …
The Proposed E.U. Vat On Electronically Transmitted Services: Enforcement And Compliance Issues, Thomas Fawkes
The Proposed E.U. Vat On Electronically Transmitted Services: Enforcement And Compliance Issues, Thomas Fawkes
Northwestern Journal of International Law & Business
This paper will begin by discussing the current VAT system in the E.U. It will also describe in detail the provisions of the proposed VAT amendments as they affect electronic commerce transactions with respect to both B2B and B2C transactions. Next, the practical effects of the VAT amendments in terms of increased VAT revenue for the E.U. and its mem-ber states will be discussed. Following will be a discussion on the past and present failures of the E.U. and its Member States in encouraging and en-forcing compliance under the current VAT Directive, and the implication of such failures on the …