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Articles 91 - 113 of 113
Full-Text Articles in Tax Law
Privacy, Probate, And Nazi-Plundered Art, Alex Swanson
Privacy, Probate, And Nazi-Plundered Art, Alex Swanson
ACTEC Law Journal
No abstract provided.
Fringe Inheriting: Probate Avoidance At Both Ends Of The Wealth Spectrum, Allison Tait
Fringe Inheriting: Probate Avoidance At Both Ends Of The Wealth Spectrum, Allison Tait
ACTEC Law Journal
No abstract provided.
Front Matter (Letter From The Editor, Masthead, Etc.)
Front Matter (Letter From The Editor, Masthead, Etc.)
The Contemporary Tax Journal
No abstract provided.
Upaya Pemerintah Terhadap Perlindungan Ekspresi Budaya Tradisional Batik Motif Parang Sebagai Warisan Budaya Dunia, Raden Zulfikar Supinarko Putra
Upaya Pemerintah Terhadap Perlindungan Ekspresi Budaya Tradisional Batik Motif Parang Sebagai Warisan Budaya Dunia, Raden Zulfikar Supinarko Putra
"Dharmasisya” Jurnal Program Magister Hukum FHUI
Abstract
Batik is not just a design on a piece of cloth, more than that, batik is a soul that blends in the procession of Indonesian society. Since the baby has been carried with a batik cloth, weddings wear batik cloth until when they die they will be covered with batik cloth too usually. This fact become a consideration for UNESCO to establish Indonesian Batik as a Masterpieces of the Oral and Intangible Heritage of Humanity in the Fourth Session of The Intergovernmental Committee. This research uses a normative legal research method that is descriptive and analytical using a statutory …
Perbedaan Akad Wakalah Bil Ujrah Dan Akad Qard Terhadap Permasalahan Akad Pembelian Barang Dalam Kehidupan Sehari-Hari, Zendy Sellyfio Ardiana
Perbedaan Akad Wakalah Bil Ujrah Dan Akad Qard Terhadap Permasalahan Akad Pembelian Barang Dalam Kehidupan Sehari-Hari, Zendy Sellyfio Ardiana
"Dharmasisya” Jurnal Program Magister Hukum FHUI
Abstract
The wakalah bil ujrah and qard contract are contracts that often cause difficulties in implementing the purchase of goods in everyday life, both in safekeeping for purchasing goods and for buying and selling in general. Where if it is wrong in its application, it can cause income in a sale and purchase to be haraam due to an error in understanding the contract used and not describing benefit as the core of maqashid al-sharia which has an important role in determining Islamic law. The purpose of this paper is to find out how the solution to the application of …
Tinjauan Yuridis Dalam Penyelesaian Pelanggaran Ham Berat Melalui Komisi Kebenaran Dan Rekonsiliasi Di Afrika Selatan Dan Indonesia, Tshana Erfandi
Tinjauan Yuridis Dalam Penyelesaian Pelanggaran Ham Berat Melalui Komisi Kebenaran Dan Rekonsiliasi Di Afrika Selatan Dan Indonesia, Tshana Erfandi
"Dharmasisya” Jurnal Program Magister Hukum FHUI
Abstract
Several countries are currently developing a solution to the problem by establishing a particular commission. The commission works outside the courts, parliament and executive. In Indonesia, In Indonesia. The People's Consultative Assembly set a stipulation regarding the establishment of the National Center for Truth and Reconciliation: (NCTR) in 2000. This stipulation has the intent and purpose for national unity to identify existing problems, determine the conditions that must be made in order to achieve national reconciliation and establish policy direction as a guide to carry out the consolidation of unity of a nation. Whereas in South Africa, the National …
A Defense Of Perpetual Trusts, Danny Fein
A Defense Of Perpetual Trusts, Danny Fein
ACTEC Law Journal
This essay emphatically defends perpetual trusts and recent state-level repeals of the Rule Against Perpetuities. The scholarly debate over the category of perpetual trusts has focused exclusively on one type—the Dynasty Trust—which is designed to perpetuate wealth within families by exploiting a tax loophole. The unsavory nature of both Dynasty Trusts and the legal reform movement that spawned them has blinded critics to a universe of perpetual trusts that are socially beneficial. Previously, new types of trusts that required perpetuity could only achieve it through statutory exemption. Private Foundations and Stewardship Trusts were each granted perpetuity by legislatures. Now that …
Progressive Taxation And A Conservative Supreme Court: Reading The Tea Leaves, Mitchell M. Gans
Progressive Taxation And A Conservative Supreme Court: Reading The Tea Leaves, Mitchell M. Gans
ACTEC Law Journal
No abstract provided.
Married, With Children At Death, Emily S. Taylor Poppe
Married, With Children At Death, Emily S. Taylor Poppe
ACTEC Law Journal
Despite modern trends in family formation, married individuals with children remain prevalent in the adult population in the United States. To the extent that these individuals forego estate planning, their probate property is distributed at death according to the laws of intestacy of their state of domicile. These laws are motivated by assumptions about probable intent, and on that basis typically prioritize the surviving spouse and children over other potential heirs. However, there is wild jurisdictional variation in the relative interests of the spouse and descendants of married parent decedents under these laws. Historical evidence suggested that most decedents who …
To My Children In Equal Shares: The Flaw Of Estate Planning When Property Is Devised To Beneficiaries As Tenants In Common, Camille M. Davidson
To My Children In Equal Shares: The Flaw Of Estate Planning When Property Is Devised To Beneficiaries As Tenants In Common, Camille M. Davidson
ACTEC Law Journal
No abstract provided.
Family Limited Partnerships, Bona Fide Sales, And Inadequate Consideration, Grayson M.P. Mccouch
Family Limited Partnerships, Bona Fide Sales, And Inadequate Consideration, Grayson M.P. Mccouch
ACTEC Law Journal
No abstract provided.
Flexible Beneficiary Trusts: Reducing Income Tax On Non-Grantor Trusts, Jonathan G. Blattmachr, Martin M. Shenkman
Flexible Beneficiary Trusts: Reducing Income Tax On Non-Grantor Trusts, Jonathan G. Blattmachr, Martin M. Shenkman
ACTEC Law Journal
No abstract provided.
How Should Inheritance Law Remediate Inequality?, Felix B. Chang
How Should Inheritance Law Remediate Inequality?, Felix B. Chang
Washington Law Review
This Article argues that trusts and estates (“T&E”) should prioritize intergenerational economic mobility—the ability of children to move beyond the economic stations of their parents—above all other goals. The field’s traditional emphasis on testamentary freedom, or the freedom to distribute property in a will as one sees fit, fosters the stickiness of inequality. For wealthy settlors, dynasty trusts sequester assets from the nation’s system of taxation and stream of commerce. For low-income decedents, intestacy (i.e., the system of property distribution for a person who dies without a will) splinters property rights and inhibits their transfer, especially to nontraditional heirs.
Holistically, …
Federally Mandated Online Sales Tax: A Logistical Solution For The Future Of E-Commerce, Daniel O'Connor
Federally Mandated Online Sales Tax: A Logistical Solution For The Future Of E-Commerce, Daniel O'Connor
DePaul Business & Commercial Law Journal
No abstract provided.
Economic Structural Transformation And Litigation: Evidence From Chinese Provinces, To Economic Change And Restructuring, Doug Bujakowski, Joan Schmit
Economic Structural Transformation And Litigation: Evidence From Chinese Provinces, To Economic Change And Restructuring, Doug Bujakowski, Joan Schmit
DePaul Business & Commercial Law Journal
No abstract provided.
The "Business Interruption" Insurance Coverage Conundrum: Covid-19 Presents A Challenge, Paul E. Traynor
The "Business Interruption" Insurance Coverage Conundrum: Covid-19 Presents A Challenge, Paul E. Traynor
DePaul Business & Commercial Law Journal
No abstract provided.
Misalighned Incentives In Markets: Envisioning Finance That Benefits All Of Society, Dr. Ryan Clements
Misalighned Incentives In Markets: Envisioning Finance That Benefits All Of Society, Dr. Ryan Clements
DePaul Business & Commercial Law Journal
No abstract provided.
Front Matter (Letter From The Editor, Masthead, Etc.)
Front Matter (Letter From The Editor, Masthead, Etc.)
The Contemporary Tax Journal
No abstract provided.
Monsanto: Creator Of Cancer Liability
Monsanto: Creator Of Cancer Liability
DePaul Business & Commercial Law Journal
No abstract provided.
Impact Of Corporate Response To Controversial Presidential Statements Or Policies
Impact Of Corporate Response To Controversial Presidential Statements Or Policies
DePaul Business & Commercial Law Journal
No abstract provided.
What To Do With Leftovers: Collecting Earmarked Donations Through Mobile Payment Apps, Mary Scott Polk
What To Do With Leftovers: Collecting Earmarked Donations Through Mobile Payment Apps, Mary Scott Polk
GGU Tax & Estate Planning Review
With the rise in mobile payment applications, charitable donations using these platforms are increasing; equally, the use of a conduit between a donor and a charity to solicit and collect donations for the charity’s benefit is growing. If a charity is overfunded or the charitable purpose is no longer available, the conduit is caught holding a pool of designated donations without the ability to contact the donors for permission for a similar or alternate use. Using the Internal Revenue Code requirements, the authority and regulations are not apparent for a charitable contribution through a conduit, particularly not for a conduit’s …
Restricting Funeral Expense Deductions, William A. Drennan
Restricting Funeral Expense Deductions, William A. Drennan
Dickinson Law Review (2017-Present)
During the Middle Ages, the wealthy often requested burial in mass graves with their fellow mortals, as a sign of humility. But since the rise of the cult of the individual during the Renaissance, individual burial plots have been an expression of prestige, wealth, and social status for some. For example, Leona Helmsley, real estate baroness and “Queen of Mean,” dedicated $3 million upon her death for the care and maintenance of her 1300 square foot, $1.4 million mausoleum. Respectful disposition of the body is a hallmark of civilization and a common law requirement of estate administration, but an extravagant …