Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- International Law (3)
- Taxation-Federal Income (2)
- Agency (1)
- Beneficial owner (1)
- Constitutional Law (1)
-
- Cooperation in international taxation (1)
- Corporations (1)
- Economics (1)
- First Amendment (1)
- Free exercise (1)
- Institutional reform in international taxation. (1)
- International finance (1)
- International tax (1)
- Law and Economics (1)
- Offshore financial centers (1)
- PFIC (1)
- RICO (1)
- Religion (1)
- Remedies (1)
- Retirement Security (1)
- Science and Technology (1)
- Second Amendment (1)
- Secured Transactions (1)
- Securities Law (1)
- Sexuality and the Law (1)
- Sincerity (1)
- Social Welfare (1)
- Sports (1)
Articles 1 - 4 of 4
Full-Text Articles in Tax Law
Definitions, Religion, And Free Exercise Guarantees, Mark Strasser
Definitions, Religion, And Free Exercise Guarantees, Mark Strasser
Mark Strasser
The First Amendment to the United States Constitution protects the free exercise of religion. Non-religious practices do not receive those same protections, which makes the ability to distinguish between religious and non-religious practices important. Regrettably, members of the Court have been unable to agree about how to distinguish the religious from the non-religious—sometimes, the implicit criteria focus on the sincerity of the beliefs, sometimes the strength of the beliefs or the role that they play in an individual’s life, and sometimes the kind of beliefs. In short, the Court has virtually guaranteed an incoherent jurisprudence by sending contradictory signals with …
Moving Money: International Financial Flows, Taxes, Money Laundering & Transparency, Richard Gordon, Andrew P. Morriss
Moving Money: International Financial Flows, Taxes, Money Laundering & Transparency, Richard Gordon, Andrew P. Morriss
Andrew P Morriss
Recent publicity over enormous estimates of “missing” wealth and the use of sophisticated tax strategies by companies like Apple, Google, and Starbucks have produced a demand that the wealthy pay a “fair” amount of tax regardless of their compliance with the letter of tax laws. In particular, the Tax Justice Network’s claim that $21-$32 trillion of “hidden” wealth remains untaxed has garnered considerable attention. In this paper we argue that these claims rest on poor data and analysis and mistakes about how financial transactions work. We further argue that the disputes are about fundamentally conflicting visions of how financial transactions …
The Unruly World Of Tax: A Proposal For An International Tax Cooperation Forum, Noam S. Noked, Mohamed S. Helal
The Unruly World Of Tax: A Proposal For An International Tax Cooperation Forum, Noam S. Noked, Mohamed S. Helal
Mohamed S. Helal
International cooperation in tax policy is deeply fractured. Inconsistencies, loopholes and ineffective mechanisms—that could be avoided if efficient collaboration between countries existed—have created significant inefficiency losses for decades. This paper focuses on the institutional infrastructure underlying international cooperation in tax issues and argues that the current forums in which international cooperation in tax issues occurs do not provide an adequate platform in which countries with similar interests can effectively promote collaborative effort. To facilitate cooperation, this paper puts forward a proposal to create a new institution that is currently missing from the international tax policy-setting arena: an informal forum for …
Pfics Gone Wild!, Monica Gianni