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Articles 1 - 30 of 86
Full-Text Articles in Tax Law
A Whole New World: Income Tax Considerations Of The Bitcoin Economy, Benjamin W. Akins Jd, Llm, Jennifer L. Chapman Jd, Cpa, Jason M. Gordon Jd, Mba
A Whole New World: Income Tax Considerations Of The Bitcoin Economy, Benjamin W. Akins Jd, Llm, Jennifer L. Chapman Jd, Cpa, Jason M. Gordon Jd, Mba
Benjamin W. Akins
Bitcoin is a virtual, cryptocurrency growing rapidly in influence throughout the world. Numerous characteristics associated with the bitcoin system, including low transaction costs and greater user privacy, make it appealing as a medium of electronic payment. The number of users of bitcoin, including merchants accepting the currency as a form of payment, has grown considerably in recent years. Estimates indicate that there are more than 60,000 active bitcoin users as of September 2012, with nearly 11 million bitcoins in existence. According to the latest estimates, bitcoin market capitalization is roughly $9 billion. The growth of bitcoin as an accepted currency …
An Exploratory Study Of Investment Compliance Management In The Enron Collapse, Valencia Tamir Johnson Dr.
An Exploratory Study Of Investment Compliance Management In The Enron Collapse, Valencia Tamir Johnson Dr.
Valencia T Johnson
This paper is to critique a thesis titled An Exploratory Study of Investment Compliance Management in the Enron Collapse (2013). This thesis can be found on the IBLS database, and on the Thomas Jefferson School of Law record database. This paper mentions the Enron scandal that played a major role in shaking investors’ and stakeholders’ confidence, in part because the corporation’s administrators were able to conceal its losses for nearly five years. This thesis examines the history of Enron and describes the circumstances leading up to its collapse in 2001, paying particular attention to the violation of corporate governance laws …
Transparency, Independence And Diversity: Does The United States Have It Better?-A Comparative Analysis Of The Process Of Appointment Of Judges To The Supreme Court In The United States And India., Varun Vaish
Varun Vaish
The rise of legal realism has made it manifestly clear that the background and worldview of judges influence cases.This is evidenced in the United States where the appointment of judges to the higher judiciary is believed to be, at least in some measure, predicated upon the proximity of the political ideology of the judge with that of the appointing party. This influence is acknowledged, questioned and somewhat mitigated against by the process of appointment wherein the Senate ratifies the president’s choice. However the lack of acknowledgement of this influence and its consequent securitization, in the appointment of judges is where …
The Political Feasibility Of A Global E-Commerce Tax, Rifat Azam Dr.
The Political Feasibility Of A Global E-Commerce Tax, Rifat Azam Dr.
Rifat Azam Dr.
In its strongest statement yet on progressive tax reform, the UN has recently called on countries to introduce a global carbon tax and financial transaction tax (FTT). In my recent article entitled Global Taxation of Cross Border E-commerce Income (31 Virginia Tax Review 639 (Spring 2012)), I proposed to impose a global e-commerce tax on cross border e-commerce income by a new supranational institution, The Global Tax Fund, to be established by countries through international treaty. According to my proposal, the global e-commerce tax revenues shall be spent to fund global public goods. I argued normatively that the proposed regime …
The Key Stone In The Carbon Tariff Wall: The Alberta Oil Sands And The Legality Of Taxing Imports Based On Their Carbon Footprint, Mark L. Belleville
The Key Stone In The Carbon Tariff Wall: The Alberta Oil Sands And The Legality Of Taxing Imports Based On Their Carbon Footprint, Mark L. Belleville
Mark L. Belleville
Can one nation—consistent with international trade law—tax imports or otherwise treat them differently based on the CO2 emitted in another country during production of the import? This Article analyzes the General Agreement on Tariffs and Trade (GATT), relevant World Trade Organization (WTO) decisions, and the considerable amount of scholarship regarding Border Tax Adjustments (BTAs) and concludes that such treatment of imports is legally permissible. In early 2013, the European Union (E.U.) will vote on a proposed rule that seeks to classify crude oil coming into E.U. refineries based on “life-cycle greenhouse gas emissions,” including CO2 emitted during extraction. Canada, seeking …
Is There A Need To 'Substantially Modify' The Terms Of The Trips Agreement?, Varun Vaish
Is There A Need To 'Substantially Modify' The Terms Of The Trips Agreement?, Varun Vaish
Varun Vaish
The TRIPS Agreement is no stranger to controversy and since its inception has been subject to harsh criticism and calls for modification. The task of defending the TRIPS Agreement, particularly from the point of view of an observer from a third world country is, therefore no mean feat. This article focuses on four major fields where a substantial modification of the TRIPS is being debated and suggests that in the light of the recent decisions of the TRIPS Council, the special and differential treatment incorporated, the intrinsic flexibilities available, and the initiatives undertaken at Doha, ‘substantial modification’ is avoidable. The …
La Transparencia En La Protección De Datos Personales, Bruno L. Costantini García
La Transparencia En La Protección De Datos Personales, Bruno L. Costantini García
Bruno L. Costantini García
La Transparencia en la Protección de Datos Personales, ponencia elaborada dentro de los trabajos del VII Congreso Nacional de Organismos Públicos Autónomos (OPAM)
The Alternative Forms Of Dispute Settlement And The Essential Difference Between These And Arbitration, Michael Diathesopoulos
The Alternative Forms Of Dispute Settlement And The Essential Difference Between These And Arbitration, Michael Diathesopoulos
Michael Diathesopoulos
The paper examines the characteristics of some common alternative forms of dispute settlement and their key differences from arbitration regarding their nature and scope. Its purpose is to explore each mechanism's suitability for specific types of disputes.
Aspectos Generales Dela Publicidad En México. "La Publicidad De Productos, Servicios, Y Actividades Reguladas Por La Ley General De Salud", Bruno L. Costantini García
Aspectos Generales Dela Publicidad En México. "La Publicidad De Productos, Servicios, Y Actividades Reguladas Por La Ley General De Salud", Bruno L. Costantini García
Bruno L. Costantini García
Introducción a las generalidades de la regulación en materia de publicidad de insumos para el consumo humano (salud) en México.
Inconstitucionalidad Del Cobro Del Impuesto Sobre La Renta Sobre Jubilaciones, Pensiones Y Haberes De Retiro, Guillermo Castorena
Inconstitucionalidad Del Cobro Del Impuesto Sobre La Renta Sobre Jubilaciones, Pensiones Y Haberes De Retiro, Guillermo Castorena
Guillermo Castorena
Argumentos de inconstitucionalidad del precepto. - La LISR no grava el ingreso por pensiones y por ende artículo el 109 fracción III es inconstitucional al no existir el objeto del gravamen. - Violación al artículo 5º de la Constitución Política de los Estados Unidos Mexicanos (CPEUM) pues al ser las pensiones, jubilaciones y haberes de retiro producto del trabajo, la retención realizada con fundamento en el artículo 109 fracción III, constituye una doble tributación. - Violación a los artículos 123 y 127 de la CPEUM, que señalan que el salario será gravable, pero no así la pensión. - Violación a …
Global Taxation Of Cross Border E-Commerce Income, Rifat Azam Dr.
Global Taxation Of Cross Border E-Commerce Income, Rifat Azam Dr.
Rifat Azam Dr.
Amazon sells tangibles, intangibles and services worldwide that totaled $34 Billion USD in 2010. At eBay.com more than 97 million active users globally meet to sell and buy online in total amount of $62 Billion USD in 2010. Global clicks at Google.com contributed substantially to its $10.5 Billion USD revenues in Q4 2011. In the year 2010 Americans spent around $173 billion USD shopping online. Global e-commerce turnover is expected to grow up to $963 Billion USD in 2013. These figures illustrate the importance of e-commerce in the global economy today and tomorrow. The taxation of e-commerce as well is …
An Offer In Compromise You Can’T Confuse: It Is Not The Opening Bid Of A Delinquent Taxpayer To Play Let’S Make A Tax Deal With The Internal Revenue Service, Irwin J. Katz
Irwin J Katz
Most articles written about offers in compromises read like how to primers. This article, unlike those other articles, explains what an offer in compromise is and what it is not. Starting with the premise that the IRS’ primary goal is to collect the entire amount of any outstanding tax liability, an offer in compromise is not an opening bid of a delinquent taxpayer to engage in tax gamesmanship with the IRS. On the other hand, although in cases of financial hardship, an offer in compromise is a means for a taxpayer to settle her tax liability for a lesser amount, …
The William O. Douglas Tax Factor: Where Did The Spin Stop And Who Was He Looking Out For?, I Jay Katz
The William O. Douglas Tax Factor: Where Did The Spin Stop And Who Was He Looking Out For?, I Jay Katz
Irwin J Katz
ABSTRACT THE WILLIAM 0. DOUGLAS TAX FACTOR: WHERE DID THE SPIN STOP AND WHO WAS HE LOOKING OUT FOR?
Although much better known for his opinions regarding constitutional law and individual rights, Justice William 0. Douglas also left an indelible mark in tax law. Throughout his thirty-six year tenure on the Supreme Court, Douglas wrote a significant number of majority and dissenting opinions in some of the most famous tax law cases of his day. As the title of the article suggests, most of Douglas's opinions were full of spin from the bias of the party he favored and read …
The Vehicle Miles Tax: The Unintended Consequences Of Paying As You Drive, Gregory A. Lush
The Vehicle Miles Tax: The Unintended Consequences Of Paying As You Drive, Gregory A. Lush
Gregory A. Lush
No abstract provided.
The Vehicle Miles Tax: The Unintended Consequences Of Paying As You Drive, Gregory A. Lush
The Vehicle Miles Tax: The Unintended Consequences Of Paying As You Drive, Gregory A. Lush
Gregory A. Lush
3. A Vehicle Miles Tax Reduces Manufacturer Incentives to Build Electric Vehicles
It follows that if consumers have few incentives to buy electric vehicles, manufacturers will have less of an incentive to make them. If electric cars were not in demand, then why would anyone make them and try to sell them? In a market that is finding electric vehicles to be a tough sell, we need to encourage the sale and production of electric vehicles as much as possible. The effect of enacting a mileage-based tax will be the attrition of automakers producing electric vehicles, furthering the nation’s dependency …
Noción Y Elementos Existenciales Del Título De Crédito, Bruno L. Costantini García
Noción Y Elementos Existenciales Del Título De Crédito, Bruno L. Costantini García
Bruno L. Costantini García
Discernir la noción y elementos de existencia de los títulos de crédito, considerando la doctrina y la denominación expresada en nuestra Ley General de Títulos y Operaciones de Crédito, conceptualizando el término de los documentos que consignan un derecho crediticio propio de su naturaleza y deslindando de manera dogmatica y exegética los elementos que lo forman y le dan su funcionamiento, mediante una visión de las instituciones jurídicas que les dan su existencia y aplicación dentro del devenir de los actos de comercio.
Generalidades De La Propiedad Intelectual En México, Bruno L. Costantini García
Generalidades De La Propiedad Intelectual En México, Bruno L. Costantini García
Bruno L. Costantini García
Presentación de las Generalidades de la Propiedad Intelectual en México (Propiedad Industrial y Derechos de Autor), legislación que la rige, aplicación y modalidades
Negotiating The India-Pakistan Conflict In Relation To Kashmir., Varun Vaish
Negotiating The India-Pakistan Conflict In Relation To Kashmir., Varun Vaish
Varun Vaish
Any academic discussion centered on a particular conflict is incomplete without first attempting to garner a better understanding of the genesis and subsequent alteration of the underlying factors that contribute to a dispute through an integrative approach. Such an approach has been termed as “Transformation Studies,” wherein an attempt is made to first study the experiences which lead to grievances and ultimately to disputes. In this approach the emergence and transformation of a dispute is analogous to studying a social process as it occurs.Only when a particular experience is perceived to be injurious, does one feel the need to attribute …
Ownership Unbundling In European Energy Market & Legal Problems Under Eu Law, Michael Diathesopoulos
Ownership Unbundling In European Energy Market & Legal Problems Under Eu Law, Michael Diathesopoulos
Michael Diathesopoulos
In this paper we will examine the issue of ownership unbundling and forced divestiture remedies imposed in a series of recent competition law cases of the energy market - examined in other papers - in relation to the possible existence of a series of legal obstacles. These energy market decisions belong to a group of antitrust cases in which a structural divestiture remedy has been imposed under the provisions of Article 9 of Regulation 1/2003. This divestiture refers to transmission networks and to generation capacity and is meant to lead to severe structural changes, which are compatible with the findings …
La Jurisprudencia En México, Bruno L. Costantini García
La Jurisprudencia En México, Bruno L. Costantini García
Bruno L. Costantini García
Breve presentación de la jurisprudencia en México, su aplicación, objetivos y fines para el Derecho Mexicano. ¿Por qué es util para el derecho? ¿Quién la emite?
Notariado Y Correduria Y Su Registro En México, Bruno L. Costantini García
Notariado Y Correduria Y Su Registro En México, Bruno L. Costantini García
Bruno L. Costantini García
Introducción al Derecho Notarial y Registral en México, cuyo objeto es conocer los elementos de las figuras del notario y del corredor público, la formalización de sus actos y su registro.
Copyright In Its Global Contextcanada's Approach To Bill C-32: India’S Lesson In 'What Not To Do'., Varun Vaish
Copyright In Its Global Contextcanada's Approach To Bill C-32: India’S Lesson In 'What Not To Do'., Varun Vaish
Varun Vaish
Every once in a while, one has the luxury to benefit from the experience of another. When those experiences originate from a comparable state of affairs, one would be unwise not to learn from them. Such an opportunity presents itself before India as both Copyright Modernization Act, 2010 of Canada and the Copyright (Amendment) Bill, 2010 of India are tabled before their respective legislative houses. Through this note the author seeks to reflect upon Canada’s Bill C-32 vis-à-vis the other proposed or prevailing copyright laws of countries, in order to expediently inform the Indian position on Copyright law. The author …
Competition Law And Sector Regulation In The European Energy Market After The Third Energy Package: Hierarchy And Efficiency, Michael Diathesopoulos
Competition Law And Sector Regulation In The European Energy Market After The Third Energy Package: Hierarchy And Efficiency, Michael Diathesopoulos
Michael Diathesopoulos
The aim of this research is to provide the basic parameters for a model for the definition of the relation between the general competition and sector specific frameworks and rules regarding the regulation of the Internal Energy Market, especially after the Third Energy Package. The research considers the recent sector specific framework in relation to a series of recent competition law cases of the Energy Market where structural remedies were applied under the commitments procedure. Essential facilities doctrine and generally competition law tools do not seem to provide a suitable framework for effectively addressing the dynamic competition concept, treating the …
El Derecho De Sucesiones Se Debe Atemperar A Los Cambios De La Sociedad Del Siglo Xxi, Edward Ivan Cueva
El Derecho De Sucesiones Se Debe Atemperar A Los Cambios De La Sociedad Del Siglo Xxi, Edward Ivan Cueva
Edward Ivan Cueva
No abstract provided.
Special Economic Zones In India: Labor Issues And Key Considerations., Varun Vaish
Special Economic Zones In India: Labor Issues And Key Considerations., Varun Vaish
Varun Vaish
Michel Chossaovsky recognizes that this era of globalization, is marked by a relocation of the Industrial base of advanced countries to cheap labour locations in developing countries. The obvious requirement is that of a cheap, stable and disciplined industrial labour force in a “secure political environment”. In tune with Global adjustment requirements various measures are being adopted to promote export competitiveness by the governments in these countries. These measures attempt to fulfill the hidden agenda of structural adjustment programmes, which endorse the development of a cheap-labour export economy, and drive down world commodity prices. Post 1991 in line with the …
Appellate Jurisdiction Of The Supreme Court Of India, Mubashshir Sarshar
Appellate Jurisdiction Of The Supreme Court Of India, Mubashshir Sarshar
Mubashshir Sarshar
No abstract provided.
Islamic Banking In India, Mubashshir Sarshar
Child Labour In India, Mubashshir Sarshar
Escrow Mechanism Under Foreign Direct Investment, Mubashshir Sarshar
Escrow Mechanism Under Foreign Direct Investment, Mubashshir Sarshar
Mubashshir Sarshar
No abstract provided.
Environmental Refugees, Mubashshir Sarshar