Open Access. Powered by Scholars. Published by Universities.®
- Publication Type
Articles 1 - 4 of 4
Full-Text Articles in Tax Law
The Moonscape Of Tax Equality: Windsor And Beyond, Anthony C. Infanti
The Moonscape Of Tax Equality: Windsor And Beyond, Anthony C. Infanti
NULR Online
No abstract provided.
Treatment Of Border Tax Rebates Of Consumption Taxes Under The Antidumping Law, John D. Mcinerney
Treatment Of Border Tax Rebates Of Consumption Taxes Under The Antidumping Law, John D. Mcinerney
Northwestern Journal of International Law & Business
This Article describes how Zenith Electronics Corp. v. United States ("Zenith") made the treatment of export rebates of consumption taxes an issue under the U.S. antidumping law. It explains the position of the Department of Commerce ("Commerce") that dumping margins should be calculated on a tax net basis (so that they equal the margins that would be found in the absence of taxes), and offers a general criticism of the argument in Zenith.
Taxes, Market Structure, And International Price Discrimination, Richard C. Henderson
Taxes, Market Structure, And International Price Discrimination, Richard C. Henderson
Northwestern Journal of International Law & Business
The Department of Commerce's current cost-based calculation methods cannot measure tax pass-through. In one case, however, Commerce has employed a sophisticated econometric model of supply (cost) and demand elasticities to estimate tax pass-through. Because econometric models can do more than simply measure pass-through, the U.S. Government should adopt an econometric approach in all antidumping cases. Econometric models recognize the dependence of prices on market structure. These models thereby allow the U.S. Government to segregate pricing behavior consistent with different market structures from behavior that injures a balanced set of U.S. interests, which includes producers, consumers, and downstream industries.
Mca, Inc. V. United States: Judicial Recognition Of The Separate Interests Theory, Daniel N. Zucker
Mca, Inc. V. United States: Judicial Recognition Of The Separate Interests Theory, Daniel N. Zucker
Northwestern Journal of International Law & Business
For United States federal tax purposes, the classificaiton of an entity as a partnership or a corporation has significant ramifications, particularly with respect to entities in foreign countries. Classification is especially important to the owners - whether shareholders or partners - of the entity because the question of whether they are taxed on their share of the profits or only upon repartriation will often depend on how the entity, set up under foreign law, is recognized by the Internal Revenue Service (Service). While entity classification in the domestic area has always been vulnerable to challenge, foreign entities face an additional …