Tax Law Commons^™

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

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 …

Historia, Maendeleo Na Mabadiliko Ya Katiba Tanzania Tangu Uhuru Hadi Miaka Hamsini Ya Uhuru 9 Desemba 2011., Daudi Mwita Nyamaka Mr.

Daudi Mwita Nyamaka Mr.

Jamhuri ya Muungano wa Tanzania ni nchi iliyotokana na nchi mbili za Tanganyika na Zanzibari mwaka 1964, tangu uhuru wa Tanganyika 1961 na uhuru wa Zanzibari 1963 pamekuwapo na maendeleo ya kikatiba kwa upande wa Muungano na kwa Zanzibari ambayo hatuna budi kuyatazama kwa mapana yake hasa juu ya ushirikishwaji wa watu katika kuzipata katiba hizi.

Electronic Contracts In Tanzania: An Appraisal Of The Legal Framework, Daudi Mwita Nyamaka Mr.

Daudi Mwita Nyamaka Mr.

The concern of our study was to examine the legal basis for electronic contracts in Tanzania. The major problems that were being examined are; the ascertainment of e-contract terms and the other party in the contract with the focus to consent i.e. consensus ad idem requirements and capacity to contract. With the first problem, e-commerce involves e-contracts and the business community in Tanzania enters into contractual arrangements with external world via websites or email in which case the electronic environment is not suitable in Tanzania in terms of the laws and the technology. Messages sent via internet may be garbled …

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

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

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

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

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

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

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 …

Three Cheers For Passthrough Taxation, Bradley T. Borden

Bradley T. Borden

This report addresses recent suggestions by the Obama administration, lawmakers, and others that some passthrough entities should be taxed as corporations. It argues that passthrough taxation is the correct regime, from a technical standpoint, for many business arrangements. Applying an entity tax to those structures would be inappropriate. The report argues that an entity tax would violate notions of equity by treating members of passthrough entities differently from individuals. Next it demonstrates that a tax on passthrough entities would shift a greater share of the tax burden to middle-income individuals. Finally, the report encourages the administration and lawmakers to increase …

Social Contract Theory Of John Locke (1932-1704) In The Contemporary World, Daudi Mwita Nyamaka Mr.

Daudi Mwita Nyamaka Mr.

The 17th century period was marked by an attempt to erect effective safeguard against violations of natural law by governments. Law in this period was conceptualized as an instrument for the prevention of autocracy and despotism. Absolutism in Europe that was associated with governmental encroachments necessitated a strong shield of individual liberty. In this period legal theory placed the main emphasis on liberty, thus the law was to render governments capable of functioning as a guarantor of individual rights. This paper aims at examining the social contract theory of the 17th-century English philosopher, John Locke, its parameters, limitations and its …

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 …

Do Serial Exchangers Get Cash, With Extra Boot, Under New Letter Ruling?, Bradley T. Borden, Kelly E. Alton, Alan S. Lederman

Bradley T. Borden

Related-party exchanges raise the issue of improper extension of the Section 1031(a)(3) 45-day identification and 180-day exchange periods. Related-party exchanges also call into question the amount of boot a related party may receive without triggering an abusive cash-out. A recent letter ruling involving two sequential related-party Section 1031 exchanges makes these issues doubly evident.

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

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

Mubashshir Sarshar

No abstract provided.

Islamic Banking In India, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.

Child Labour In India, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.

Escrow Mechanism Under Foreign Direct Investment, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.

Environmental Refugees, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.

Laws Relating To Data Protection In India, Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.

Like Water For Energy: The Water-Energy Nexus Through The Lens Of Tax Policy, Roberta F. Mann

Roberta F Mann

Water is essential for life. Inadequate potable water supplies lead to poverty, disease, starvation, and civil strife. Climate change is likely to put more pressure on the world’s supply of fresh water. Rising sea levels will introduce salt into some fresh water systems. As high mountain snow cover and glaciers decline, they will store less fresh water. As regions heat up, droughts will become more persistent. Producing energy uses water. How much water is used depends on the source of the energy. Yet in the rush to transition to a renewable energy economy, policy makers have paid little heed to …

Let The Trademark "Bully" Be!, Man K. Huynh

Man K. Huynh

Trademark owners who use their trademark rights to harass and intimidate other businesses beyond what the law might be reasonably interpreted to allow are considered trademark “bullies.” The hallmark of a bully is the use of supposed intimidation tactics, but a trademark owner’s rights can be lost or restricted through a failure to control how third parties use the mark, or even similar marks. This article will attempt to explore the inherent conflict that exists in this juncture of trademark law.

“Complete Domestic Act Of Infringement” Supports The Application Of The “First Sale” Doctrine To Goods Manufactured Abroad., Man K. Huynh

Man K. Huynh

On December 13, 2010 the Supreme Court of the United States affirmed a lower court’s decision against Costco Wholesale Corp. and in favor of Omega, S.A. The divided Supreme Court agreed with the lower court that the “first-sale doctrine” does not apply to imported works manufactured abroad, and can be used as a defense. The basis of this case is rooted in 17 U.S.C. §109 which states that the “. . . owner of a particular copy or phonorecord lawfully made under this title, or any person authorized by such owner, is entitled, without the authority of the copyright owner, …

Fitness Tax Credits: Costs, Benefits, And Viability, Daniel Reach

Daniel Reach

Rates of overweight and obesity are a growing problem in the United States, and tax incentives are an effective response to encourage healthier behavior. A focus on tax incentives to encourage exercise, instead of a focus on diet, would largely avoid the special-interest opposition that tax policies focused on diet have experienced and also provides a more palatable solution for the taxpayer beneficiaries with a low impact on government revenues. Viable tax incentives to encourage greater fitness include tax credits and sales tax breaks, and in the alternative direct subsidies can be used to facilitate similar behavior. This Article posits …

Keep Your Friends Close But Your Auditors Closer: Corporations Risk Waiver When Independent Auditors Request Work Product, Daniel Reach

Daniel Reach

In the current transparency-driven regulatory environment, corporations’ efforts at compliance are rife with uncertainty. The work product doctrine is a core safeguard of a lawyer’s work, which may contain sensitive information that corporations would not want disclosed to opposing parties. Meanwhile, independent auditors serve in a perilous capacity as they provide necessary services to their corporate clients while risking potentially adverse exposure of the information these clients and their counsel disclose to them. The work product doctrine is a time-honored and rule-driven protection that guards the mental impressions and work efforts of lawyers from discovery by opposing parties. Public accounting …

Apontamentos Sobre A Imunidade Tributária Dos Livros, Jornais E Periódicos E Do Papel Destinado À Sua Impressão, Cássio Cavalli

Cássio Cavalli

No abstract provided.

Series Llcs In Real Estate Transactions, Bradley T. Borden, Mathews Vattamala

Bradley T. Borden

Series limited liability companies are a fairly new form of business entity. Some observers worry that series limited liability companies are untested and business and property owners should wait to use them. Meanwhile, tax and business law practitioners are moving forward, recommending that their clients take advantage of the opportunities series limited liability companies present. This article reviews the growing popularity of series limited liability companies and the statutory framework of the Delaware series limited liability company statute. It suggests that any hesitancy to use series limited liability companies is unfounded and that they will continue to grow in popularity. …