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Articles 1 - 9 of 9
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 …
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
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 …
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 …
E-Commerce Taxation And Cyberspace Law: The Integrative Adaptation Model, Rifat Azam Dr.
E-Commerce Taxation And Cyberspace Law: The Integrative Adaptation Model, Rifat Azam Dr.
Rifat Azam Dr.
This article argues that the current debate on international taxation of e-commerce is totally tax oriented and ignores cyberspace law and that this separation is unjustified and harmful to the development of e-commerce taxation law. Mutual intellectual feeding and integrative debate that is open and interesting to the general legal scholarly community is necessary to improve ecommerce law. To begin a debate on e-commerce taxation as part of cyberspace law, the author describes and incorporates for the first time the primary cyberspace literature into the e-commerce taxation debate. The author draws lessons from judicial jurisdiction in cyberspace, criminal law in …