Tax Law Commons^™

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

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)

Celebrando Un Año Más Del Día Internacional Del Trabajo, Norma E. Pimentel

Norma E Pimentel

No abstract provided.

Cultura De La Legalidad. Participación Ciudada En Transparencia, Norma E. Pimentel

Norma E Pimentel

No abstract provided.

Construyendo Cultura De La Legalidad Y Participación Ciudadana, Norma E. Pimentel

Norma E Pimentel

No abstract provided.

Las Leyes Como Parte Integrante Del Derecho, Norma E. Pimentel

Norma E Pimentel

No abstract provided.

Article 17(3) For Artistes And Sportsmen: Much More Than An Exception, Dick Molenaar

Dick Molenaar

No abstract provided.

The Overlap Of Tax And Financial Aspects Of Real Estate Ventures, Bradley T. Borden

Bradley T. Borden

This article examines the effect partnership tax law has on financial aspects of real estate ventures. It introduces the relevance of the aggregate and entity views of tax partnerships (i.e., LLCs, LPs, and other partnerships) and demonstrates how those views can greatly affect financial projections for each of the members of a real estate venture. It also demonstrates how financial calculations can vary significantly depending upon how closely analysts track a tax partnership’s allocation method. Finally, the article serves as a primer for tax practitioners who are unfamiliar with the financial tools that are so prevalent in real estate analysis, …

Judicial Review Of Administrative Action/ Decision As The Primary Vehicle For Constitutionalism: Law And Procedures In Tanzania, Daudi Mwita Nyamaka Mr.

Daudi Mwita Nyamaka Mr.

This paper examines the discretionary powers of the High Court of Tanzania to review decisions and actions of other public bodies as a means to uphold the spirit of the Constitution on checks and balances between the three organs of the state. The writer examines the procedures for judicial review, the legal and procedural requirements and the remedies available under the laws of Tanzania, however, the writer further examines experiences from other countries particularly from case laws.

Hablando Del Derecho Y Las Leyes, Norma E. Pimentel

Norma E Pimentel

No abstract provided.

Ante 74 Años De Petróleo Nacional, Norma E. Pimentel

Norma E Pimentel

No abstract provided.

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.

From Allocations To Series Llcs: 2011'S Partnership Tax Articles, Bradley T. Borden

Bradley T. Borden

This article reviews the partnership tax articles published in student-edited journals in 2011. The articles comprise a rich output on timely topics and demonstrate that partnership tax is primed for even more scholarly attention.

¿Transparencia En El Endeudamiento Público?, Norma E. Pimentel

Norma E Pimentel

No abstract provided.

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

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 …

Casev. Pigou: A Still Difficult Debate, Enrico Baffi

enrico baffi

This paper examine the positions of Coase and Pigou about the problem of the externalities. From the reading of their most two important works it appears that Coase has a more relevant preference for a evaluation of efficiency at the total, while Pigou, with some exception, is convinced that is possible to reach marginal efficiency through taxes or compensation. It’s interesting that Coase, who has elaborated the famous theorem, is convinced that is not important to reach the efficiency at the margin every time and that sometimes is necessary a valuation at the total, that tells us which solution is …

Cultura De La Legalidad. La Participación Ciudadana En La Transparencia, Norma E. Pimentel

Norma E Pimentel

No abstract provided.

Chasing Ghosts: On The Possibility Of Writing Cultural Histories Of Tax Law, Assaf Likhovski

Assaf Likhovski

This Article discusses the use of arguments about “culture” in two debates about the imposition, application and abolition of income tax law: A debate about the transplantation of British income taxation to British-ruled Palestine in the early twentieth century, and a debate about tax privacy in late eighteenth-century and early nineteenth-century Britain. In both cases, “culture,” or some specific aspect of it (notions of privacy) appeared in arguments made by opponents of the tax. However, it is difficult to decide whether the use of cultural arguments in these debates simply reflected some “reality” that existed prior to these debates, whether …

Dispelling The Fog About Direct Taxation, James Campbell

James Campbell

A full interpretation of capitation taxes in their historical context is here used as the key to a fresh understanding of the nature and practice of apportioned direct taxation under the Constitution. Contrary to common misconceptions, it appears that none of the key elements of the Federal powers of direct taxation – capitations, other direct taxes, and apportionment – are of uncertain meaning, or no longer of any relevance because of the abolition of slavery. Evidence for these conclusions is drawn from historical studies of taxation, records of the Constitutional Convention, Federal and state tax statutes of the period, contemporaneous …

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 …

Regulation Not Prohibition: The Comparative Case Against The Insurable Interest Doctrine, Sharo Michael Atmeh

Sharo M Atmeh

American law requires an insurable interest—a pecuniary or affective stake in the subject of an insurance policy—as a predi-cate to properly obtaining insurance. In theory, the rule prevents both wagering on individual lives and moral hazard. In practice, the doctrine is avoided by complex insurance transaction structuring to effectuate both origination and transfers of insurance by individuals without an insurable interest. This paper argues that it is time to ab-andon the insurable interest doctrine. As both the English and Aus-tralian experiences indicate, elimination of the insurable interest doctrine will have little detrimental pecuniary effect on the insurance industry, while freeing …

Sub S Valuation: To Tax Effect, Or Not To Tax Effect, Is Not Really The Question, Glen M. Vogel

Glen M Vogel

There were approximately 4 million Subchapter S corporations in 2008, with around 7 million shareholders. Because these companies are not publicly traded, their valuation in estate tax matters, divorces, shareholder disputes and other cases can present difficult issues for courts. In particular, the impact on the valuation of these companies of their “pass-through” tax status has been controversial since 1999, with different courts adopting different solutions. This article explains the nature of the issue, and presents a financial model for understanding the differential impact of taxes on the values of S and C corporations. The paper analyzes key court decisions …

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

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 …

Introduction To Form 1040 Series - Irs Registered Preparer Exam Review Course, John S. Treu, Davin Harnois

John S. Treu

No abstract provided.

La Revocación De Actos Tributarios En España Dentro Del Contexto Comunitario (Revocation Of Tax Acts In Spain Within The Eu Context), Jesús A. Soto

Jesús Alfonso Soto Pineda

Este artículo expone la revocación administrativa de actos tributarios en el ordenamiento jurídico español, el recorrido y razonamientos doctrinales que han sustentado la consolidación de la revisión en materia fiscal en el país ibérico, así como el soporte jurisprudencial y legal comunitario e interno que ha permitido formalizar una práctica, que con antelación a la aparición de la reforma ya era interpretada como una vía eficaz de reducción de la alta litigiosidad que se presenta en el ámbito tributario en España. El nivel de desarrollo de la revocación se analiza en detalle, así como también los presupuestos, actores, límites y …

The Price Of Private Enforcement Under The False Claims Act, David Y. Kwok

David Y Kwok

Private plaintiffs and their attorneys are motivated at least in part by monetary awards, but what is the appropriate award for litigation? I consider the case of the False Claims Act, through which the U.S. government recovers losses due to fraud by paying a bounty to whistleblowers. These whistleblowers and their attorneys generally receive a minimum 15% bounty in successful cases. Utilizing a data set of over 3000 fraud cases, I present observational evidence that whistleblowers are reluctant to bring cases valued under $440,000 and that they would be more likely to do so given a higher bounty percentage. This …

In Third Parties We Trust? The Growing Antitrust Impact Of Third-Party Green Building Certification Systems For State And Local Governments, Darren Prum, Robert Aalberts, Stephen Del Percio

Darren A. Prum

According to the American Institute of Architects, there has been a 50 percent increase in the number of municipalities with a green building program in place since 2007. And 24 of the country's 25 largest metropolitan areas are built around a city with green building legislation on its books. Reducing buildings' environmental impact is a noble - and critical - goal. But governments' reliance on private, third-party standard-setting organizations - and the rating systems that they promulgate - as the basis for that legislation may be legally problematic.

This Article reviews one of those potentially problematic bases: antitrust. In order …

Experimental Evidence Of Tax Salience And The Labor-Leisure Decision: Anchoring, Tax Aversion, Or Complexity?, Andrew Hayashi, Brent K, Nakamura, David Gamage

Andrew Hayashi

Recent research in marketing and public economics suggests that consumers underestimate the effects of taxes and surcharges on total purchase prices when taxes and surcharges are made less salient. The leading explanation is that consumers anchor on base prices and underadjust for surcharges. We perform experiments that: (1) extend the tax salience and price partitioning literatures to the labor supply context; (2) test the anchoring hypothesis by examining the effects of positive and negative wage surcharges on willingness to work; and (3) test whether responses to price partitioning result from imperfect calculation of all-inclusive prices or from deeper preferences. We …