Tax Law Commons^™

Taxation – Selection Of Exchange Rate For Translation Purposes -- Where Multiple Exchange Rates Exist For A Foreign Currency And The Underlying Transaction Is Financial In Nature, The Proper Rate For Translation Components Of Taxable Income Is The "Free" Market Rate (Durovic V. Commissioner Of Internal Revenue, 7th Cir. 1976), Tim J. Floyd Nov 2016

Book Review: International Tax Planning. By Barry Spitz. London, England: Butterworth & Co. Ltd., 1972. Pp. Xxiii, 159. $12.15 (U.S.)., Donald O. Clark Jun 2016

Tax Treaties-Reciprocal Exchange Of Information-Summons Power Contained In Irc Section 7602 May Be Used To Obtain Information From Domestic Sources For Use By Canadian Authorities In Investigating The Canadian Tax Liability Of A Canadian Company, Tim J. Floyd Apr 2016

Trade Act Of 1974-Countervailing Duties-Nonexcessive Remission Of Foreign Excise Tax On Products Imported Into The United States Does Not Constitute A Bounty Or Grant Requiring The Levy Of Countervailing Duties, Garry Seltzer Dec 2015

The Impact Of The United States Tax Laws On International Technology Transfer: An Overview And Some Suggestion For Minimizing The Bite, Marcus B. Finnegan, Robert E. Mccarthy Dec 2015

Constitutional Law, Import-Export Clause: Non-Discriminatory, Fairly Apportioned Excise Tax Applied To Stevedoring Companies Loading And Unloading Goods In Imports And Export Transit Does Not Constitute An Import Or Duty Within The Prohibition Of The Import-Export Clause, Tony G. Mills Oct 2015

Tax Incentives To Exportation: Alternatives To Disc, Timothy A. Peterson Oct 2015

Through The Antiboycott Morass To An Export Priority, Mark D. Menefee, Don Samuel Oct 2015

A Practitioner's Guide To United States Employment Taxation Of Nonresident Aliens Working In The United States, John L. Gornall Jr., John B. Copenhaver Sep 2015

The Development Of Foreign Investment Law In Egypt And Its Effect On Private Foreign Investment, George E. Bushnell Iii May 2015

Foreign Investment In The People's Republic Of China: Compensation Trade, Joint Ventures, Industrial Property Protection And Dispute Settlement, Kevin K. Maher May 2015

People's Republic Of China - Personal Income Tax, Olive E. Bell Apr 2015

International Tax Free Exchanges: The Structure Of I.R.C. Section 367, Vikram A. Gosain Apr 2015

Tax Planning: Foreign Investment In United States Real Property, William H. Newton Iii Apr 2015

The Treasury's Twenty Year Battle With Treaty Shopping: Article 16 Of The 1977 United States Model Treaty, Robert R. Oliva Mar 2015

Multistate Export Trade Promotion Under The Export Trading Company Act Of 1982, Joseph M. Gannam Mar 2015

Annual Survey Of Developments In International Trade Law: 1983, Georgia Journal Of International And Comparative Law Mar 2015

Annual Survey Of Developments In International Trade Law: 1984, Georgia Journal Of International And Comparative Law Mar 2015

Tax Reform Act Of 1984 - International Related-Party Factoring - A Major Tax Loophole For Multinational Corporations Is Closed, Phil Conner Feb 2015

Tax Reform Act Of 1984 - Netherlands Antilles - Effect Of The Repeal Of The Withholding Tax On Portfolio Interest Payments To Foreign Investors, Lee C. Dilworth Feb 2015

New Tax Withholding Rules For Foreign-Owned United States Real Estate, John D. Maiers Feb 2015

Annual Survey Of Developments In International Trade Law: 1985, Georgia Journal Of International And Comparative Law Jan 2015

Annual Survey Of Developments In International Trade Law: 1986, Paul G. Justice, Hilda H. King, John R. Schneider Jan 2015

The North American Free Trade Agreement (Nafta): Good For Jobs, For The Environment, And For America, Thomas J. Schoenbaum Nov 2014

Modernizing The Revenue Rule: The Enforcement Of Foreign Tax Judgments, Barbara A. Silver Oct 2014

Gatt/Wto Rules For Border Tax Adjustment And The Proposed European Directive Introducing A Tax On Carbon Dioxide Emissions And Energy, Christian Pitschas Oct 2014

Organizations, Reorganizations, Amalgamations, Divisions And Dissolutions: Cross-Border Assets, Double Taxation And Potential Relief Under The U.S.-Canada Tax Treaty, Catherine A. Brown, Christine Manolakas Oct 2014

For Sale--One Level 5 Barbarian For 94,800 Won: The International Effects Of Virtual Property And The Legality Of Its Ownership, Alisa B. Steinberg Oct 2014

A Comparison Of Corporate Taxation In The United States And Germany: Different Ways Up The Mountain, Walter D. Schwidetzky Sep 2014

Beer, Liquor, Or A Little Bit Of Both? Getting To The Bottom Of Properly Classifying Flavored Malt Beverages In The United States And Australia, Bryan A. Schivera Sep 2014