Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- International Law (4)
- International Trade Law (3)
- Law and Society (3)
- Antitrust and Trade Regulation (2)
- Economics (2)
-
- Jurisprudence (2)
- Law and Economics (2)
- Legal History (2)
- Organizations Law (2)
- Public Law and Legal Theory (2)
- Social and Behavioral Sciences (2)
- Taxation-Federal (2)
- Taxation-Federal Estate and Gift (2)
- Accounting Law (1)
- Administrative Law (1)
- Admiralty (1)
- Agency (1)
- Agriculture Law (1)
- Air and Space Law (1)
- Animal Law (1)
- Banking and Finance Law (1)
- Bankruptcy Law (1)
- Business Organizations Law (1)
- Civil Law (1)
- Civil Rights and Discrimination (1)
- Commercial Law (1)
- Communications Law (1)
Articles 1 - 5 of 5
Full-Text Articles in Tax Law
The Dual Purpose Of The American Jobs Creation Act Of 2004, Dennis J. Kokenos
The Dual Purpose Of The American Jobs Creation Act Of 2004, Dennis J. Kokenos
ExpressO
The American Jobs Creation Act of 2004 claims to help bring offshore investments back to the United States. In reality, the AJCA does much more. The AJCA of 2004 makes adjustments to the U.S. tax code which helps bring the U.S. in line with existing international trade obligations as well as stimulating the U.S economy.
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
ExpressO
No abstract provided.
A Foundation For International Taxation: The Institutional Competence Of Nations, Eric T. Laity
A Foundation For International Taxation: The Institutional Competence Of Nations, Eric T. Laity
ExpressO
This Article proposes a conceptual foundation for the field of international tax law. The Article refers to this foundation as the institutional competence of nations in global economic development. A nation’s institutional competence is its discretion to make decisions in pursuit of our collective goal of global economic development, discretion that is subject to a number of standards and limitations.
The Article constructs the institutional competence of nations in global economic development from institutional economics, simple game theory, and the literature on social norms. The Article expresses the institutional competence of nations through standards and limitations that reduce the abuse …
The Abolition Of Wealth Transfer Taxes: Lessons From Canada, Australia, And New Zealand, David G. Duff
The Abolition Of Wealth Transfer Taxes: Lessons From Canada, Australia, And New Zealand, David G. Duff
ExpressO
When the United States acted to phase-out its estate tax by 2010, it joined a small but growing group of countries which have also repealed their wealth transfer taxes. In Canada, federal gift and estate taxes were repealed in 1972 and provincial wealth transfer taxes were abolished in the 1970s and 1980s. In Australia, State and Commonwealth wealth transfer taxes were repealed in the late 1970s and early 1980s. New Zealand followed suit in the 1990s, reducing estate tax rates to zero in 1992 and repealing the tax in 1999.
This paper reviews the abolition of wealth transfer taxes in …
Tax Havens And Public International Law: The Case Of The Netherlands Antilles, Georges A. Cavalier
Tax Havens And Public International Law: The Case Of The Netherlands Antilles, Georges A. Cavalier
ExpressO
This paper identifies changes to tax havens’ legislation as a result of pressure from rich countries exercised through the OECD. It focuses on the specific situation of the Netherlands Antilles. The paper analyzes the response given by the Netherlands Antilles to the international community through the modification of its tax agreement with the mother country in Europe, and considers whether this is a solution for adoption by other tax havens. The paper then argues that such a model is not appropriate for use in a small economy which cannot rely on a supportive mother country nor on tourism as an …