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5049 full-text articles. Page 109 of 116.

Australia’S Homeless Act, James Farrell, Caris Cadd 2010 Selected Works

Australia’S Homeless Act, James Farrell, Caris Cadd

James Farrell

The Federal Government’s White Paper on Homelessness, The Road Home: A National Approach to Reducing Homelessness (White Paper) proposed the introduction of new legislation that would ‘underpin the national response to homelessness, setting standards to deliver the best quality services possible’.This article outlines the significance of this recommendation to Australians experiencing homelessness and focuses on why the problem of homelessness should be situated within a human rights framework.


Check-The-Box Regs And Gift Tax Discounts, Wendy G. Gerzog 2010 University of Baltimore School of Law

Check-The-Box Regs And Gift Tax Discounts, Wendy G. Gerzog

All Faculty Scholarship

This article discusses the recent Tax Court decision in Pierre and the effect for gift tax purposes of an entity’s classification made under the check-the-box regulations. The court was split on what those regulations mean when they state that an entity is to be disregarded ‘‘for federal tax purposes.’’


Derecho De La Seguridad Social En México, Bruno Costantini García 2010 ITESM Campus Puebla

Derecho De La Seguridad Social En México, Bruno Costantini García

Bruno L. Costantini García

Breve presentación del Derecho de la Segurida Social en México.

¿Qué es?

¿Cómo funciona?

¿Su aplicación?


Pip Factors: Examine With Low Expectations, Brad Borden 2010 Brooklyn Law School

Pip Factors: Examine With Low Expectations, Brad Borden

Bradley T. Borden

This article takes a critical look at the factors the income tax regulations use to define partners' intererests in a partnership. The article concludes that the factors do little to help determine partners' interests in the partnership.


Court Of Federal Claims Upholds Additional Sui Credit, Danny A. Pannese 2010 Sacred Heart University

Court Of Federal Claims Upholds Additional Sui Credit, Danny A. Pannese

WCOB Faculty Publications

The article discusses the decision in a tax court case that plaintiffs in consolidated tax refund cases were entitled to an additional state unemployment insurance (SUI) credit against their Federal Unemployment Tax Act (FUTA) tax liabilities for years 1991-1996. The dispute in the tax court case of E.P. Talent Services LP was addressed in a year 2004 Court of Federal Claims decision. It was ruled that the SUI credit is capped at over five percent of the taxpayer's total FUTA wage base.


Who Is Making International Tax Policy? International Organizations As Power Players In A High Stakes World, Diane M. Ring 2010 Boston College Law School

Who Is Making International Tax Policy? International Organizations As Power Players In A High Stakes World, Diane M. Ring

Boston College Law School Faculty Papers

Who makes international tax policy in today’s world? Certainly no single body possesses that power - there is no global tax authority, and states are not capable of achieving all of their international tax policy goals on a unilateral basis. The development of international tax policy is an interactive and dynamic process that involves a wide range of players, most of whom can be characterized as international organizations. Their roles, goals, tools and influence vary by organization and by issue, but their net impact on tax policy is undeniable. If we are to better understand how tax policy is formed ...


In Whom We Trust, Temple Fogg 2010 Villanova Law School

In Whom We Trust, Temple Fogg

T. Keith Fogg

The Internal Revenue Service ("IRS") collects the majority of taxes through business entities that are required to withhold taxes from wages or collect excise taxes at the time of providing services. These business entities hold the taxes they collect in trust for the IRS. The wast majority of business entities pay over the taxes held in trust in a timely and appropriate manner; however, a sizeable amount, in dollar terms, does not get paid. Aside from passing criminal laws at or near the passage of the 1954 code, Congress has done little to create a structure that provides incentives for ...


Collaborative Experience: Cataloging Projects With Cassidy Cataloging, Gordon Russell, Paula Tejeda, Joni Cassidy 2010 Charleston School of Law

Collaborative Experience: Cataloging Projects With Cassidy Cataloging, Gordon Russell, Paula Tejeda, Joni Cassidy

Gordon R. Russell

No abstract provided.


Legislation And Other Hot Topics, JONATHAN FORMAN 2010 University of Oklahoma

Legislation And Other Hot Topics, Jonathan Forman

Jonathan B. Forman

No abstract provided.


Legislation And Other Hot Topics, JONATHAN B. FORMAN 2010 University of Oklahoma

Legislation And Other Hot Topics, Jonathan B. Forman

Jonathan B. Forman

No abstract provided.


Legislation And Other Hot Topics, JONATHAN B. FORMAN 2010 University of Oklahoma

Legislation And Other Hot Topics, Jonathan B. Forman

Jonathan B. Forman

No abstract provided.


Legislation And Other Hot Topics, JONATHAN B. FORMAN 2010 University of Oklahoma

Legislation And Other Hot Topics, Jonathan B. Forman

Jonathan B. Forman

No abstract provided.


Legislation And Other Hot Topics, JONATHAN B. FORMAN 2010 University of Oklahoma

Legislation And Other Hot Topics, Jonathan B. Forman

Jonathan B. Forman

No abstract provided.


Legislation And Other Hot Topics, JONATHAN B. FORMAN 2010 University of Oklahoma

Legislation And Other Hot Topics, Jonathan B. Forman

Jonathan B. Forman

No abstract provided.


False Imprisonment As A Tort In India, Hari Priya 2010 NALSAR University of Law

False Imprisonment As A Tort In India, Hari Priya

Hari Priya

The tort of false imprisonment is one of the most severe forms of human rights violation, and this paper aims to define and to understand the concept of false imprisonment as a tort in India. It also seeks to know about the evolution of the notion of false imprisonment as a tort, with reference to Indian and foreign cases, and understand who and when can one be held liable for the tort of false imprisonment. It further deals with the remedies available for the said tort.


Funding Public Pension Plans, JONATHAN FORMAN 2010 University of Oklahoma

Funding Public Pension Plans, Jonathan Forman

Jonathan B. Forman

No abstract provided.


Investing In Hong Kong And Mainland China, Duncan Bentley, Andrew Halkyard 2010 Bond University

Investing In Hong Kong And Mainland China, Duncan Bentley, Andrew Halkyard

Duncan Bentley

Extract:

Where once Hong Kong was the automatic investment entry route into Mainland China, this is no longer the case. However, Hong Kong remains one of the most important financial centres in the region and it is for that and its significant tax advantages that it remains a favoured investment location in its own right. The Mainland has developed its tax system to make it attractive and more certain for foreign investors, who increasingly favour direct investment. Nonetheless, foreign investors must deal with a tax system and business regulatory environment that bears little similarity to those found in OECD countries ...


Direct Taxation And E-Commerce: Possibility And Desirability, Subhajit Basu 2010 University of Leeds

Direct Taxation And E-Commerce: Possibility And Desirability, Subhajit Basu

Subhajit Basu

E-commerce poses significant challenges for existing tax rules. One of the most important effects of e-commerce has been to de-emphasise the significance of the place where economic activity is carried out, which makes it difficult to determine which jurisdiction has the right to tax. It has also blurred the traditional distinction between the form of delivery and the substance of what is delivered. Thus, the specific tax implications of e-commerce and the threat it imposes on the established tax systems can be examined by reference to how much e-commerce tends to disrupt the concepts and principles of direct taxation and ...


Dissecting O'Donnabhain, Anthony C. Infanti 2010 University of Pittsburgh School of Law

Dissecting O'Donnabhain, Anthony C. Infanti

Anthony C. Infanti

In O'Donnabhain v. Commissioner, a sharply divided Tax Court allowed a medical expense deduction for some costs related to sex reassignment surgery. This short commentary examines the opinions in the case and concludes that the taxpayer's victory rings hollow.


C.P.C., 1908 Order Xx (Rules 10-20): A Case Study 1990-2010(July), Mubashshir Sarshar 2010 National Law University, Delhi

C.P.C., 1908 Order Xx (Rules 10-20): A Case Study 1990-2010(July), Mubashshir Sarshar

Mubashshir Sarshar

No abstract provided.


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