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Northwestern, O'Bannon And The Future: Cultivating A New Era For Taxing Qualified Scholarships, Kathryn Kisska-Schulze, Adam Epstein 2016 The University of Akron

Northwestern, O'Bannon And The Future: Cultivating A New Era For Taxing Qualified Scholarships, Kathryn Kisska-Schulze, Adam Epstein

Akron Law Review

On March 26, 2014, the National Labor Relations Board (NLRB) ruled that Northwestern University’s scholarship football players were employees of the institution and could unionize and bargain collectively. From a federal income tax perspective, the significance of the NLRB decision—at that time—was that it could redefine the principle that select student-athletes are no longer unpaid amateurs receiving qualified scholarships, but instead are employees of their institutions, earning scholarship funds in exchange for services rendered as college athletes. Accordingly, a crucial question arising from the NLRB holding was whether the Internal Revenue Service could logically continue to treat ...


Treasury Should Exclude Income From Discharge Of Student Loans, John R. Brooks 2016 Georgetown University Law Center

Treasury Should Exclude Income From Discharge Of Student Loans, John R. Brooks

Georgetown Law Faculty Publications and Other Works

There are several ways that a student loan borrower can have a federal student loan discharged. In some cases, that cancellation of student debt creates taxable income, but in others it does not. This Article argues that taxing cancellation of student debt undermines the purposes of loan discharge and income-driven repayment programs like IBR and PAYE. This Article further argues that, if Congress does not act to provide a clear exclusion, Treasury has sufficient statutory and common law authority to exclude that income, and that it should do so.


General Electric's Tax Liability: The Case For Corporate Tax Reform, Willis L. Krumholz 2016 University of St. Thomas, Minnesota

General Electric's Tax Liability: The Case For Corporate Tax Reform, Willis L. Krumholz

University of St. Thomas Journal of Law and Public Policy

No abstract provided.


Increasing Charitable Contributions Through The Use Of Trusts, Philip P. Martin, Jr., Joseph A. Sinclitico 2016 St. John's University School of Law

Increasing Charitable Contributions Through The Use Of Trusts, Philip P. Martin, Jr., Joseph A. Sinclitico

The Catholic Lawyer

No abstract provided.


Motion For Leave To File Brief And Brief Of The National Taxpayers Union, The Nevada Manufacturers Association, The Howard Jarvis Taxpayers Foundation, Americans For Limited Government, Americans For Tax Reform, The Club For Growth, Nevada Corporate Headquarters, Inc., The Nevada Motor Transport Association, The Retail Association Of Nevada, And The Reno-Sparks Chamber Of Commerce, As Amici Curiae In Support Of Petitioners, Paul E. Salamanca 2016 University of Kentucky College of Law

Motion For Leave To File Brief And Brief Of The National Taxpayers Union, The Nevada Manufacturers Association, The Howard Jarvis Taxpayers Foundation, Americans For Limited Government, Americans For Tax Reform, The Club For Growth, Nevada Corporate Headquarters, Inc., The Nevada Motor Transport Association, The Retail Association Of Nevada, And The Reno-Sparks Chamber Of Commerce, As Amici Curiae In Support Of Petitioners, Paul E. Salamanca

Paul E. Salamanca

No abstract provided.


The Administration Of Canada’S Transfer Pricing Rules: Issues And Recommendations, Jinyan Li, Pierre Barsalou, John Oatway, François Vincent 2016 Osgoode Hall Law School of York University

The Administration Of Canada’S Transfer Pricing Rules: Issues And Recommendations, Jinyan Li, Pierre Barsalou, John Oatway, François Vincent

Jinyan Li

No abstract provided.


Taxation Of Foreign Business And Investment In The People's Republic Of China, Alex Easson, Li Jinyan 2016 Selected Works

Taxation Of Foreign Business And Investment In The People's Republic Of China, Alex Easson, Li Jinyan

Jinyan Li

Up until the last six or seven years, very little attention has been paid in the West to the tax system of the People's Republic of China ("PRC" or "China"). This is understandable since, in the immediate post-liberation years, many countries in the Western Hemisphere tried hard to pretend that the PRC did not exist at all. Following its break with the Soviet Union in 1960, China adhered firmly to a policy of self-reliance. China's opening to the West, in economic terms, did not really begin until approximately 1978. Given the type of economic system which had evolved ...


International Mobility Of Highly Skilled Workers In The Canadian Context: Tax Barriers And Reform Options, Jinyan Li 2016 Osgoode Hall Law School of York University

International Mobility Of Highly Skilled Workers In The Canadian Context: Tax Barriers And Reform Options, Jinyan Li

Jinyan Li

No abstract provided.


Comparison And Assessment Of The Tax Treatment Of Foreign Source Income In Canada, Australia, France, Germany And The United States, Jinyan Li, Brian Arnold, Nolan Sharkey 2016 Osgoode Hall Law School of York University

Comparison And Assessment Of The Tax Treatment Of Foreign Source Income In Canada, Australia, France, Germany And The United States, Jinyan Li, Brian Arnold, Nolan Sharkey

Jinyan Li

No abstract provided.


Searching For Our Fiscal Soul, Edward D. Kleinbard 2016 University of Southern California

Searching For Our Fiscal Soul, Edward D. Kleinbard

University of Southern California Legal Studies Working Paper Series

This is an extended version of a presentation made at TEDx Livermore 2016, the theme of which was the Economics of Empathy. Searching for Our Fiscal Soul argues that democracy is an exercise in empathy towards fellow citizens we do not know, and, if we did, might not like. We express that empathy through government spending, because that is how we actualize values that are important enough that we are willing to pay for them. This is our fiscal soul in action. Whether measured against the values we all routinely recite, or against the social environments achieved by peer countries ...


It's Tax Not Trade (Stupid), Edward J. McCaffery 2016 University of Southern California;California Institute of Tecnology

It's Tax Not Trade (Stupid), Edward J. Mccaffery

University of Southern California Legal Studies Working Paper Series

Globalization, trade and other free market policies increase wealth. But the gains from trade are not being evenly spread among all citizens. People and politicians rage against foreigners. But it is the United States tax system, not trade, that ought to change, and wealthy Americans, not workers world-wide, who should be sharing the wealth. A nd it is the form of tax, not just its rate structure, that must reform, so that capital at last bears a meaningful share of the burden.


Quis Custodiet: Disestablishment And Standing To Sue, Thomas J. O'Toole 2016 St. John's University School of Law

Quis Custodiet: Disestablishment And Standing To Sue, Thomas J. O'Toole

The Catholic Lawyer

No abstract provided.


The Constitutional Nature Of The United States Tax Court, Brant J. Hellwig 2016 Washington and Lee University School of Law

The Constitutional Nature Of The United States Tax Court, Brant J. Hellwig

Brant J. Hellwig

None available.


Real Estate Investment Trusts In Canada, Samita Pachai 2016 The University of Western Ontario

Real Estate Investment Trusts In Canada, Samita Pachai

Electronic Thesis and Dissertation Repository

The Canadian real estate investment trust (REIT) industry began in the early 1990s and, over the past twenty years, the legislative landscape governing REITs has changed dramatically. This dissertation examines how REIT legislation has progressed in Canada and the effects it has had on the industry as a whole. After examining the basic characteristics of a REIT, an overview of the legislative evolution is presented. This thesis argues that recent legislation has been successful in allowing REITs to flourish, with 48 public equity REITs now trading in Canada comprising a market capitalization of over CAD 50 billion. A thorough examination ...


The U.S. Response To Oecd-Beps And The Eu State Aid Cases, Daniel Shaviro 2016 NYU School of Law

The U.S. Response To Oecd-Beps And The Eu State Aid Cases, Daniel Shaviro

New York University Law and Economics Working Papers

This is the slightly expanded text of a talk that the author gave on June 1, 2016, at a conference in Amsterdam that was cosponsored by NYU Law School and the Amsterdam Centre for Tax Law. The conference concerned anti-BEPS implementation in the EU, and the talk concerned the U.S. response to such efforts.


10 Observations Concerning International Tax Policy, Daniel Shaviro 2016 NYU School of Law

10 Observations Concerning International Tax Policy, Daniel Shaviro

New York University Law and Economics Working Papers

This is a slightly revised version of a lunch talk that the author gave at the National Tax Association’s 46th Annual Spring Symposium on May 12. It addresses, among other topics, why there is so little consensus regarding international tax policy, and what lessons we learn from the recent wave of inversions by U.S. companies.


Perspectives - Emmy Award-Winning Producer And Director Thomas Kaufman, James Hagy, Colin Pearce 2016 New York Law School

Perspectives - Emmy Award-Winning Producer And Director Thomas Kaufman, James Hagy, Colin Pearce

Rooftops Project

What makes an effective message when asking for donations to a capital project using video and streaming media? Professor James Hagy and Rooftops Team member Colin Pearce asked Emmy Award-winning producer and director Tom Kaufman after screening his remarkable two-minute video for the Playtime Project, the goal of which was to fund construction of a children’s playground for a large homeless shelter in a converted, former general hospital in the District of Columbia.


Perspectives - Susanna Fodor Of Scarola Malone Zubatov, James Hagy, Alicia Langone 2016 New York Law School

Perspectives - Susanna Fodor Of Scarola Malone Zubatov, James Hagy, Alicia Langone

Rooftops Project

In a recent visit with the Rooftops Project's Alicia Langone and Professor James Hagy, construction lawyer Susanna Fodor offers views on the tenant improvement process when a not-for-profit organization selects space to lease and on routine repair and renovation projects for properties a not-for-profit may own.


Perspectives - Marty Festenstein Of Nelson, James Hagy, Jennessy Angie Rivera 2016 New York Law School

Perspectives - Marty Festenstein Of Nelson, James Hagy, Jennessy Angie Rivera

Rooftops Project

Interior Design Professional Marty Festenstein shares insights on the design process for tenant spaces with Professor James Hagy and Rooftops Project team member Jennsessey Rivera.


The Luxembourg Effect: Patent Boxes And The Limits Of International Cooperation, Lilian V. Faulhaber 2016 Georgetown University Law Center

The Luxembourg Effect: Patent Boxes And The Limits Of International Cooperation, Lilian V. Faulhaber

Georgetown Law Faculty Publications and Other Works

This article uses patent boxes, which reduce taxes on income from patents and other IP assets, to illustrate the fact that the jurisprudence of the European Court of Justice has a longer reach than has previously been recognized. This article argues that, along with having effects within the European Union, the ECJ’s decisions can also have effects on countries outside of the EU. In the direct tax context, the ECJ’s jurisprudence has hampered the ability of both EU and non-EU countries to police international tax avoidance.

In 2015, the Organisation for Economic Co-operation and Development (OECD) proposed restrictions ...


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