Komisi Pemilihan Umum Republik Indonesia
University of Baltimore School of Law
University of Michigan Law School
San Jose State University
Georgetown University Law Center
Universidad de La Salle, Bogotá
Comparative Tax Law Guide,
2023
Dalhousie University Schulich School of Law
Comparative Tax Law Guide, Kim Brooks
OER Texts
This extended bibliography is designed to support comparative tax law study by students, policy-makers, and tax practitioners. Studying comparative tax law is pure joy. And in addition to that, it enables you to:
- more deeply understand your own tax system and context;
- learn about another country’s system and context;
- draw general conclusions about tax law;
- press for or support tax law change;
- facilitate tax law harmonization or coordination among jurisdictions;
- delve into the role of tax in the spread of higher-order values like fairness, equality, transparency, or privacy;
- explain why a country’s tax laws are the way they are; and …
Federal Data Privacy Regulation: Do Not Expect An American Gdpr,
2023
DePaul University College of Law
Federal Data Privacy Regulation: Do Not Expect An American Gdpr, Matt Buckley
DePaul Business & Commercial Law Journal
No abstract provided.
Legal Representation And The Metaverse: The Ethics Of Practicing In Multiple Realities,
2023
DePaul University College of Law
Legal Representation And The Metaverse: The Ethics Of Practicing In Multiple Realities, Madeline Brom
DePaul Business & Commercial Law Journal
No abstract provided.
Welcome Address,
2023
DePaul University
Welcome Address, Lauren Mckenzie
DePaul Business & Commercial Law Journal
No abstract provided.
Front Matter,
2023
DePaul University
The Immigration Court System: Unconstitutionality At The Hands Of The Executive To Push Nativism,
2023
Pepperdine University
The Immigration Court System: Unconstitutionality At The Hands Of The Executive To Push Nativism, Chloe Wigul
Journal of the National Association of Administrative Law Judiciary
The United States’ immigration court system is located within the U.S. Department of Justice’s Executive Office for Immigration Review and operated under the power of the attorney general. Consequently, the attorney general can review and overrule decisions made by the Board of Immigration Appeals, the immigration appellate body. If the attorney general uses this authority, his decision cannot be reconsidered, and his opinion becomes precedent. Immigration courts are unique in that no other court system is located within or controlled by the executive branch. Focusing on key historical eras, this Comment compares the development of immigration law and policy with …
Severity Under Scrutiny: The U.S. Supreme Court Battle Over The Fbar Penalty,
2023
Pepperdine University
Severity Under Scrutiny: The U.S. Supreme Court Battle Over The Fbar Penalty, Beckett Cantley, Geoffrey Dietrich
The Journal of Business, Entrepreneurship & the Law
In recent years, Congress strengthened federal regulation of foreign bank accounts held by United States citizens. In 1970, Congress passed the Bank Secrecy Act (BSA), requiring U.S. citizens to report their foreign bank accounts using a form called the Foreign Bank Account Report, or “FBAR.” However, the Treasury Department rarely enforced this requirement. After the Patriot Act’s passage came the Bank Secrecy Act 2004 amendment, allowing the Treasury Department to delegate enforcement of U.S. foreign bank account reporting to the Internal Revenue Service (IRS) through the FBAR. The amendment’s major change to the law concerned new penalties for non-willful FBAR …
Tax Reporting As Regulation Of Digital Financial Markets,
2023
Benjamin N. Cardozo School of Law, Yeshiva University
Tax Reporting As Regulation Of Digital Financial Markets, Young Ran (Christine) Kim
Washington and Lee Law Review
FTX’s recent collapse highlights the overall instability that blockchain assets and digital financial markets face. While the use of blockchain technology and crypto assets is widely prevalent, the associated market is still largely unregulated, and the future of digital asset regulation is also unclear. The lack of clarity and regulation has led to public distrust and has called for more dedicated regulation of digital assets. Among those regulatory efforts, tax policy plays an important role. This Essay introduces comprehensive regulatory frameworks for blockchain-based assets that have been introduced globally and domestically, and it shows that tax reporting is the key …
Brief Of The Petitioners-Taxpayers Edward A. And Doris Zelinsky,
2023
Benjamin N. Cardozo School of Law
Brief Of The Petitioners-Taxpayers Edward A. And Doris Zelinsky, Edward A. Zelinsky
Amicus Briefs
As a matter of state law, New York’s own regulations and case law do not permit taxation of Professor Zelinsky’s income earned at home in Connecticut for the COVID-19 period starting on March 15, 2020. Even if New York law permitted the taxation of Professor Zelinsky’s Cardozo salary during this COVID-19 period, as a matter of federal constitutional law, the Due Process and dormant Commerce Clauses do not permit New York’s taxation of this salary earned in Connecticut. In addition, Zelinsky v. Tax Appeals Tribunal, 1 N.Y. 3d 85 (2003), cert. denied, 541 U.S. 1009 (2004), does not apply to …
On The Fence About Immigration And Overpopulation: "Environmentalists" Challenge Dhs Policies On Nepa Basis In Whitewater Draw Natural Resource Conservation District V. Mayorkas,
2023
Villanova University Charles Widger School of Law
On The Fence About Immigration And Overpopulation: "Environmentalists" Challenge Dhs Policies On Nepa Basis In Whitewater Draw Natural Resource Conservation District V. Mayorkas, Maya J. Williams
Villanova Environmental Law Journal
No abstract provided.
Federal Income Taxation,
2023
Mercer University School of Law
Federal Income Taxation, Andrew Todd
Mercer Law Review
In 2022, the United States Court of Appeals for the Eleventh Circuit issued two published opinions involving U.S. federal income tax issues. The first opinion, Sarma v. Commissioner, addressed procedural issues arising under the unified partnership audit procedures that were added to the Internal Revenue Code by the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA). The second opinion, Kroner v. Commissioner, addressed an issue of first impression in this circuit concerning supervisory review of tax penalties. This Article surveys both of those opinions.
Too Small To Succeed: How Small Nonprofits Are Disadvantaged By The Unrelated Business Income Tax,
2023
Brooklyn Law School
Too Small To Succeed: How Small Nonprofits Are Disadvantaged By The Unrelated Business Income Tax, Rebeka Cohan
Brooklyn Law Review
This note explores the unrelated business income tax (UBIT) and its unfair impact on smaller, less well-funded nonprofits. Although typically exempt from taxation, nonprofits can still be subject to the unrelated business income tax. Nonprofits are subject to UBIT when they have income that (1) qualifies as a trade or business, (2) is regularly carried on, and (3) is not substantially related to its tax-exempt purpose. This note argues that small nonprofits are unfairly disadvantaged by UBIT, because they typically have low budgets and small staffs without legal counsel. Congress should update the Internal Revenue Code (IRC) so organizations that …
Front Matter (Letter From The Editor, Masthead, Etc.),
2023
San Jose State University
Front Matter (Letter From The Editor, Masthead, Etc.)
The Contemporary Tax Journal
No abstract provided.
H.R. 2863 (117th Congress) – First-Time Homebuyer Act Of 2021,
2023
San Jose State University
H.R. 2863 (117th Congress) – First-Time Homebuyer Act Of 2021, Nina Kramarenko, Gelena Shvetsova
The Contemporary Tax Journal
No abstract provided.
H.R. 6392 (117th Congress) – No Tax Breaks For Drug Ads Act,
2023
San Jose State University
H.R. 6392 (117th Congress) – No Tax Breaks For Drug Ads Act, Inessa Zlobina, Yan Rapisura
The Contemporary Tax Journal
No abstract provided.
Mst Program Webinar On November 18, 2022,
2023
San Jose State University
Mst Program Webinar On November 18, 2022, Eric Shao Cpa
The Contemporary Tax Journal
No abstract provided.
The 38th Annual Tei-Sjsu High Tech Tax Institute Conference On Nov 7 – 8, 2022,
2023
San Jose State University
The 38th Annual Tei-Sjsu High Tech Tax Institute Conference On Nov 7 – 8, 2022, Inessa Zlobina, Enas J. Al-Mais, Aizhan Toibazarova, Tiago Iorio
The Contemporary Tax Journal
No abstract provided.
S. 3191 (117th Congress) – Everyday Philanthropist Act,
2023
San Jose State University
S. 3191 (117th Congress) – Everyday Philanthropist Act, Jakub Hench, Tiago Iorio, Ronald Le
The Contemporary Tax Journal
No abstract provided.
S. 4691 (117th Congress) – Volunteer Driver Tax Parity Act Of 2022,
2023
San Jose State University
S. 4691 (117th Congress) – Volunteer Driver Tax Parity Act Of 2022, Mst Students Bus 223a Spring 2023
The Contemporary Tax Journal
No abstract provided.
The 28th Annual Tax Practitioner/Fall Irs Seminar On October 26, 2022,
2023
San Jose State University
The 28th Annual Tax Practitioner/Fall Irs Seminar On October 26, 2022, Michelle Buchner, Inessa Zlobina
The Contemporary Tax Journal
No abstract provided.
