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A Whole New World: Income Tax Considerations Of The Bitcoin Economy, Benjamin W. Akins JD, LLM, Jennifer L. Chapman JD, CPA, Jason M. Gordon JD, MBA 2015 SelectedWorks

A Whole New World: Income Tax Considerations Of The Bitcoin Economy, Benjamin W. Akins Jd, Llm, Jennifer L. Chapman Jd, Cpa, Jason M. Gordon Jd, Mba

Benjamin W. Akins

Bitcoin is a virtual, cryptocurrency growing rapidly in influence throughout the world. Numerous characteristics associated with the bitcoin system, including low transaction costs and greater user privacy, make it appealing as a medium of electronic payment. The number of users of bitcoin, including merchants accepting the currency as a form of payment, has grown considerably in recent years. Estimates indicate that there are more than 60,000 active bitcoin users as of September 2012, with nearly 11 million bitcoins in existence. According to the latest estimates, bitcoin market capitalization is roughly $9 billion. The growth of bitcoin as an accepted ...


"Competitiveness" Has Nothing To Do With It, Edward D. Kleinbard 2014 BLR

"Competitiveness" Has Nothing To Do With It, Edward D. Kleinbard

University of Southern California Legal Studies Working Paper Series

The recent wave of corporate tax inversions has triggered interest in what motivates these tax-driven transactions now. Corporate executives have argued that inversions are explained by an “anti-competitive” U.S. tax environment, as evidenced by the federal corporate tax statutory rate, which is high by international standards, and by its “worldwide” tax base. This paper explains why this competitiveness narrative is largely fact-free, in part by using one recent articulation of that narrative (by Emerson Electric Co.’s former vice-chairman) as a case study.

The recent surge in interest in inversion transactions is explained primarily by U.S. based multinational ...


United States National Report On Exchange Of Information, Joshua D. Blank, Ruth Mason 2014 NELLCO

United States National Report On Exchange Of Information, Joshua D. Blank, Ruth Mason

New York University Law and Economics Working Papers

This National Report was prepared for the 2014 Annual Congress of the European Association of Tax Law Professors, which took place in May 2014 at Koç University, Istanbul, Turkey. This National Report discusses administrative and legal mechanisms, especially the Foreign Account Tax Compliance Act (FATCA), that the United States has deployed to obtain offshore tax information. Portions of this National Report were originally published in Joshua D. Blank and Ruth Mason, “Exporting FATCA,” 142 Tax Notes 1245 (2014).


Taxing Offshore Transactions In India And The Territoriality Clause - A Case For Substantial Constitutional Limitations On Indian Parliament's Power To Retrospectively Amend The Income Tax Act, Khagesh Gautam 2014 SelectedWorks

Taxing Offshore Transactions In India And The Territoriality Clause - A Case For Substantial Constitutional Limitations On Indian Parliament's Power To Retrospectively Amend The Income Tax Act, Khagesh Gautam

Khagesh Gautam

No abstract provided.


Skatteavtalstolkning Enligt Svensk Rätt, Maria Hilling 2014 Lund University, Faculty of Law

Skatteavtalstolkning Enligt Svensk Rätt, Maria Hilling

Maria Hilling

This article examines the interpretation of tax treaties under Swedish law. More particularly, it addresses three separate, but related, issues for relevance of tax treaty interpretation. First, the relationship between domestic law and tax treaties, second, the textualism in tax treaty interpretation and its consequences for the possibility to combat tax-treaty-related tax avoidance and third, the interpretation of tax treaty provisions based on article 3 (2) of the OECD Model. The analysis of these issues proceeds in three parts followed by a conclusion.


Is Cricket Taxing? The Taxation Of Cricket Players In India, Rishi Shroff 2014 Pace University

Is Cricket Taxing? The Taxation Of Cricket Players In India, Rishi Shroff

Pace Intellectual Property, Sports & Entertainment Law Forum

This Essay examines the taxation of crickets in the context of Indian law. It examines the concept of non-resident “star” companies created by Indian cricketers as a mechanism to avoid the taxation of their global income in India.


Pari Passu To Gunboats: Nml V. Argentina, Vassilis Paliouras 2014 SelectedWorks

Pari Passu To Gunboats: Nml V. Argentina, Vassilis Paliouras

Bocconi Legal Papers

This article provides a detailed overview of the latest litigation saga before the courts of the state of New York between NML Capital, a distressed debt hedge fund owned by Elliott Management Corporation, and Argentina. The two of them arguably constitute the most aggressive players in the area of sovereign debt, and it comes with no surprise that much of the relative law has been framed by disputes to which, either one or both of them, were parties. At the heart of the present dispute was the interpretation of the pari passu (originally meaning “on equal step/footing”) clause that ...


Maritime Emissions Taxation: An Alternative To The Eu Emissions Trading Scheme?, Jon M. Truby 2014 Pace University

Maritime Emissions Taxation: An Alternative To The Eu Emissions Trading Scheme?, Jon M. Truby

Pace Environmental Law Review

Focusing on the EU’s alternative proposal of an emissions tax, this article analyzes the possibility for the imposition by an EU Member State of a targeted environmental tax to reduce maritime emissions. It considers how such a tax can be imposed in a manner that will not be detrimental to commercial interests and can instigate the desired impact. Importantly, it focuses upon providing a greater incentive for the maritime industry to invest in the most efficient shipping fleet to reduce emissions. It concludes by comparing whether such a perceived maritime emissions tax could be more advantageous than including maritime ...


Exporting Fatca, Joshua D. Blank, Ruth Mason 2014 NELLCO

Exporting Fatca, Joshua D. Blank, Ruth Mason

New York University Law and Economics Working Papers

The Foreign Account Tax Compliance Act (FATCA) represents a powerful response by the United States to flagrant offshore tax evasion. Although the new reporting regime has been criticized as unilateral and extraterritorial, this short article, prepared for a symposium hosted by Pepperdine Law Review, shows that multilateralism and cooperation so far have been the keys to implementing FATCA. In addition to spurring bilateral Intergovernmental Agreements (IGAs) to implement FATCA, and copycat legislation in other jurisdictions, for many countries, the FATCA reporting requirements represent an aspirational new global standard for automatic exchange of information – one that would supplement, if not replace ...


A Model Treaty For The Age Of Beps, Reuven S. Avi-Yonah, Oz Halabi 2014 University of Michigan Law School

A Model Treaty For The Age Of Beps, Reuven S. Avi-Yonah, Oz Halabi

Law & Economics Working Papers

The OECD’s Base Erosion and Profit Shifting (BEPS) project promises to bring about the most fundamental changes in the international tax regime since its inception in the 1920s. The fundamental idea behind the various BEPS projects is that the OECD has fully embraced the idea that double non-taxation can have as deleterious consequences as double taxation and that therefore the various aspects of the current rules that enable multinational enterprises (MNEs) to achieve double non-taxation should be reconsidered.

The BEPS Action Plan, adopted by the OECD in July 2013, sets an ambitious time table for the various items, which ...


Igas Vs. Maatm: Has Tax Bilateralism Outlived Its Usefulness?, Reuven S. Avi-Yonah, Gil Savir 2014 University of Michigan Law School

Igas Vs. Maatm: Has Tax Bilateralism Outlived Its Usefulness?, Reuven S. Avi-Yonah, Gil Savir

Law & Economics Working Papers

The main concern about the IGAs is that they enshrine the bilateral model of tax information exchange that has dominated the 20th century. Unfortunately, there are good reasons to believe this bilateral model does not work, especially when IGAs are signed with countries like the Cayman Islands who have no interest in reciprocity and every interest in making them not work.

Instead, there is an alternative. In response to the financial crisis and the outrage it caused in Europe about tax evasion by the wealthy, the OECD has proposed a Multilateral Agreement for Administrative Assistance in Tax Matters (MAATM), which ...


An Antigua Gambling Model For The International Tax Regime, Adam H. Rosenzweig 2014 Washington University School of Law

An Antigua Gambling Model For The International Tax Regime, Adam H. Rosenzweig

Washington University Journal of Law & Policy

The international tax world is facing a defining moment. While there is little agreement on anything else within the field, there appears to be a wide and deep consensus that the modern international tax regime—the so-called flawed miracle emerging from World War II—is irrevocably broken. Rich countries, poor countries, multinational institutions, scholars, and politicians all seem to agree the time is now to revisit the international tax regime and rebuild it from the ground up. Leading the way is the Organization for Economic Cooperation and Development (OECD) through its Base Erosion and Profit Shifting (BEPS) project, which promises ...


Locality V. Online Travel Company: Does The Bell Finally Toll For Quill Corp. V. North Dakota, Jaan Rannik 2014 University of Maryland Francis King Carey School of Law

Locality V. Online Travel Company: Does The Bell Finally Toll For Quill Corp. V. North Dakota, Jaan Rannik

Journal of Business & Technology Law

No abstract provided.


United States National Report On Tax Privacy, Joshua D. Blank 2013 NELLCO

United States National Report On Tax Privacy, Joshua D. Blank

New York University Public Law and Legal Theory Working Papers

This National Report was prepared for a conference titled Tax Secrecy and Tax Transparency – The Relevance of Confidentiality in Tax Law, which took place in July 2012 in Rust, Austria and was co-hosted by the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business and by Örebro University, Sweden. The Report describes the current tax privacy protections that apply to taxpayers in the United States and provides an overview of the policy considerations that have contributed to their enactment. Portions of this Report were originally published, in part, in Joshua D. Blank, In Defense ...


Waiting For Perseus: A Sur-Reply To Professors Graetz And Warren, Ruth Mason, Michael S. Knoll 2013 University of Pennsylvania Law School

Waiting For Perseus: A Sur-Reply To Professors Graetz And Warren, Ruth Mason, Michael S. Knoll

Faculty Scholarship

This manuscript responds to Income Tax Discrimination: Still Stuck in a Labyrinth of Impossibility by Professors Michael Graetz and Alvin Warren (121 Yale L.J. 1118). In that article, Professors Graetz and Warren challenge many of the arguments we made in our own article entitled, “What is Tax Discrimination?” (121 Yale L.J. 1014). In our earlier article, we set out to accomplish two goals. First, we sought to identify the principle behind the doctrine of tax discrimination as that doctrine is applied by the U.S. Supreme Court and the Court of Justice of the European Union (ECJ) and ...


United States National Report On Tax Privacy, Joshua D. Blank 2013 NELLCO

United States National Report On Tax Privacy, Joshua D. Blank

New York University Law and Economics Working Papers

This National Report was prepared for a conference titled Tax Secrecy and Tax Transparency – The Relevance of Confidentiality in Tax Law, which took place in July 2012 in Rust, Austria and was co-hosted by the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business and by Örebro University, Sweden. The Report describes the current tax privacy protections that apply to taxpayers in the United States and provides an overview of the policy considerations that have contributed to their enactment. Portions of this Report were originally published, in part, in Joshua D. Blank, In Defense ...


Are Cryptocurrencies 'Super' Tax Havens?, Omri Y. Marian 2013 University of Florida Levin College of Law

Are Cryptocurrencies 'Super' Tax Havens?, Omri Y. Marian

Faculty Publications

I describe the mechanisms by which cryptocurrencies — a subcategory of virtual currencies — could replace tax havens as the weapon-of-choice for tax-evaders. I argue such outcome is reasonably expected in the foreseeable future due to the contemporary convergence of two processes. The first process is the increasing popularity of cryptocurrencies, of which Bitcoin is the most widely recognized example. The second process is the transformation of financial intermediaries to agents in the service of tax authorities, as part of the fight against offshore tax evasion. Financial institutions are faced with increased governmental pressure to deliver information about account holders, to withhold ...


Jurisdiction To Tax Corporations, Omri Marian 2013 Boston College Law School

Jurisdiction To Tax Corporations, Omri Marian

Boston College Law Review

Corporate tax residence is fundamental to our federal income tax system. Whether a corporation is classified as “domestic” or “foreign” for U.S. federal income tax purposes determines the extent of tax jurisdiction the United States has over the corporation and its affiliates. Unfortunately, tax scholars seem to agree that the concept of corporate tax residence is “meaningless.” Underlying this perception are the ideas that corporations cannot have “real” residence because they are imaginary entities and because taxpayers can easily manipulate corporate tax residence tests. Commentators try to deal with the perceived meaninglessness by either trying to identify a normative ...


Moving Money: International Financial Flows, Taxes, Money Laundering & Transparency, Richard Gordon, Andrew P. Morriss 2013 SelectedWorks

Moving Money: International Financial Flows, Taxes, Money Laundering & Transparency, Richard Gordon, Andrew P. Morriss

Andrew P Morriss

Recent publicity over enormous estimates of “missing” wealth and the use of sophisticated tax strategies by companies like Apple, Google, and Starbucks have produced a demand that the wealthy pay a “fair” amount of tax regardless of their compliance with the letter of tax laws. In particular, the Tax Justice Network’s claim that $21-$32 trillion of “hidden” wealth remains untaxed has garnered considerable attention. In this paper we argue that these claims rest on poor data and analysis and mistakes about how financial transactions work. We further argue that the disputes are about fundamentally conflicting visions of how ...


The Taxation Of Cloud Computing And Digital Content, David Shakow 2013 University of Pennsylvania Law School

The Taxation Of Cloud Computing And Digital Content, David Shakow

Faculty Scholarship

“Cloud computing” raises important and difficult questions in state tax law, and for Federal taxes, particularly in the foreign tax area. As cloud computing solutions are adopted by businesses, items we view as tangible are transformed into digital products. In this article, I will describe the problems cloud computing poses for tax systems. I will show how current law is applied to cloud computing and will identify the difficulties current approaches face as they are applied to this developing technology.

My primary interest is how Federal tax law applies to cloud computing, particularly as the new technology affects international transactions ...


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