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852 full-text articles. Page 1 of 26.

Racialized Tax Inequity: Wealth, Racism, And The U.S. System Of Taxation, Palma Joy Strand, Nicholas A. Mirkay 2020 Creighton University

Racialized Tax Inequity: Wealth, Racism, And The U.S. System Of Taxation, Palma Joy Strand, Nicholas A. Mirkay

Northwestern Journal of Law & Social Policy

This Article describes the connection between wealth inequality and the increasing structural racism in the U.S. tax system since the 1980s. A long-term sociological view (the why) reveals the historical racialization of wealth and a shift in the tax system overall beginning around 1980 to protect and exacerbate wealth inequality, which has been fueled by racial animus and anxiety. A critical tax view (the how) highlights a shift over the same time period at both federal and state levels from taxes on wealth, to taxes on income, and then to taxes on consumption—from greater to less progressivity. Both ...


Digital Taxation - A Virtual Reality, Rachana Khandelwal 2020 San Jose State University

Digital Taxation - A Virtual Reality, Rachana Khandelwal

The Contemporary Tax Journal

No abstract provided.


Summaries From The 2019 35th Annual Tei-Sjsu High Tech Tax Institute, Hanna Shatanionak CPA, Liubov (Luba) Shilkova, Xiaoyue (Tina) Tan 2020 San Jose State University

Summaries From The 2019 35th Annual Tei-Sjsu High Tech Tax Institute, Hanna Shatanionak Cpa, Liubov (Luba) Shilkova, Xiaoyue (Tina) Tan

The Contemporary Tax Journal

No abstract provided.


More Anti-Simplification: How Pti And Gilti Override The Section 245a Exemption And The U.S. Territorial Tax System, Christine A. Davis 2020 Mercer University School of Law

More Anti-Simplification: How Pti And Gilti Override The Section 245a Exemption And The U.S. Territorial Tax System, Christine A. Davis

Mercer Law Review

In December of 2017, the United States (U.S.) enacted tax reform commonly known as the “Tax Cuts and Jobs Act” (TCJA), which was initially thought to “establish[] a territorial tax system for multinational companies.” Over time, however, tax professionals began to understand that the TCJA layered a territorial tax system that exempted foreign earnings from the U.S. income tax (exemption tax system) on top of a residence-based worldwide tax system that used a foreign tax credit (FTC) to protect against juridical double taxation (worldwide tax system). Furthermore, the U.S. exemption tax system is severely limited by the ...


How Hard Can This Be? The Dearth Of U.S. Tax Treaties With Latin America, Patricia A. Brown 2020 University of Miami School of Law

How Hard Can This Be? The Dearth Of U.S. Tax Treaties With Latin America, Patricia A. Brown

University of Miami Law Review

The United States has fewer tax treaties with countries in Latin America and the Caribbean than the United Kingdom, France, Germany, Spain and even China have with such countries. After first describing ways in which tax treaties reduce barriers to cross-border trade and investment, this Article considers in turn various possible explanations for this situation. It examines, and rejects, the hypothesis that Latin American countries are reluctant to enter into tax treaties in general. It then considers, and rejects, the possibility that Latin American countries are opposed to in-creased trade and investment from the United States in particular. It then ...


A Case Study: Effectively Connected Income, Jeffery M. Kadet, David L. Koontz 2020 University of Washington School of Law

A Case Study: Effectively Connected Income, Jeffery M. Kadet, David L. Koontz

Articles

In this report, Kadet and Koontz continue their series of articles on various aspects of applying effectively connected income taxation to multinationals by creating an ECI case study using the facts provided in a Hong Kong decision concerning an unidentified multinational that is clearly based in the United States.


The Dormant Foreign Commerce Clause After Wynne, Michael S. Knoll, Ruth Mason 2020 University of Pennsylvania Law School

The Dormant Foreign Commerce Clause After Wynne, Michael S. Knoll, Ruth Mason

Faculty Scholarship at Penn Law

This Essay surveys dormant foreign Commerce Clause doctrine to determine what limits it places on state taxation of international income, including both income earned by foreigners in a U.S. state and income earned by U.S. residents abroad. The dormant Commerce Clause similarly limits states’ powers to tax interstate and foreign commerce; in particular, it forbids states from discriminating against interstate or international commerce. But there are differences between the interstate and foreign commerce contexts, including differences in the nationality of affected taxpayers and differences in the impact of state taxes on federal tax and foreign-relations goals. Given current ...


The Oecd Multilateral Tax Instrument: A Model For Reforming The International Investment Regime?, Wolfgang Alschner 2019 Brooklyn Law School

The Oecd Multilateral Tax Instrument: A Model For Reforming The International Investment Regime?, Wolfgang Alschner

Brooklyn Journal of International Law

The international tax and investment regimes display striking similarities. They are both based on thousands of bilateral treaties that follow similar principles but differ in fine print. They each facilitate the free flow of international capital by respectively disciplining fiscal and regulatory host state conduct. Finally, they share common historical foundations and have experienced similar periods of rapid diffusion and deep contestation. Yet, while the international tax regime recently accomplished a sweeping reform to solve a decades-old legitimacy crisis, the investment regime is still grappling with its own legitimacy crisis and reform. In 2018, the multilateral tax instrument (MLI) entered ...


How Countries Seek To Strengthen Anti-Money Laundering Laws In Response To The Panama Papers, And The Ethical Implications Of Incentivizing Whistleblowers, Carmina Franchesca S. Del Mundo 2019 Northwestern Pritzker School of Law

How Countries Seek To Strengthen Anti-Money Laundering Laws In Response To The Panama Papers, And The Ethical Implications Of Incentivizing Whistleblowers, Carmina Franchesca S. Del Mundo

Northwestern Journal of International Law & Business

The Panama Papers is currently the world’s largest whistleblower case that involved 11.5 million leaked documents and over 214,000 offshore entities. It all linked back to one Panamanian law firm, Mossack Fonseca. In 2016, over 400 investigative journalists collaboratively and simultaneously published stories that exposed the money laundering and tax-evading schemes committed by the rich and powerful. This included political figures and heads of states, celebrities, sports figures, criminal organizations, and terrorist groups.

This article aims to dissect the innerworkings of Mossack Fonseca’s asset-shielding strategy and investigate how the Panamanian law firm was able to circumvent ...


A Critical Reassessment Of The Role Of Neutrality In International Taxation, David Elkins 2019 Northwestern Pritzker School of Law

A Critical Reassessment Of The Role Of Neutrality In International Taxation, David Elkins

Northwestern Journal of International Law & Business

Neutrality plays a central role in the literature on international taxation. In its most prevalent form, the concept of neutrality posits that in order to maximize aggregate global welfare, capital needs to flow to where it would produce the highest pretax return. The thesis of this Article is that neutrality is ordinarily inapplicable in the field of international taxation.

When considering neutrality in the international arena, the problem that one encounters is that the term “international taxation” is commonly used to describe a number of very different types of tax regimes (what the Article refers to as “intranational taxation,” “supranational ...


Table Of Contents, Seattle University Law Review 2019 Seattle University School of Law

Table Of Contents, Seattle University Law Review

Seattle University Law Review

No abstract provided.


A Review Of The Proposals For Taxation Of Profits Of Businesses In The Digitalized Economy, Chukwuebuka Stanley Ndibe 2019 The University of Western Ontario

A Review Of The Proposals For Taxation Of Profits Of Businesses In The Digitalized Economy, Chukwuebuka Stanley Ndibe

Master of Laws Research Papers Repository

The advent of information technology and digitalization has changed and continues to change everyday life, including the manner in which business operations are carried out. Years back, to run a taxi business, you would need to own vehicles and employ drivers. Today, some digitalized businesses are able to operate the same business by just owning a digital interface and related intellectual property rights. This change in the way things are done has significant impact on traditional legal systems. In the realm of tax law, digitalization has impacted on traditional international tax rules including the threshold for allocating taxing rights. In ...


Interest Deductibility And International Taxation In Canada After Beps Action 4, David G. Duff 2019 Allard School of Law at the University of British Columbia

Interest Deductibility And International Taxation In Canada After Beps Action 4, David G. Duff

Faculty Publications

Among the ways in which multinational enterprises (MNEs) can shift profits from one jurisdiction to another in order to minimize taxes, one of the most simple and widely-employed involves the payment of interest to related parties and third parties. For these reasons, it is not surprising that the Organisation for Economic Cooperation and Development’s Action Plan on Base Erosion and Profit Shifting (BEPS) identified the deduction of interest and other financial payments as a significant source of BEPS concerns, and that BEPS Action 4 was charged with developing “recommendations regarding best practices in the design of rules to prevent ...


Tax Competition And Tax Cooperation: A Survey And Reassessment, Hugh J. Ault 2019 Boston College Law School

Tax Competition And Tax Cooperation: A Survey And Reassessment, Hugh J. Ault

Hugh J. Ault

No abstract provided.


The Contemporary Tax Journal Volume 8, No. 2 – Summer 2019, 2019 San Jose State University

The Contemporary Tax Journal Volume 8, No. 2 – Summer 2019

The Contemporary Tax Journal

No abstract provided.


Summaries From The 34th Annual High Tech Tax Institute, Amy Yue CPA, Langzun Li, Rachana Khandelwal, Nam Nguyen 2019 San Jose State University

Summaries From The 34th Annual High Tech Tax Institute, Amy Yue Cpa, Langzun Li, Rachana Khandelwal, Nam Nguyen

The Contemporary Tax Journal

No abstract provided.


Fun Tax Facts, Rachana Khandelwal 2019 San Jose State University

Fun Tax Facts, Rachana Khandelwal

The Contemporary Tax Journal

No abstract provided.


Front Matter (Letter From The Editor, Masthead, Etc.), 2019 San Jose State University

Front Matter (Letter From The Editor, Masthead, Etc.)

The Contemporary Tax Journal

No abstract provided.


Summaries Of The 7th Annual Irs Sjsu Small Business Tax Institute, Chen Chen, Liwei Bi, Surbhi Doshi 2019 San Jose State University

Summaries Of The 7th Annual Irs Sjsu Small Business Tax Institute, Chen Chen, Liwei Bi, Surbhi Doshi

The Contemporary Tax Journal

No abstract provided.


The Superiority Of The Digital Service Tax Over Significant Digital Presence Proposals, Wei Cui 2019 Allard School of Law at the University of British Columbia

The Superiority Of The Digital Service Tax Over Significant Digital Presence Proposals, Wei Cui

Faculty Publications

Responding to calls for reallocating taxing rights over multinationals’ profits to reflect the place of user value creation, the OECD recently announced a Program of Work to implement international tax reform. I use the European Commission’s 2018 proposal to introduce the “significant digital presence” concept into income tax treaties as an example of the type of approach the OECD favors, and argue that it is inferior to recently proposed digital services taxes (DSTs). DSTs directly address the question of where profits should be allocated and taxed, while SDP proposals subordinate this vital question to superfluous treaty conventions. Global tax ...


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