Open Access. Powered by Scholars. Published by Universities.®

Taxation-Transnational Commons

Open Access. Powered by Scholars. Published by Universities.®

354 Full-Text Articles 182 Authors 169,933 Downloads 35 Institutions

All Articles in Taxation-Transnational

Faceted Search

354 full-text articles. Page 1 of 10.

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 ...


Taxpayers’ Lack Of Standing In International Tax Dispute Resolutions: An Analysis Based On The Hybrid Norms Of International Taxation, Limor Riza 2014 Pace University

Taxpayers’ Lack Of Standing In International Tax Dispute Resolutions: An Analysis Based On The Hybrid Norms Of International Taxation, Limor Riza

Pace Law Review

This paper examines whether a taxpayer should have “standing” in international dispute resolutions. To answer this question the primary task is to identify the nature of international taxation. In other words, this paper discusses how to classify the field of international taxation. Is it part of public international law, private international law (i.e., conflict of laws), national (domestic) law, or is it a hybrid field that requires specific attention? Making this distinction is vital for resolving disputes when a taxpayer is taxed twice for cross-border transactions in cases where the double tax convention is unclear and both contracting states ...


The North American Free Trade Agreement (Nafta): Good For Jobs, For The Environment, And For America, Thomas J. Schoenbaum 2014 University of Georgia School of Law

The North American Free Trade Agreement (Nafta): Good For Jobs, For The Environment, And For America, Thomas J. Schoenbaum

Georgia Journal of International & Comparative Law

No abstract provided.


Reconsidering Corporate Tax Privacy, Joshua D. Blank 2014 NELLCO

Reconsidering Corporate Tax Privacy, Joshua D. Blank

New York University Law and Economics Working Papers

For over a century, politicians, government officials and scholars in the United States have debated whether corporate tax returns, which are currently subject to broad tax privacy protections, should be publicly accessible. The ongoing global discussion of base erosion and profit shifting by multinational corporations has generated calls for greater tax transparency. Throughout this debate, participants have focused exclusively on the potential reactions of a corporation’s managers, shareholders and consumers to a corporation’s disclosure of its own tax return information. There is, however, another perspective: how would the ability of a corporation’s stakeholders and agents to observe ...


Modernizing The Revenue Rule: The Enforcement Of Foreign Tax Judgments, Barbara A. Silver 2014 University of Georgia School of Law

Modernizing The Revenue Rule: The Enforcement Of Foreign Tax Judgments, Barbara A. Silver

Georgia Journal of International & Comparative Law

No abstract provided.


Gatt/Wto Rules For Border Tax Adjustment And The Proposed European Directive Introducing A Tax On Carbon Dioxide Emissions And Energy, Christian Pitschas 2014 University of Georgia School of Law

Gatt/Wto Rules For Border Tax Adjustment And The Proposed European Directive Introducing A Tax On Carbon Dioxide Emissions And Energy, Christian Pitschas

Georgia Journal of International & Comparative Law

No abstract provided.


Organizations, Reorganizations, Amalgamations, Divisions And Dissolutions: Cross-Border Assets, Double Taxation And Potential Relief Under The U.S.-Canada Tax Treaty, Catherine A. Brown, Christine Manolakas 2014 University of Georgia School of Law

Organizations, Reorganizations, Amalgamations, Divisions And Dissolutions: Cross-Border Assets, Double Taxation And Potential Relief Under The U.S.-Canada Tax Treaty, Catherine A. Brown, Christine Manolakas

Georgia Journal of International & Comparative Law

No abstract provided.


"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.


Book Review: The Influence Of Experts, Diane M. Ring 2014 Boston College Law School

Book Review: The Influence Of Experts, Diane M. Ring

Diane M. Ring

No abstract provided.


The Influence Of Experts, Diane M. Ring 2014 Boston College Law School

The Influence Of Experts, Diane M. Ring

Boston College Law School Faculty Papers

No abstract provided.


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 ...


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.


Digital Commons powered by bepress