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776 full-text articles. Page 2 of 23.

Analysis Of H.R.2551 - 115th Congress (2017-2018) - Student Loan Debt Relief Act, Soon-Young Apple, Debanjana Banerjee, Nilesh Lad, Anna Li 2018 San Jose State University

Analysis Of H.R.2551 - 115th Congress (2017-2018) - Student Loan Debt Relief Act, Soon-Young Apple, Debanjana Banerjee, Nilesh Lad, Anna Li

The Contemporary Tax Journal

No abstract provided.


Analysis Of H.R.2802 - 115th Congress (2017-2018) First-Time Homebuyer Savings Account Act Of 2017, Shimiao Gong, Xiaotong Stella Li, Ling Wei, Pingrong Xue 2018 San Jose State University

Analysis Of H.R.2802 - 115th Congress (2017-2018) First-Time Homebuyer Savings Account Act Of 2017, Shimiao Gong, Xiaotong Stella Li, Ling Wei, Pingrong Xue

The Contemporary Tax Journal

No abstract provided.


Analysis Of S.1352 - 115th Congress (2017-2018) Apprenticeship And Jobs Training Act Of 2017, Veena Hemachandran, Katrina Jodrey, George (Peixuan) Liu, Leigh Ann Moore 2018 San Jose State University

Analysis Of S.1352 - 115th Congress (2017-2018) Apprenticeship And Jobs Training Act Of 2017, Veena Hemachandran, Katrina Jodrey, George (Peixuan) Liu, Leigh Ann Moore

The Contemporary Tax Journal

No abstract provided.


Cracking Shells: The Panama Papers & Looking To The European Union's Anti-Money Laundering Directive As A Framework For Implementing A Multilateral Agreement To Combat The Harmful Effects Of Shell Companies, Nicholas Vail 2018 Texas A&M University School of Law

Cracking Shells: The Panama Papers & Looking To The European Union's Anti-Money Laundering Directive As A Framework For Implementing A Multilateral Agreement To Combat The Harmful Effects Of Shell Companies, Nicholas Vail

Texas A&M Law Review

In early 2016, the International Consortium of Investigative Journalists released a report detailing thousands of leaked documents demonstrating how a Panamanian law firm had, for years, helped wealthy clients conceal their financial activities through the use of offshore shell companies. The Panama Papers, as the leaked documents came to be known, directed renewed attention at the use of shell companies. Shell companies are used by the world’s wealthy and powerful to lower their taxes, but are also used by tax evaders, criminal organizations, and terrorists. While much of the renewed attention has been directed at offshore tax havens such ...


The Dragon And The Eagle: Reforming China’S Securities Ipo Laws In The U.S. Model, Pros And Cons, Stuart R. Cohn, Miao Yinzhi 2018 Levin College of Law, University of Florida

The Dragon And The Eagle: Reforming China’S Securities Ipo Laws In The U.S. Model, Pros And Cons, Stuart R. Cohn, Miao Yinzhi

Washington University Global Studies Law Review

China is about to undergo a major reform of its securities offering and listing processes. Since the inception of China’s securities market in the early 1990s, the government has exercised tight control to determine which companies will be allowed to engage in initial public offerings and become listed on a national exchange. The system has led to both corruption and favoritism and has blocked numerable companies from access to capital markets. With the ascension in 2013 of Xi Jinping and Li Keqiang as the heads of the Chinese Communist Party and Premier, the government adopted reform of the market ...


China And Beps, Reuven S. Avi-Yonah, Haiyan Xu 2018 University of Michigan Law School

China And Beps, Reuven S. Avi-Yonah, Haiyan Xu

Articles

This article provides an overview of China’s reaction to the G20/OECD Base Erosion and Profit Shifting (BEPS) project. From 2013 to 2015, the OECD developed a series of actions designed to address BEPS activities by multinational enterprises, culminating in a final report of 15 action steps. The article reviews and explains China’s reaction to the BEPS project and its actions in detail, with a particular focus on transfer pricing issues. It shows that China has actively participated in both developing and implementing the BEPS project. The article further suggests that in the post-BEPS era, China is expected ...


The Offshore Tax Enforcement Dragnet, Shu-Yi Oei 2018 Boston College Law School

The Offshore Tax Enforcement Dragnet, Shu-Yi Oei

Boston College Law School Faculty Papers

Taxpayers who hide assets abroad to evade taxes present a serious enforcement challenge for the United States. In response, the United States has developed a family of initiatives that punish and rehabilitate non-compliant taxpayers, raise revenues, and require widespread reporting of offshore financial information by financial institutions and taxpayers. Yet, while these initiatives help catch willful tax cheats, they have also adversely affected immigrants, Americans living abroad, and “accidental Americans.”

This Article critiques the United States’ offshore tax enforcement initiatives, such as the Foreign Account Tax Compliant Act and the Internal Revenue Service’s offshore voluntary disclosure programs. It argues ...


Tax In The World Of Antitrust Enforcement: European Commission’S State Aid Investigations Into Eu Member States’ Tax Rulings, Nina Hrushko 2017 Brooklyn Law School

Tax In The World Of Antitrust Enforcement: European Commission’S State Aid Investigations Into Eu Member States’ Tax Rulings, Nina Hrushko

Brooklyn Journal of International Law

In August 2016, after a two-year investigation, the European Commission issued a negative State aid ruling against Ireland, finding that the country had provided illegal tax benefits to Apple Inc. and requesting the government to collect €13 billion in retroactive taxes from the company. This decision sparked a heated debate around the globe about the European Commission’s authority to interfere into the individual EU Member States’ fiscal policies and order retroactive tax recoveries. This Note explores the application of EU State aid rules to tax laws and, in particular, EU Member States’ tax rulings, and discusses the European Commission ...


A Vatcoin Proposal Following On The 2017 Eu Vat Proposals - Mtic, Vatcoin, And Blockchain, Richard Thompson Ainsworth, Musaad Alwohaibi, Michael Cheetham, Camille V. Tirand 2017 Boston University School of Law

A Vatcoin Proposal Following On The 2017 Eu Vat Proposals - Mtic, Vatcoin, And Blockchain, Richard Thompson Ainsworth, Musaad Alwohaibi, Michael Cheetham, Camille V. Tirand

Faculty Scholarship

The following proposal for an EU VATCoin was presented at the Digital Tax Transformations Conference, December 18 & 19, 2017 in Vienna, Austria at WU Global Tax Policy Center (WU GTPC) at the Institute for Austrian and International Tax Law of Vienna University of Business and Economics.

The EU Commission has proposed “far-reaching reforms” to solve some of the fraud in the EU VAT. It hopes to capture €50 billion lost annually to MTIC fraud in goods. It hopes to do this without addressing tradable services, a MTIC mutation which by all accounts is running strong.

Fortunately, the Commission is open ...


Taxing Systemic Risk, Eric D. Chason 2017 William & Mary Law School

Taxing Systemic Risk, Eric D. Chason

University of New Hampshire Law Review

A tax on the harmful elements of finance—a tax on systemic risk—would raise revenue and also lower the likelihood of future crisis. Financial institutions, which pay the tax, would try to minimize its cost by lowering their systemic risk. In theory, a tax on systemic risk is perfect policy. In practice, however, this perfect policy is unattainable. Tax laws need clear definitions to be administrable. Our current understanding of systemic risk is too abstract and too metaphorical to serve as a target for taxation.

Despite the absence of a clear definition of systemic risk, academics and policy makers ...


Corporate Migrations And Tax Transparency And Disclosure, Diane M. Ring 2017 Boston College Law School

Corporate Migrations And Tax Transparency And Disclosure, Diane M. Ring

Boston College Law School Faculty Papers

Migration, broadly defined, characterizes the movement of peoples and businesses across borders. The latter part of the 20th century saw notable business expansion across borders spurred by currency, capital, and investment restrictions and by the increased ability to manage global activities through technology and communications. Twenty plus years into this business globalization, we have witnessed the dramatic rise of transparency and disclosure rules and regimes. These regimes, which have dominated much of global international tax reform, include: (1) country-by-country reporting of tax information, (2) automatic exchange of tax rulings among jurisdictions, and (3) disclosure of beneficial ownership of entities. In ...


Transfer Pricing Rules In The Brics World: A Shifting Balance In Global Taxation Governance?, Thassiane Ayres Gossler 2017 The University of Western Ontario

Transfer Pricing Rules In The Brics World: A Shifting Balance In Global Taxation Governance?, Thassiane Ayres Gossler

Electronic Thesis and Dissertation Repository

The rise of the BRICS (Brazil, Russia, India, China and South Africa) as major emerging powers has challenged existing important structures in the global economy. For this reason, there is an expectation that this restructuring may also occur in the international tax regime. In this respect, transfer pricing is one potential area for cooperation between the BRICS, which have faced challenges in applying the existing international standard – the traditional arm’s length approach as established by the OECD – in practice. Therefore, this thesis investigates the differences between the transfer pricing regulations of the BRICS and those of the OECD, examining ...


Before International Tax Reform, We Need To Understand Why Firms Invert, Michael S. Knoll 2017 University of Pennsylvania Law School

Before International Tax Reform, We Need To Understand Why Firms Invert, Michael S. Knoll

Faculty Scholarship

A wave of corporate inversions by U.S. firms over the past two decades has generated substantial debate in academic, business, and policy circles.

The core of the debate hinges on a couple of key economic questions: Do U.S. tax laws disadvantage U.S.-domiciled companies relative to their foreign competitors? And, if so, do inversions improve the competitiveness of U.S. multinational firms both abroad and at home?

There is unfortunately little, if any, empirical work directly determining whether U.S.-based MNCs are currently tax-disadvantaged compared to their foreign rivals, or measuring the amount by which (if ...


Evaluating Beps, Reuven Avi-Yonah, Haiyan Xu 2017 University of Michigan Law School

Evaluating Beps, Reuven Avi-Yonah, Haiyan Xu

Articles

This article evaluates the recently completed Base Erosion and Profit Shifting (BEPS) project of the G20 and OECD and offers some alternatives for reform.


Evasion Of Foreign Taxes For Wildlife Exports As A Violation Of The Lacey Act, Audrey Elzerman 2017 Rhode Island Sea Grant Law Fellow

Evasion Of Foreign Taxes For Wildlife Exports As A Violation Of The Lacey Act, Audrey Elzerman

Sea Grant Law Fellow Publications

This study considers whether violations of foreign export duty requirements for live wildlife shipments can be prosecuted under United States law. The next section introduces the Lacey Act, which offers a potent enforcement tool against wildlife trafficking and related offenses. The study then considers whether and how export duty fraud violates the Lacey Act and the possible penalties that apply to such violations. Finally, it uses the Philippines as a case study to illustrate the utility of exporting country laws for Lacey Act prosecution of these cases.


Offshore Accounts: Insider's Summary Of Fatca And Its Potential Future, J. Richard Harvey Jr. 2017 Selected Works

Offshore Accounts: Insider's Summary Of Fatca And Its Potential Future, J. Richard Harvey Jr.

Richard Harvey

No abstract provided.


Transparency, Disclosure And Developing Countries, Diane M. Ring 2017 Boston College Law School

Transparency, Disclosure And Developing Countries, Diane M. Ring

Diane M. Ring

No abstract provided.


The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017, 2017 San Jose State University

The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017

The Contemporary Tax Journal

No abstract provided.


Front Matter (Letter From The Editor, Masthead, Etc.), 2017 San Jose State University

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

The Contemporary Tax Journal

No abstract provided.


Country By Country Reporting Under Beps, Fenny Lei 2017 San Jose State University

Country By Country Reporting Under Beps, Fenny Lei

The Contemporary Tax Journal

No abstract provided.


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