Transfer Mispricing In Africa: Contextual Issues, 2018 Copperbelt University
Transfer Mispricing In Africa: Contextual Issues, Edna Kabala, Manenga Ndulo
Southern African Journal of Policy and Development
Transfer pricing is a significant tax issue and lies at the core of international trade and globalisation. This brief raises contextual issues and challenges surrounding the experience of transfer mispricing in Africa. The brief comes at a time when African countries have consistently exhibited high real Gross Domestic Product (GDP) growth rates in the past two decades, and increased FDI inflows and technological upgrades have aided their high participation in global trade. Despite the profitability of MNEs operations in Africa, the investing firms are paying less in terms of tax. This has created a problem for African countries to raise …
Designing A Robust Tax System For Nigeria: Lessons From An International Perspective, 2018 Schulich School of Law, Dalhousie University
Designing A Robust Tax System For Nigeria: Lessons From An International Perspective, Olukemi Tawoju
LLM Theses
This thesis argues that Nigeria can adapt its tax system for better gain from investment and other taxation. It outlines the foundation for a good tax policy, and explores initiatives by the Organisation for Economic Co-operation and Development (OECD and the United Nations (UN) regarding harmful tax practices and tax incentives. Their recommendations and those of scholars, conclude that tax incentives are ineffective in attracting foreign direct investment, may result in taxpayer abuse, and erode the revenue base of capital importing countries like Nigeria. Utilizing internationally accepted features on effective tax incentive design, examining the operation of the Nigerian tax …
A Global Treaty Override? The New Oecd Multilateral Tax Instrument And Its Limits, 2018 University of Michigan Law School
A Global Treaty Override? The New Oecd Multilateral Tax Instrument And Its Limits, Reuven S. Avi-Yonah, Haiyan Xu
Michigan Journal of International Law
This article will proceed as follows. Section 2 summarizes the main provisions of the MLI. Section 3 discusses the purpose of tax treaties in the twenty-first century, because it can be argued that they are less necessary under conditions of tax competition. Section 4 raises the question whether tax treaties can be improved short of a full-fledged multilateral tax treaty by inserting a most favored nation (MFN) provision similar to those found in bilateral investment treaties. Such an MFN provision operates over time to create a de facto multilateral treaty without the negotiation of one. Section 5 concludes this article.
Directed Tax Holidays: Economic Stimulus Or Corporate Dream?, 2018 William & Mary Law School
Directed Tax Holidays: Economic Stimulus Or Corporate Dream?, Dakota Newton
William & Mary Business Law Review
U.S. corporations currently have more than $2.4 trillion stashed in the accounts of their overseas subsidiaries—a sum that costs the domestic economy billions of dollars every year. A directed tax holiday is one potential method of inducing repatriation of those funds and stimulating the domestic economy. Although a previous tax holiday failed to meet expectations, current proposals from the public and private sectors suggest that a directed tax holiday could fund much-needed infrastructure investment. A review and economic analysis of these proposals shows that a directed tax holiday that channels revenue into expanding and updating infrastructure will greatly benefit the …
Tax Havens As Producers Of Corporate Law, 2018 New York University School of Law
Tax Havens As Producers Of Corporate Law, William J. Moon
Michigan Law Review
A review of Christopher M. Bruner, Re-Imagining Offshore Finance: Market-Dominant Small Jurisdictions in a Globalizing Financial World.
A New Deal For Europe? The Commerce Clause As The Solution To Tax Discrimination And Double Taxation In The European Union, 2018 Pepperdine University
A New Deal For Europe? The Commerce Clause As The Solution To Tax Discrimination And Double Taxation In The European Union, Charles Edward Andrew Lincoln Iv
The Journal of Business, Entrepreneurship & the Law
No abstract provided.
U.S. Tax Treatment Of Australian Superannuation, 2018 University of Nevada, Las Vegas -- William S. Boyd School of Law
U.S. Tax Treatment Of Australian Superannuation, John A. Castro
Nevada Law Journal Forum
The Organization for Economic Cooperation and Development (OECD) estimates than more than 100,000 Australian citizens are living and working in the U.S. Those Australian nationals almost certainly have some sort of Superannuation Fund, which is a state-mandated occupational pension scheme in Australia. The problem is that nearly every accounting firm in the U.S. is treating Australian Superannuation as a taxable foreign grantor trust. This presents a serious issue since the funds within Superannuation Funds are completely inaccessible until retirement, disability, or death. For an Australian national living in the U.S., this would result in immediate U.S. taxation on all gains …
Tax Compliance In A Decentralizing Economy, 2018 University of California Hastings College of Law
Tax Compliance In A Decentralizing Economy, Manoj Viswanathan
Georgia State University Law Review
Tax compliance in the United States has long relied on information from centralized intermediaries—the financial institutions,employers, and brokers that help ensure income is reported and taxes are paid. Yet while the IRS remains tied to these centralized entities,consumers and businesses are not. New technologies, such as sharing economy platforms (companies such as Airbnb, Uber, and Instacart)and the blockchain (the platform on which various cryptocurrencies are based) are providing new, decentralized options for exchanging goods and services.
Without legislative and agency intervention, these technologies pose a critical threat to the reporting system underlying domestic and international tax compliance. Until now, legal …
Reinvigorating Tax Expenditure Analysis And Its International Dimension, 2018 BYU Law
Reinvigorating Tax Expenditure Analysis And Its International Dimension, J. Clifton Fleming Jr., Robert J. Peroni
J. Clifton Fleming, Jr.
Tax expenditure analysis (TEA) was rigorously criticized from its inception and continues to draw negative reviews. Notwithstanding this criticism, the Congressional Budget and Impoundment Control Act of 1974 requires the President's annual budget submission to contain a list of tax expenditures, and Congress's Joint Committee on Taxation has produced its own tax expenditure list each year since 1972. Although TEA has not restrained or reversed the growth of tax expenditures, TEA continues to play a major role in tax policy debates to the chagrin of its detractors. The persistence of TEA in a hostile environment suggests that it has meaningful …
After The European Commission Ordered Apple To Pay Back Taxes To Ireland: Ireland's Future In The New Global Tax Environment, 2018 Indiana University Maurer School of Law
After The European Commission Ordered Apple To Pay Back Taxes To Ireland: Ireland's Future In The New Global Tax Environment, Boyu Wang
Indiana Journal of Global Legal Studies
On August 30, 2016, the European Commission ordered Ireland to collect $14.5 billion plus interest in unpaid taxes between 2003 and 2014 from Apple Inc. The European Union suggested that Ireland made "sweetheart deals" with Apple in exchange for bringing more jobs into the country and concluded that these deals constituted illegal tax benefits, contrary to the European Union's prohibitions against "state aid."
Profit shifting and transfer pricing manipulation dominate the analysis of the corporate tax structure in Ireland and its position in the context of global tax policy. This note explains the European Commission's Apple decision and analyzes how …
Latent Semantic Analysis: A Big Data Opportunity For Tax Research, 2018 University of North Texas
Latent Semantic Analysis: A Big Data Opportunity For Tax Research, Paul D. Hutchison Ph.D., C. Elizabeth Plummer Ph.D., Cpa, Benjamin George Ph.D.
The Contemporary Tax Journal
No abstract provided.
Analysis Of H.R.2802 - 115th Congress (2017-2018) First-Time Homebuyer Savings Account Act Of 2017, 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, 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.
The Contemporary Tax Journal Volume 7, No. 1 - Winter 2018, 2018 San Jose State University
The Contemporary Tax Journal Volume 7, No. 1 - Winter 2018
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal's Interview With Mr. Jim Fuller, 2018 San Jose State University
The Contemporary Tax Journal's Interview With Mr. Jim Fuller, Ophelia Ding
The Contemporary Tax Journal
No abstract provided.
Analysis Of H.R.2551 - 115th Congress (2017-2018) - Student Loan Debt Relief Act, 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.
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, 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 as …
The Future Of The New International Tax Regime, 2018 Rutgers University
The Future Of The New International Tax Regime, Rosanne Altshuler, Fadi Shaheen, Jeffrey Colon, Michael Graetz, Rebecca Kysar, Susan Morse, Daniel Shaviro, Richard Phillips, Danielle Rolfes, David Rosenbloom, Stephen Shay, Steven Dean
Fordham Journal of Corporate & Financial Law
No abstract provided.
Innovative Approach To Anti-Beps And The Coherence Of International Tax Law, 2018 University of International Business & Economics, Beijing, China
Innovative Approach To Anti-Beps And The Coherence Of International Tax Law, Haiyan Xu
SJD Dissertations
This dissertation is comprised of three articles:
- Avi-Yonah, Reuven,. co-author. "Evaluating BEPS: A Reconsideration of the Benefits Principle and Proposal for UN Oversight." H. Xu, co-author. Harv. Bus. L. Rev. 6, no. 2 (2016): 185-238
- Reuven S. Avi-Yonah & Haiyan Xu, A Global Treaty Override? The New OECD Multilateral Tax Instrument and Its Limits, 39 Mich. J. Int'l L. 155 (2018).
- Avi-Yonah, Reuven S. "China and BEPS." Haiyan Xu, co-author. Laws 7, no. 1 (2018): 4-30.
The Sovereign Right To Tax: How Bilateral Investment Treaties Threaten Sovereignty, 2018 University of Kentucky College of Law
The Sovereign Right To Tax: How Bilateral Investment Treaties Threaten Sovereignty, Jennifer Bird-Pollan
Law Faculty Scholarly Articles
Bilateral Investment Treaties, ("BITs"), are both a response to and likely at least partly responsible for the significant increase in international investments in the last fifty years. BITs provide potential private investors government assurances regarding a variety of factors relevant to their investments. Among these assurances, BITs regularly address the tax authority that the host government has with regard to the foreign investor, often protecting that foreign private investor against changes to the host country's tax system. If an investor believes the host country has violated the terms of the BIT, that investor can bring a claim against the country …