Is The Real Estate Investment And Jobs Act A Good Idea?,
2015
NYU Law School
Is The Real Estate Investment And Jobs Act A Good Idea?, Willard B. Taylor
Willard B. Taylor
The Real Estate Investment and Jobs Act of 2015 would significantly relax the rules of the 1980 Foreign Investment in Real Property Tax Act for investments in U.S. real property made through U.S. real estate investment trusts and, in the House version, would simply exempt from FIRPTA investments by foreign pension funds. Taylor discusses the bills and argues that it would make more sense to repeal FIRPTA (including the U.S. real property holding corporation rules) and then seek to achieve parity of treatment for investments in U.S. real property by foreign persons that are made directly, through partnerships or through …
Sales Tax And Cloud Computing In India,
2015
O.P. Jindal Global University
Sales Tax And Cloud Computing In India, Khagesh Gautam
Khagesh Gautam
This Article, the first of its kind, addresses the question of imposition of sales tax on Cloud computing transactions in India. Several industry estimates show that the Cloud computing market is growing in India and is poised to grow further. However, the question of how to tax these transactions remains to be addressed. This Article engages with this question, albeit only in the context of sales tax. The Indian Constitution lays down, in elaborate detail, the taxes that can exclusively be levied by the Union Parliament and those that can exclusively be levied by the State Legislatures. Sales tax on …
What The Beps,
2015
University of Florida Levin College of Law
What The Beps, Yariv Brauner
Yariv Brauner
Unprecedented attention to aggressive international tax planning has shaken the earth under the most powerful players in the world of international tax policy design. The media exposure of what Bloomberg's calls “The Great Corporate Tax Dodge,” combined with the ever-growing discontent of civil society with the magnitude of contribution of the largest multinational enterprises to the society within which they operate, has recently forced the politicians to take action. Leaders of the strongest world economies demanded a revision of the rules of the international tax regime that would generate more revenues for their challenged coffers and would restore public trust …
Credit Vs. Exemption: A Comparative Study Of Double Tax Relief In The United States And Japan,
2015
Selected Works
Credit Vs. Exemption: A Comparative Study Of Double Tax Relief In The United States And Japan, Lawrence Lokken, Yoshimi Kitamura
Lawrence Lokken
The overriding issue in international taxation is the problem of double taxation. Under the tax laws of most countries, income may be taxed on the basis of either residence or source. That is, a country may tax residents of the country on worldwide income and may tax nonresidents on income from sources within the country. Thus, if a resident of one country has income from a business activity or investment in another country, the person may be taxed on the income on a residence basis by its home country and on a source basis in the other country. Most countries …
The Contemporary Tax Journal Volume 5, No. 1 – Spring/Summer 2015,
2015
San Jose State University
The Contemporary Tax Journal Volume 5, No. 1 – Spring/Summer 2015
The Contemporary Tax Journal
No abstract provided.
Offshore Web-Based Gambling Accounts Are Subject To Fbar,
2015
San Jose State University
Offshore Web-Based Gambling Accounts Are Subject To Fbar, Min (Megan) K. Park
The Contemporary Tax Journal
No abstract provided.
European Non-Profit Oversight: The Case For Regulating From The Outside In,
2015
Sutherland School of Law
European Non-Profit Oversight: The Case For Regulating From The Outside In, Oonagh B. Breen
Chicago-Kent Law Review
When it comes to the regulation of non-profits, the European Commission experiences many of the same pressures and constraints faced by national charity regulators. It suffers, however, from an added disadvantage in that, arguably, it lacks jurisdictional competence to regulate non-profits qua non-profits. This article explores the consequences of the Commission’s unsuccessful attempt to secure the passage of its proposal for a European Foundation Statute (“EFS”). Notwithstanding the European Council’s inability to muster the necessary Member State unanimity required to pass the proposal and its subsequent demise, the Commission is still dogged by the problems it identified as giving rise …
The Charity Commission For England And Wales: A Fine Example Or Another Fine Mess?,
2015
School of Law and Social Justice, Liverpool
The Charity Commission For England And Wales: A Fine Example Or Another Fine Mess?, Debra Morris
Chicago-Kent Law Review
The ability of the Charity Commission for England and Wales to regulate the charitable sector effectively has been repeatedly called into question in recent years. At the same time, public sector funding cuts have led to its budget being almost halved in real terms since 2007/08. Numerous official reviews and inquiries into its effectiveness have highlighted its weaknesses and raised concerns about it failing to take sufficient action to prevent abuses of charitable status. In response to the Commission’s claims that it lacks sufficient legal powers to deal with such abuse, new legislation has been passed which will fill some …
Australia – Two Political Narratives And One Charity Regulator Caught In The Middle,
2015
Queensland University of Technology
Australia – Two Political Narratives And One Charity Regulator Caught In The Middle, Myles Mcgregor-Lowndes
Chicago-Kent Law Review
After two decades of debate about the regulation of the nonprofit sector, Australia established a national charity regulator in December 2012. The creation of the Australian Charities and Not-for-profits Commission (“ACNC”) had as one of its objectives to reduce red tape, and to increase clarity by enacting a statutory definition of charity. Less than two years later, a new government proposed to abolish the ACNC, also in the name of reducing red tape. There appears to be a paradox—or at least diametrically opposed views about red tape reduction and how it can be achieved. With the government nearly two-thirds through …
Reforming The Regulation Of Political Advocacy By Charities: From Charity Under Siege To Charity Under Rescue?,
2015
Western University
Reforming The Regulation Of Political Advocacy By Charities: From Charity Under Siege To Charity Under Rescue?, Adam Parachin
Chicago-Kent Law Review
A newly elected liberal federal government in Canada has pledged to reform the legal distinction between charity and politics. This paper provides context to this reform initiative, linking it to a controversial political activities audit program funded by the former conservative federal government. It identifies three distorting ideas about charity—that charity can be understood as a tax expenditure, economic or neutral concept—that should be eschewed in the reform process. It also identifies three characteristics of charity—the capacity of charities for thought leadership, the pervasiveness of messaging in charitable programming and the distinctiveness of charity and government—that should guide reformers.
The Use Of Oecd Commentaries As Interpretative Aids - The Static/Ambulatory-Approaches Debate Considered From The Perspective Of International Law,
2015
Lund University
The Use Of Oecd Commentaries As Interpretative Aids - The Static/Ambulatory-Approaches Debate Considered From The Perspective Of International Law, Maria Hilling, Ulf Linderfalk
Maria Hilling
Since many years, international tax law experts debate the relevance of changes to OECD Commentaries for the purpose of the interpretation of previously concluded tax treaties. Although, generally, most experts seem averse to the idea of an ambulatory approach to the usage of OECD Commentaries, they are reluctant to exclude this idea altogether. Such a position raises an important issue of justification: When exactly should the ambulatory approach be taken? As argued in this essay, the proper answer to this question depends on the particular rule of interpretation justifying the usage of OECD Commentaries in particular cases. If Commentaries are …
Host Country Taxation Of Transfer Of Technology Transactions,
2015
University of Buenos Aries
Host Country Taxation Of Transfer Of Technology Transactions, Guillermo Cabanellas, Luis Bertone
Georgia Journal of International & Comparative Law
No abstract provided.
Proposed Congressional Limitations On State Taxation Of Multinational Corporations,
2015
University of Georgia School of Law
Proposed Congressional Limitations On State Taxation Of Multinational Corporations, Kristen Gustafson
Georgia Journal of International & Comparative Law
No abstract provided.
Taxation Aspects Of Foreign Investments In India,
2015
University of Georgia School of Law
Taxation Aspects Of Foreign Investments In India, Udai V. Singh
Georgia Journal of International & Comparative Law
No abstract provided.
Sovereign Immunity - Taxation - Residence Of Foreign Sovereign Diplomatic And Consular Staff Is Immune From Taxation Under A Bilateral Agreement And The Foreign Sovereign Immunities Act,
2015
University of Georgia School of Law
Sovereign Immunity - Taxation - Residence Of Foreign Sovereign Diplomatic And Consular Staff Is Immune From Taxation Under A Bilateral Agreement And The Foreign Sovereign Immunities Act, Maija S. Blaubergs
Georgia Journal of International & Comparative Law
No abstract provided.
Income Tax - Foreign Earned Income Exclusion - Effect Of The Economic Recovery Tax Act Of 1981 On Citizens Or Residents Of The United States Living Abroad,
2015
University of Georgia School of Law
Income Tax - Foreign Earned Income Exclusion - Effect Of The Economic Recovery Tax Act Of 1981 On Citizens Or Residents Of The United States Living Abroad, Jonathan M. Engram
Georgia Journal of International & Comparative Law
No abstract provided.
Discriminatory Internal Taxation In The European Union: The Power Of The European Court Of Justice To Limit The Tax Sovereignty Of Member-States Under Article 110 Of The Tfeu,
2015
Kent State University - Kent Campus
Discriminatory Internal Taxation In The European Union: The Power Of The European Court Of Justice To Limit The Tax Sovereignty Of Member-States Under Article 110 Of The Tfeu, Jarrod Tudor
Jarrod Tudor
Protectionism can come in a variety of methods including the use of internal taxation policies that discriminate against imports making those imports more expensive on the domestic market and thus favoring domestically-produced goods. Discriminatory taxation policies have been developed by member-states to mask protectionism by distinguishing products based on import status, product similarity, product life cycle, consumption, tax collection practices, transportation charges, and state aid. The Framers of the Treaty on the Functioning of the European Union (TFEU) wrote Article 110 with the objective in mind to prohibit internal taxation policies from discriminating against goods in made in other member-states. …
Income Tax - Deductions For Facilitating Payments To Foreign Government Officials,
2015
University of Georgia School of Law
Income Tax - Deductions For Facilitating Payments To Foreign Government Officials, Birney Bull
Georgia Journal of International & Comparative Law
No abstract provided.
United States Bilateral Investment Treaties: Egypt And Panama,
2015
University of Georgia School of Law
United States Bilateral Investment Treaties: Egypt And Panama, Deidre A. Cody
Georgia Journal of International & Comparative Law
No abstract provided.
Foreign Oil And Taxation: The Need For A Coordinated Energy Policy,
2015
Notre Dame Law School
Foreign Oil And Taxation: The Need For A Coordinated Energy Policy, E.C. Lashbrooke Jr.
Georgia Journal of International & Comparative Law
No abstract provided.
