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The Other Eighty Percent: Private Investment Funds, International Tax Avoidance, And Tax-Exempt Investors, Omri Marian 2016 Brigham Young University Law School

The Other Eighty Percent: Private Investment Funds, International Tax Avoidance, And Tax-Exempt Investors, Omri Marian

BYU Law Review

The taxation of private equity managers’ share of funds’ profits—the twenty percent “carried interest”—received much attention in academic literature and popular discourse. Much has been said and written about the fact that fund managers’ profits are taxed at preferred rates. But what about the other eighty percent of funds’ profits? This Article theorizes that the bulk of such profits are never taxed. This is a result of a combination of three factors: First, private equity, venture capital, and hedge funds (collectively, Private Investment Funds, or “PIFs”) are major actors in cross-border investment activity. This enables PIFs to take ...


Developing Countries In An Age Of Transparency And Disclosure, Diane Ring 2016 Brigham Young University Law School

Developing Countries In An Age Of Transparency And Disclosure, Diane Ring

BYU Law Review

No abstract provided.


Inversions, Related Party Expenditures, And Source Taxation: Changing The Paradigm For The Taxation Of Foreign And Foreign-Owned Businesses, Julie A. Roin 2016 Brigham Young University Law School

Inversions, Related Party Expenditures, And Source Taxation: Changing The Paradigm For The Taxation Of Foreign And Foreign-Owned Businesses, Julie A. Roin

BYU Law Review

The disconnect between the rules for the taxation of domestic businesses and foreign and foreign-owned businesses operating in the United States both diminishes the federal treasury and distorts taxpayer and business behavior. Yet bringing the sets of rules into closer coordination is no simple task. This Article examines many of the solutions proffered in the academic literature and details the difficulties and trade-offs that each entails.


The Foreign Tax Credit War, Bret Wells 2016 Brigham Young University Law School

The Foreign Tax Credit War, Bret Wells

BYU Law Review

The government has been involved in a sustained war against objectionable foreign tax credit transactions. This war has caused the U.S. foreign tax credit regime to be riddled with complexity that spawns incoherent outcomes. The complexity contained in section 901 was created due to a legitimate concern: the threats posed by objectionable transactions that artificially generate excess foreign tax credits represent real policy problems. Since at least 1975, Congress and the Treasury Department have been convinced that the cross-crediting of excess foreign tax credits arising from “objectionable transactions” required a response in addition to simply relying on section 904 ...


The European Company, Pieter Sanders 2016 Erasmus University

The European Company, Pieter Sanders

Georgia Journal of International & Comparative Law

No abstract provided.


Country By Country Reporting And Corporate Privacy: Some Unanswered Questions, Reuven S. Avi-Yonah 2016 University of Michigan Law School

Country By Country Reporting And Corporate Privacy: Some Unanswered Questions, Reuven S. Avi-Yonah

Articles

Corporate privacy is an oxymoron. Individuals have a right to privacy, which the Supreme Court has recognized at least since Griswold v. Connecticut (1965). Warren and Brandeis’ famous defense of the right to privacy (1890) clearly applied only to individuals, because only individuals have the kind of feelings that are affected by invasions of privacy. Corporations are legal entities, and the concept of privacy does not apply to them, as the Supreme Court held in 1906. Thus, any objection to making corporate tax returns public cannot rest on the right to privacy. In fact, corporate returns were made public in ...


Taxing Wealth Seriously, Edward J. McCaffery 2016 University of Southern California;California Institute of Tecnology

Taxing Wealth Seriously, Edward J. Mccaffery

University of Southern California Legal Studies Working Paper Series

The social and political problems of wealth inequality in America are severe and getting worse. A surprise is that the U.S. tax system, as is, is a significant cause of these problems, not a cure for them. The tax-law doctrines that allow those who already have financial wealth to live, luxuriously and tax-free, or to pass on their wealth tax-free to heirs, are simple. The applicable legal doctrines have been in place for nearly a century under the income tax, the primary social tool for addressing matters of economic inequality. The analytic pathways to reform are easy to see ...


Citizens Abroad And Social Cohesion At Home: Refocusing A Cross-Border Tax Policy Debate, Michael S. Kirsch 2016 Notre Dame Law School

Citizens Abroad And Social Cohesion At Home: Refocusing A Cross-Border Tax Policy Debate, Michael S. Kirsch

Michael Kirsch

Over the past decade, a number of scholars have addressed the United States’ continuing use of citizenship as a jurisdictional basis upon which to tax the foreign-source income of individuals in the modern international setting. Some writers, including myself, have defended this citizenship-based taxation (“CBT”), while others have rejected it and proposed some form of residence-based taxation (“RBT”) for citizens.This Article considers the competing normative arguments raised in this context, and attempts to distill the strengths and weaknesses of each. In so doing, it attempts to highlight the most important factors upon which the debate hinges, and illustrates the ...


When International Tax Agreements Fail At Home: A U.S. Example, Diane M. Ring 2016 Boston College Law School

When International Tax Agreements Fail At Home: A U.S. Example, Diane M. Ring

Boston College Law School Faculty Papers

Over the past two and a half years, the international tax community has focused on the Base Erosion and Profit Shifting Project (BEPS project) undertaken by the Organisation for Economic Co-operation and Development (OECD) at the behest of the G20. According to the OECD, the resulting 2015 agreement involved the direct participation of more than sixty countries. An additional fifty-nine countries indirectly participated through regional dialogues. Furthermore, numerous international organizations are credited with participating in discussions and contributing to the resulting product. But effective implementation of the BEPS agreement requires domestic action of various types — the domestic side of international ...


Multinational Firms And Tax Havens, James R. Hines Jr., Anna Gumpert, Monika Schnitzer 2016 University of Michigan Law School

Multinational Firms And Tax Havens, James R. Hines Jr., Anna Gumpert, Monika Schnitzer

Articles

Multinational firms with operations in high-tax countries can benefit the most from reallocating taxable income to tax havens, though this is sufficiently difficult and costly that only 20.4% of German multinational firms have any tax haven affiliates. Among German manufacturing firms, a 1 percentage point higher foreign tax rate is associated with a 2.3% greater likelihood of owning a tax haven affiliate. This is consistent with tax avoidance incentives and contrasts with earlier evidence for U.S. firms. The relationship is less strong for firms in service industries, possibly reflecting the difficulty of reallocating taxable service income.


The Tbt Agreement’S Failure To Solve U.S. - Cool, Elinore R. Carroll 2016 University of Georgia School of Law

The Tbt Agreement’S Failure To Solve U.S. - Cool, Elinore R. Carroll

Georgia Journal of International & Comparative Law

No abstract provided.


Front Matter (Letter From The Editor, Masthead, Etc.), 2016 San Jose State University

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

The Contemporary Tax Journal

No abstract provided.


The Foreign Earned Income Exclusion, Shilpa Balnadu 2016 San Jose State University

The Foreign Earned Income Exclusion, Shilpa Balnadu

The Contemporary Tax Journal

No abstract provided.


The Contemporary Tax Journal Volume 6, No. 1 – Summer/Fall 2016, 2016 San Jose State University

The Contemporary Tax Journal Volume 6, No. 1 – Summer/Fall 2016

The Contemporary Tax Journal

No abstract provided.


Summaries For The Fourth Annual Irs/Sjsu Small Business Tax Institute, Padmini Yalamarthi, Fan Wang, Jie Shen, Xuan Hong, Marla Hampton CPA, MBA, Aaron Grey 2016 San Jose State University

Summaries For The Fourth Annual Irs/Sjsu Small Business Tax Institute, Padmini Yalamarthi, Fan Wang, Jie Shen, Xuan Hong, Marla Hampton Cpa, Mba, Aaron Grey

The Contemporary Tax Journal

No abstract provided.


Destination-Based Taxation In The House Republican Blueprint, Wei Cui 2016 Allard School of Law at the University of British Columbia

Destination-Based Taxation In The House Republican Blueprint, Wei Cui

Faculty Publications

The House Republican Task Force on Tax Reform released its Blueprint for tax reform in June 2016, at the center of which is a destination-based cash-flow tax (DBCFT) to replace the current federal income tax on corporations. The House GOP Blueprint represents the first time that the DBCFT has been promoted by political leaders. Initial commentators have stressed the capacity of such a tax (if adopted in the U.S.) to reduce U.S. companies’ incentives for international tax planning and profit shifting, and to allow the U.S. to “leapfrog to the front of the pack” in its tax ...


Citizens Abroad And Social Cohesion At Home: Refocusing A Cross-Border Tax Policy Debate, Michael S. Kirsch 2016 Notre Dame Law School

Citizens Abroad And Social Cohesion At Home: Refocusing A Cross-Border Tax Policy Debate, Michael S. Kirsch

Journal Articles

Over the past decade, a number of scholars have addressed the United States’ continuing use of citizenship as a jurisdictional basis upon which to tax the foreign-source income of individuals in the modern international setting. Some writers, including myself, have defended this citizenship-based taxation (“CBT”), while others have rejected it and proposed some form of residence-based taxation (“RBT”) for citizens.

This Article considers the competing normative arguments raised in this context, and attempts to distill the strengths and weaknesses of each. In so doing, it attempts to highlight the most important factors upon which the debate hinges, and illustrates the ...


The Trade Act Of 1974: Soviet-American Commercial Relations And The Future, Kenneth Klein 2016 University of Georgia School of Law

The Trade Act Of 1974: Soviet-American Commercial Relations And The Future, Kenneth Klein

Georgia Journal of International & Comparative Law

No abstract provided.


The U.S. Response To Oecd-Beps And The Eu State Aid Cases, Daniel Shaviro 2016 NYU School of Law

The U.S. Response To Oecd-Beps And The Eu State Aid Cases, Daniel Shaviro

New York University Law and Economics Working Papers

This is the slightly expanded text of a talk that the author gave on June 1, 2016, at a conference in Amsterdam that was cosponsored by NYU Law School and the Amsterdam Centre for Tax Law. The conference concerned anti-BEPS implementation in the EU, and the talk concerned the U.S. response to such efforts.


10 Observations Concerning International Tax Policy, Daniel Shaviro 2016 NYU School of Law

10 Observations Concerning International Tax Policy, Daniel Shaviro

New York University Law and Economics Working Papers

This is a slightly revised version of a lunch talk that the author gave at the National Tax Association’s 46th Annual Spring Symposium on May 12. It addresses, among other topics, why there is so little consensus regarding international tax policy, and what lessons we learn from the recent wave of inversions by U.S. companies.


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