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Unilateral Responses To Tax Treaty Abuse: A Functional Approach, Omri Y. Marian 2016 University of Florida Levin College of Law

Unilateral Responses To Tax Treaty Abuse: A Functional Approach, Omri Y. Marian

UF Law Faculty Publications

Recent years have seen a dramatic increase in the attention given to abusive tax schemes that take advantage of bilateral tax treaties. The ensuing discourse tends to view potential responses to treaty abuses as a hierarchical set of options, gradually escalating, in which treaty termination is a last resort option. This article argues that the hierarchical view of unilateral responses to treaty abuse is misguided. Unilateral responses to treaty-based abuse are not hierarchically ordered. Rather, the approach to treaty abuse is (and should be) functional, adopting specific types of unilateral responses based on the type of treaty abuse at issue ...


An Introduction To The Oecd’S International Vat/Gst Guidelines, Walter Hellerstein 2016 UGA School of Law

An Introduction To The Oecd’S International Vat/Gst Guidelines, Walter Hellerstein

Scholarly Works

U.S. tax professionals can bene/it by becoming acquainted with the OECD’s new guidelines for the design and implementation of value added tax (VAT) regimes


Full Circle? The Single Tax Principle, Beps, And The New Us Model, Reuven S. Avi-Yonah 2016 University of Michigan Law School

Full Circle? The Single Tax Principle, Beps, And The New Us Model, Reuven S. Avi-Yonah

Articles

This paper will argue that while there is some innovation in BEPS, it is in fact more of a continuation that a sharp break with the past. Like Alexis de Tocqueville’s French Revolution, BEPS represents both continuity and change. In particular, the single tax principle has formed the theoretical basis of much of the international tax regime from the beginning. And it is in fact this continuity rather than any sharp change that gives the final BEPS package its promise to, as Secretary General Gurria also promised, “put an end to double non-taxation.”


Evaluating Beps: A Reconsideration Of The Benefits Principle And Proposal For Un Oversight, Reuven Avi-Yonah, Haiyan Xu 2016 University of Michigan Law School

Evaluating Beps: A Reconsideration Of The Benefits Principle And Proposal For Un Oversight, Reuven Avi-Yonah, Haiyan Xu

Articles

The Financial Crisis of 2008 and Great Recession that followed have exacerbated income inequality within and between countries. In the aftermath of the economic turbulence, politicians have turned their attention to the twin problems of individual tax evasion and corporate tax avoidance. U.S. legislators enacted the Foreign Account Tax Compliance Act (FACTA), leading to the United States signing a series of Intergovernmental Agreements (IGAs) for the exchange of tax information. The Organization for Economic Co-operation and Development (OECD) developed the Multilateral Agreement for Administrative Assistance in Tax Matters (MAATM) and initiated the Base Erosion and Profit Shifting (BEPS) project ...


Designing A 21st Century Corporate Tax -- An Advance U.S. Minimum Tax On Foreign Income And Other Measures To Protect The Base, Stephen E. Shay, J. Clifton Fleming Jr., Robert J. Peroni 2015 Harvard Law School

Designing A 21st Century Corporate Tax -- An Advance U.S. Minimum Tax On Foreign Income And Other Measures To Protect The Base, Stephen E. Shay, J. Clifton Fleming Jr., Robert J. Peroni

Faculty Scholarship

The 21st Century has seen unprecedented levels of corporate tax aggressiveness and avoidance. This article continues our exploration of second best international tax reforms that would protect the U.S. corporate tax base and have some likelihood of adoption. In this case, we consider how a U.S. minimum tax on foreign income earned by a controlled foreign corporation should be designed to protect the United States against erosion of its corporate income tax base and to combat tax competition by low-tax intermediary countries. In the authors’ view, a minimum tax should be an interim levy that preserves the residual ...


The Two Faces Of The Single Tax Principle, Daniel Shaviro 2015 NYU School of Law

The Two Faces Of The Single Tax Principle, Daniel Shaviro

New York University Law and Economics Working Papers

This short paper, prepared for a symposium, “Reconsidering the Tax Treaty,” to be held at Brooklyn Law School on October 23, 2015, examines the “single tax principle,” arguably underlying bilateral tax treaties, in connection with evaluating the treaties’ future role in the development of international tax law and policy. It distinguishes between “upside” departures from the single tax principle, which occur when the same dollar of income is taxed more than once, and “downside” departures, which occur when it is not taxed at all.

The paper argues that a focus on barring upside departures from the single tax principle can ...


The Two Faces Of The Single Tax Principle, Daniel Shaviro 2015 NYU School of Law

The Two Faces Of The Single Tax Principle, Daniel Shaviro

New York University Public Law and Legal Theory Working Papers

This short paper, prepared for a symposium, “Reconsidering the Tax Treaty,” to be held at Brooklyn Law School on October 23, 2015, examines the “single tax principle,” arguably underlying bilateral tax treaties, in connection with evaluating the treaties’ future role in the development of international tax law and policy. It distinguishes between “upside” departures from the single tax principle, which occur when the same dollar of income is taxed more than once, and “downside” departures, which occur when it is not taxed at all.

The paper argues that a focus on barring upside departures from the single tax principle can ...


Too Much Collateral Damage; Fatca: The Well-Intentioned, Yet Misguided And Unconstitutional, Tax Law, Zac DeLap 2015 Pepperdine University

Too Much Collateral Damage; Fatca: The Well-Intentioned, Yet Misguided And Unconstitutional, Tax Law, Zac Delap

Journal of the National Association of Administrative Law Judiciary

This paper will examine FATCA in five parts: beginning with an introduction in Part I, Part II will provide the pertinent background that gave rise to the law, Part III will present the essential elements of FATCA, Part IV will offer pertinent liberty and constitutional arguments against FATCA, and Part V will analyze each argument's possibility of succeeding.


Of More Than Usual Interest: The Taxing Problem Of Debt Principal, Charlene D. Luke 2015 Seattle University School of Law

Of More Than Usual Interest: The Taxing Problem Of Debt Principal, Charlene D. Luke

Seattle University Law Review

Leverage is an essential but often troubling component of the U.S. market. The financial crisis highlighted the risks and complexity of a leverage web that includes flesh-and-blood people from all walks of life and paper people from all corners of the business and investment world. In the tax area, the potentially problematic incentive effects of interest deductibility have long engaged a wide array of tax commentators and policymakers. While interest deductibility rightly receives widespread scrutiny, a more comprehensive approach to leverage is needed. This Article focuses on the surprisingly complicated tax treatment of cash (and cash equivalent) borrowings. This ...


International Tax Considerations: Inbound & Outbound (Slides), Seth Green 2015 College of William & Mary Law School

International Tax Considerations: Inbound & Outbound (Slides), Seth Green

William & Mary Annual Tax Conference

No abstract provided.


International Tax Considerations: Inbound & Outbound, Seth Green, Monica Zubler 2015 College of William & Mary Law School

International Tax Considerations: Inbound & Outbound, Seth Green, Monica Zubler

William & Mary Annual Tax Conference

No abstract provided.


Tax Incentives To Exportation: Alternatives To Disc, Timothy A. Peterson 2015 University of Georgia School of Law

Tax Incentives To Exportation: Alternatives To Disc, Timothy A. Peterson

Georgia Journal of International & Comparative Law

No abstract provided.


Improving Inter-Nation Equity Through Territorial Taxation And Tax Sparing, Jinyan Li 2015 Osgoode Hall Law School of York University

Improving Inter-Nation Equity Through Territorial Taxation And Tax Sparing, Jinyan Li

Jinyan Li

The current international tax system allocates the taxation of cross-border income by reference to the residence of the taxpayer and/or the source of income. The governing rules are contained in domestic tax laws and bilateral tax treaties. As noted by Professor Easson, the current regime of allocation is not based on any real agreement between nations and cannot be rationalized by any “obvious principle of fairness”. In fact, it is biased in favour of the capital exporting nations that devised the rules of the game. In order to improve fairness, Professor Easson considered it desirable to have some “redistribution ...


Destination-Based Cash-Flow Taxation: A Critical Appraisal, Wei Cui 2015 University of Michigan - Ann Arbor

Destination-Based Cash-Flow Taxation: A Critical Appraisal, Wei Cui

Wei Cui

This Article offers the first comprehensive appraisal in both the legal and economic literatures of proposals for adopting destination-based cash flow taxation (DCFT) of multinational corporations. The DCFT was a key recommendation for reforming corporate taxation in the U.K., and has subsequently attracted wide attention as a way to fundamentally reform international taxation in the U.S., Europe and elsewhere. The core intuition of the DCFT is to tax profits earned by mobile capital by reference to immobile factors. I distinguish three versions of the DCFT for implementing this intuition: 1. formulary apportionment of business profits by reference to ...


Tax Debt Relief - Settle Your Debt With The Irs, Christa Jocelyn 2015 University of California - Berkeley

Tax Debt Relief - Settle Your Debt With The Irs, Christa Jocelyn

Christa Jocelyn

The Complete IRS Tax Relief Guide to solve your tax troubles and help you decide which solution is right for you.


Is The Real Estate Investment And Jobs Act A Good Idea?, Willard Taylor 2015 NYU Law School

Is The Real Estate Investment And Jobs Act A Good Idea?, Willard 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 ...


Sales Tax And Cloud Computing In India, Khagesh Gautam 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 ...


The Eu Export Tax: Impact On U.S. Markets, William H. Meyers, Steven L. Elmore 2015 Iowa State University

The Eu Export Tax: Impact On U.S. Markets, William H. Meyers, Steven L. Elmore

Iowa Ag Review

ln response to high world grain prices, the European Union (EU) introduced wheat export taxes in November 1995 for the first time in more than a decade. Normally, the EU offers export subsidies to make up the difference between their high internal grain prices and world market prices. However, EU internal support prices have been reduced over the last three years as a result of policy reforms. Recent high world grain prices have exceeded the EU support prices since early in the 1995/96 crop year. Rather than let internal prices follow world market prices upward, the EU decided to ...


What The Beps, Yariv Brauner 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 ...


Credit Vs. Exemption: A Comparative Study Of Double Tax Relief In The United States And Japan, Lawrence Lokken, Yoshimi Kitamura 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 ...


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