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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 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, Birney Bull 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, Deidre A. Cody 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, E.C. Lashbrooke Jr. 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.


Paradigm Shift Of The Tax Avoidance Concept: A Comparative View, William Byrnes 2015 Texas A&M University School of Law

Paradigm Shift Of The Tax Avoidance Concept: A Comparative View, William Byrnes

William H. Byrnes

No abstract provided.


Capital In The Twenty-First Century. By Thomas Piketty [Book Review], Frank Garcia 2015 Boston College Law School

Capital In The Twenty-First Century. By Thomas Piketty [Book Review], Frank Garcia

Frank J. Garcia

No abstract provided.


The Treasury's Twenty Year Battle With Treaty Shopping: Article 16 Of The 1977 United States Model Treaty, Robert R. Oliva 2015 Florida International University

The Treasury's Twenty Year Battle With Treaty Shopping: Article 16 Of The 1977 United States Model Treaty, Robert R. Oliva

Georgia Journal of International & Comparative Law

No abstract provided.


Mining Investment In Brazil, Peru, And Mexico: A Practical Methodology, Gerald J. Pels 2015 Liddell, Sapp, Zivley, and Laboon

Mining Investment In Brazil, Peru, And Mexico: A Practical Methodology, Gerald J. Pels

Georgia Journal of International & Comparative Law

No abstract provided.


Book Review: Bibliography On Taxation Of Foreign Operations And Foreigners. Elisabeth A. Owens And Gretchen A. Hovemeyer. Cambridge, Massachusetts: International Tax Program, The Law School Of Harvard University, 1983., John C. O'Byrne 2015 University of Georgia School of Law

Book Review: Bibliography On Taxation Of Foreign Operations And Foreigners. Elisabeth A. Owens And Gretchen A. Hovemeyer. Cambridge, Massachusetts: International Tax Program, The Law School Of Harvard University, 1983., John C. O'Byrne

Georgia Journal of International & Comparative Law

No abstract provided.


Rethinking Foreign Tax Creditability, Daniel N. Shaviro 2015 NYU

Rethinking Foreign Tax Creditability, Daniel N. Shaviro

Daniel Shaviro

International tax policy experts often mistakenly conflate two distinct margins: (1) the overall tax burden on outbound investment, and (2) the marginal reimbursement rate (MRR) for foreign taxes paid, which is 100 percent under a foreign tax credit system, but equals the marginal tax rate for foreign source income under an explicit or implicit deductibility system (such as exemption). From a unilateral national welfare standpoint, whatever the right answer at margin (1), deductibility is clearly optimal, and creditability dangerously over-generous, at margin (2).


Why Worldwide Welfare As A Normative Standard In U.S. Tax Policy?, Daniel N. Shaviro 2015 NYU

Why Worldwide Welfare As A Normative Standard In U.S. Tax Policy?, Daniel N. Shaviro

Daniel Shaviro

Debate about U.S. international tax policy often emphasizes norms, such as capital export neutrality (CEN) and capital import neutrality (CIN), that relate to worldwide welfare rather than U.S. national welfare. While this focus may seem paradoxical, or at least surprisingly altruistic, in a world full of self-interested players, it potentially makes sense from a purely national perspective. Worldwide welfare norms can strengthen the impetus to cooperate with other countries rather than following beggar-your-neighbor strategies, potentially making all countries better off if adherence to the worldwide norm is sufficiently reciprocal.

This suggests that criticisms of U.S. international tax ...


The Financial Transactions Tax Versus (?) The Financial Activities Tax, Daniel Shaviro 2015 NYU School of Law

The Financial Transactions Tax Versus (?) The Financial Activities Tax, Daniel Shaviro

Daniel Shaviro

In both Europe and the United States, there has been much recent debate regarding whether, in response to the 2008 financial crisis, one should enact a financial transactions tax (FTT) or a financial activities tax (FAT) – commonly viewed as mutually exclusive alternatives. This article evaluates these two alternative instruments, focusing on recent proposals by the European Commission and the International Monetary Fund. It concludes that the case for enacting an FAT is considerably stronger than that for an FTT, mainly because the FAT focuses on a broad “net” measure, rather than a narrow “gross” measure, of financial sector activity. The ...


A Burden-Neutral Shift From Foreign Tax Creditability To Deductibility?, Kimberly A. Clausing, Daniel N. Shaviro 2015 Reed College - Department of Economics

A Burden-Neutral Shift From Foreign Tax Creditability To Deductibility?, Kimberly A. Clausing, Daniel N. Shaviro

Daniel Shaviro

Observers of international tax rules have long conflated two distinct effects of the foreign tax credit on multinational firms: the effect on the incentive to invest abroad and the effect on foreign tax sensitivity. With national welfare as the policy objective, we discuss how a burden neutral shift from foreign tax credits to deductibility could be designed to improve distortions associated with insensitivity to foreign taxation without raising aggregate burdens on outward foreign investment. We also provide new evidence suggesting that the tax sensitivity of outward foreign direct investment is indeed reduced for OECD countries using foreign tax credits, in ...


Taxation And The Financial Sector, Douglas Shackelford, Daniel Shaviro, Joel Slemrod 2015 University of North Carolina at Chapel Hill

Taxation And The Financial Sector, Douglas Shackelford, Daniel Shaviro, Joel Slemrod

Daniel Shaviro

In the aftermath of the recent financial crisis, a variety of taxes on financial institutions have been proposed or enacted. These taxes’ justifications range from punishing those deemed to have caused or unduly profited from the crisis, to addressing the budgetary costs of the crisis, to better aligning banks’ and bank executives’ incentives in light of the broader social costs and benefits of their actions. Although there is a long-standing literature on corrective, or Pigouvian, taxation, most of it has been applied to environmental externalities, and the externalities that arise from the actions of financial institution are structurally different. This ...


The David R. Tillinghast Lecture: The Rising Tax-Electivity Of U.S. Corporate Residence, Daniel N. Shaviro 2015 NYU School of Law

The David R. Tillinghast Lecture: The Rising Tax-Electivity Of U.S. Corporate Residence, Daniel N. Shaviro

Daniel Shaviro

In an increasingly integrated global economy, with rising cross-border stock listings and share ownership, U.S. corporate residence for income tax purposes, which relies on one’s place of incorporation, may become increasingly elective for new equity. Existing equity in U.S. companies, however, is effectively trapped here, given the difficulty of expatriating for tax purposes absent a bona fide acquisition by new owners. Both the prospect of rising tax electivity for new equity and the very different situation facing old U.S. equity have important implications for U.S. international tax policy. This paper therefore explores three main questions ...


The Case Against Foreign Tax Credits, Daniel Shaviro 2015 NYU School of Law

The Case Against Foreign Tax Credits, Daniel Shaviro

Daniel Shaviro

In international tax policy debate, it is usually assumed that, if one chooses not to exempt residents’ foreign source income, the preferred system would offer foreign tax credits. This assumption is mistaken, given the bad incentives created by the credits’ marginal reimbursement rate (MRR) of 100 percent and the unpersuasiveness of common rationales for granting them, such as those based on aversion to “double taxation” or support for capital export neutrality. While taxing foreign source income at the full domestic rate with only deductions for foreign taxes would over-tax outbound investment, at least in principle creditability is dominated by a ...


Disc To Fsc: A Small Business Alternative?, Scott J. Klosinski 2015 University of Georgia School of Law

Disc To Fsc: A Small Business Alternative?, Scott J. Klosinski

Georgia Journal of International & Comparative Law

No abstract provided.


Tax Reform Act Of 1984 - International Related-Party Factoring - A Major Tax Loophole For Multinational Corporations Is Closed, Phil Conner 2015 University of Georgia School of Law

Tax Reform Act Of 1984 - International Related-Party Factoring - A Major Tax Loophole For Multinational Corporations Is Closed, Phil Conner

Georgia Journal of International & Comparative Law

No abstract provided.


Tax Reform Act Of 1984 - Netherlands Antilles - Effect Of The Repeal Of The Withholding Tax On Portfolio Interest Payments To Foreign Investors, Lee C. Dilworth 2015 University of Georgia School of Law

Tax Reform Act Of 1984 - Netherlands Antilles - Effect Of The Repeal Of The Withholding Tax On Portfolio Interest Payments To Foreign Investors, Lee C. Dilworth

Georgia Journal of International & Comparative Law

No abstract provided.


New Tax Withholding Rules For Foreign-Owned United States Real Estate, John D. Maiers 2015 Hansell & Post

New Tax Withholding Rules For Foreign-Owned United States Real Estate, John D. Maiers

Georgia Journal of International & Comparative Law

No abstract provided.


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