Digital Commons Network^™

Does The U.S. Have To Be A Tax Haven?, Reuven S. Avi-Yonah

Articles

The United States is the world’s preeminent tax haven. Tax havens are defined as allowing secrecy and having low or zero tax rates; for nonresident aliens, the United States offers both.

The secrecy results from the fact that, in many U.S. states, it is possible to form a corporate entity without having to disclose information about the identity of the owner. This situation is beginning to change because of the Corporate Transparency Act, but the law has been challenged as unconstitutional. Even this would only apply for U.S. government nontax purposes. A nonresident alien who uses a U.S. limited liability …

Confocal Raman Spectroscopy Coupled With In Vitro Permeation Testing To Study The Effects Of Formalin Fixation On The Skin Barrier Function Of Reconstructed Human Epidermis, Hichem Kichou, Franck Bonnier, Amanda C. Caritá, Hugh Byrne, Igor Choupra, Emilie Munnier

Articles

Confocal Raman Spectroscopy is recognised as a potent tool for molecular characterisation of biological specimens. There is a growing demand for In Vitro Permeation Tests (IVPT) in the pharmaceutical and cosmetic areas, increasingly conducted using Reconstructed Human Epidermis (RHE) skin models. In this study, chemical fixation of RHE in 10% Neutral Buffered Formalin for 24 hours has been examined for storing RHE samples at 4°C for up to 21 days. Confocal Raman Spectroscopy, combined with Principal Components Analysis, revealed the molecular-level effects of fixation, notably in protein and lipid conformation within the stratum corneum and viable epidermis. IVPT by means …

Sexual Dimorphism, Altered Hippocampal Glutamatergic Neurotransmission, And Cognitive Impairment In App Knock-In Mice., Caleigh A Findley, Samuel A Mcfadden, Tiarra Hill, Mackenzie R Peck, Kathleen Quinn, Kevin N Hascup, Erin R Hascup

Articles

BACKGROUND: It is well established that glutamatergic neurotransmission plays an essential role in learning and memory. Previous studies indicate that glutamate dynamics shift with Alzheimer's disease (AD) progression, contributing to negative cognitive outcomes.

OBJECTIVE: In this study, we characterized hippocampal glutamatergic signaling with age and disease progression in a knock-in mouse model of AD (APP

METHODS: At 2-4 and 18+ months old, male and female APP

RESULTS: Glutamate recordings support elevated stimulus-evoked glutamate release in the DG and CA3 of young APP

CONCLUSIONS: These findings confirm a sex-dependent hyper-to-hypoactivation glutamatergic paradigm in APP

Toxic Battery: Pollution As A Dignitary Tort, Amber Polk

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No abstract provided.

Should Ireland Have Taxed Apple?, Reuven S. Avi-Yonah, Nessa Ní Chasaide

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On September 10 the EU’s Court of Justice issued its long-awaited decision in the Apple state aid case. Surprisingly, it reversed the EU’s General Court decision and held that the European Commission was correct in finding that Ireland had provided prohibited state aid to Apple, and therefore Apple must pay Ireland the €13 billion in taxes that it would have paid but for the illegal subsidy. This state aid case, the largest in the EU’s history, highlights significant issues about the legal governance of corporate tax. This article examines the notable features of the Court ruling, then outlines why we …

Kill This Game!, Owen Gottlieb, Trent Hergenrader

Articles

This game is about identifying flaws, or “Fun Killers,” (Fullerton) in a game design and taking steps to resolve those issues and create a more sound game concept

Main content area(s): Game design
Target audience(s): Suitable for players 13 and up
Recommended number of players: 2 players minimum, at least 4 recommended up to 12, with teams of no more than 5 players.
Components needed to play: Paper for taking notes and keeping score, Two six-sided dice
Estimated time to play: 30-40 minutes

Taxation’S Limits, Luís C. Calderón Gómez

Articles

Countless pages have been devoted to the question of why everyone should pay tax, yet its opposite has gone largely unnoticed: why should some people and organizations not pay tax? Our tax system exempts from ordinary income taxation a wide and diverse array of people and organizations engaged in significant economic activity—from parents providing childcare services for their family to consular activities and charities operating animal shelters—seemingly without a convincing explanation. Perhaps because of the dizzying diversity of tax-exempt activities, scholars and policymakers have avoided comprehensively or coherently justifying our exemption regimes.

This Article develops a novel normative theory that …

Don’T Be Cruel: Cruelty, Complicity, Self-Knowledge, And Growth, Sherman J. Clark

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The papers in this symposium, and the larger body of scholarship to which this symposium is a contribution, ask us to attend to the often brutal and inhumane conditions in American jails and prisons. But why should we do that? Why should we confront the suffering of the incarcerated? Why should we ask ourselves whether that suffering is unjust, unnecessary, or even unconstitutional? The main reason, of course, is that we want to remedy those injustices. We care about the suffering of our fellow human beings, and people do not cease to be our fellow human beings merely because they …

Exploring The Characteristics Of Conversational Agents In Chronic Disease Management Interventions: A Scoping Review, Ekaterina Uetova, Lucy Hederman, Robert Ross, Dympna O’Sullivan

Articles

Objective

With the increasing global burden of chronic diseases, there is the potential for conversational agents (CAs) to assist people in actively managing their conditions. This paper reviews different types of CAs used for chronic condition management, delving into their characteristics and the chosen study designs. This paper also discusses the potential of these CAs to enhance the health and well-being of people with chronic conditions.

Methods

A search was performed in February 2023 on PubMed, ACM Digital Library, Scopus, and IEEE Xplore. Studies were included if they focused on chronic disease management or prevention and if systems were evaluated …

Can The Economic Substance Doctine Be Revived?, Reuven S. Avi-Yonah

Articles

In two recent instances, the IRS has asserted the economic substance doctrine (ESD) to challenge transactions that comply with the literal text of the code. First, in Liberty Global, the IRS successfully asserted the ESD to deny tax benefits claimed by Liberty Global — namely, a section 245A deduction for a dividend out of foreign earnings that would normally be subject to global intangible low-taxed income — by relying on a mistake in effective dates under the Tax Cuts and Jobs Act. In granting summary judgment, the district court held that the doctrine looks to whether the tax benefits achieved …

Tossing Sand In The Regulatory Gears: Hurdles To Policy Progress In The Supreme Court, Nina A. Mendelson

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In the last few years, the Supreme Court has been a source of seismic change. In Dobbs v. Jackson Women’s Health Organization, the Court overruled Roe v. Wade, which had protected the right to abortion for nearly fifty years. In Loper Bright Enterprises v. Raimondo, the Court abandoned so-called Chevron deference to particular categories of administrative agency interpretations, a doctrine viewed as bedrock for over forty years. Humphrey’s Executor v. United States, the 1935 ruling validating independent multi-member commissions such as the Federal Trade Commission, Securities and Exchange Commission, and Federal Communications Commission, may soon join the others on the …

Where Is China Now On Pillar 2?, Reuven S. Avi-Yonah

Articles

China has been relatively quiet about pillar 2 of the G20/OECD base erosion and profit-shifting 2.0 project. In a recent Tax Notes article, Xiaoli Ortega wrote:

Will China join the global tax reform club? If so, when? Although the Chinese government has made repeated positive statements about the importance of the global minimum tax reform, it has not clarified when it would modify its domestic tax laws to incorporate the pillar 2 rules. However, this does not mean that China is not preparing itself for the reform. Recall that on August 1, 2022, the State Taxation Administration issued a governmental …

The Impact Of Explaining Vegetarian Meal Requests On The Affective Responses And Perceptions Of Meat Eaters, Emma Howard, Kate Laffan Dr

Articles

Social situations can present challenges for those looking to reduce or avoid eating meat. In an experimental vignette study with a large representative sample of 1,117 UK-based meat eaters, we explore affective responses to requests for vegetarian meals and perceptions of those making the request across four social situations: a BBQ, a pub, a restaurant dinner, and a dinner party. We examine moderators of these perceptions including whether the requester presents themselves as vegetarian or a meat restrictor and whether they cite health, environmental or no motives for their request. Overall, we find that these moderators have a greater impact …

The Triumph Of Tax Textualism, Reuven S. Avi-Yonah

Articles

In Varian Medical Systems, the Tax Court held in a unanimously reviewed opinion that the taxpayer was entitled to take a section 245A deduction for an amount treated as a dividend under section 78. Section 78 provides that deemed paid foreign taxes are treated as dividends received for foreign tax credit purposes, thus grossing up the amount of the dividend by the foreign taxes attributable to it before granting the FTC. This provision is needed because otherwise the taxpayer would enjoy both a deduction and a credit for the same foreign tax. Section 245A, however, eliminates the tax on the …

Towards An Iot-Enabled Digital Earth For Sdgs: The Data Quality Challenge, Msb Syed, Paula Kelly, Paul Stacey, Damon Berry

Articles

Digital Earth (DE), a technology offering real-time visualisation of Earth's processes, has shown promising results in aiding decision-making for a sustainable world, raising awareness about individual impacts on our planet, and supporting the United Nations Sustainable Development Goals (UN SDGs) agenda. However, both DE and SDGs face a common obstacle: Data Quality (DQ). This review investigates the challenge of DQ in the context of DE for SDGs and explores how IoT can address this challenge and extend the reach of DE to support SDGs. Furthermore, the study discusses three core aspects; first, the potential of IoT as a data source …

Tax Delegation After Loper Bright, Reuven S. Avi-Yonah

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This paper examines the scope of the IRS and Treasury’s tax reg-writing authority after the Supreme Court’s decision in Loper Bright.

Three-Dimensional Printing Limitations Of Polymers Reinforced With Continuous Stainless Steel Fibres And Curvature Stiffness, Alison J. Clarke, Andrew N. Dickson, Vladimir Milosavljevic, Denis P. Dowling

Articles

This study investigates the printability limitations of 3D-printed continuous 316L stainless steel fibre-reinforced polymer composites obtained using the Materials Extrusion (MEX) technique. The objective was to better understand the geometric printing limitations of composites fabricated using continuous steel fibres, based on a combination of bending stiffness testing and piezoresistive property studies. The 0.5 mm composite filaments used in this study were obtained by co-extruding polylactic acid (PLA), with a 316 L stainless steel fibre (SSF) bundle. The composite printability limitations were evaluated by the printing of a series of ’teardrop’ shaped geometries with angles in the range from 5◦ to …

New Dimensions In Dining: A Review Of The Gastronomic Evolution Of 3d Printed Foods From 2013-2024 And Beyond., Roisin Burke

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The development of 3D food printing is evolving, particularly in high-end restaurants, since 2013 when the first complex 3D printed chocolate concept for gastronomy was developed. In 2014, several 3D food printers were launched specifically to suit requirements from the culinary sector. These technology companies often partnered with renowned chefs who developed recipes, showcased the printers and served their food products in their restaurants. Chefs often worked in teams with e.g. food designers, technologists, engineers, and nutritionists to create dishes for events and for their own restaurant customers. From Michelin starred restaurants, pop-up events to pizzerias, 3D food printers were …

Living The Good Life In The Anthropocene, Karrigan Bork, Karen Bradshaw, Rebecca Bratspies, Cinnamon Carlarne, Bruce Carpenter, Robin Kundis Craig, Sarah Fox, Josh Galperin, Francis Hicks, Keith Hirokawa, Kevin Lynch, Ruhan S. Nagra, Michele Okoh, Jessica Owley, Amber Polk, Melissa Powers, Shannon Roesler, J.B. Ruhl, Danielle Stokes, Anastasia Telesetsky

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The Stockholm Resilience Centre has concluded that the number of "planetary boundaries" we are crossing has increased from three in 2009, when the Centre's researchers first introduced the concept, to six in 2023. Crossing these boundaries means humans are changing basic attributes of planetary systems to the point of risking the future of civilization. And the distinction between "safe" and "just" planetary boundaries raises questions regarding how to conceptualize the "good life." In this latest in a biannual series of essays, members of the Environmental Law Collaborative explore conceptions of the "good" as well as the various elements necessary to …

Antitrust After The Coming Wave, Daniel A. Crane

Articles

A coming wave of general-purpose technologies, including artificial intelligence ("AI"), robotics, quantum computing, synthetic biology, energy expansion, and nanotechnology, is likely to fundamentally reshape the economy and erode the assumptions on which the antitrust order is predicated. First, AI-driven systems will vastly improve firms' ability to detect (and even program) consumer preferences without the benefit of price signals, which will undermine the traditional information-producing benefit of competitive markets. Similarly, these systems will be able to determine comparative producer efficiency without relying on competitive signals. Second, AI systems will invert the salient characteristics of human managers, whose intentions are opaque but …

Chenery Ii Revisited, Daniel T. Deacon

Articles

Ever since the Supreme Court’s 1947 decision in SEC v. Chenery Corporation, known as Chenery II, agencies have enjoyed wide latitude to develop policy through individual adjudications in addition to rulemaking. Chenery II has never been completely uncontroversial, and in recent years, calls to overturn or limit it have been expressed in increasingly fervent tones. Agency policymaking by adjudication has emerged as a new front in the struggle over the administrative state.

Against the backdrop of such calls, this Article revisits some of the fundamental questions concerning the Chenery II doctrine. I argue in favor of retaining Chenery II’s core …

A Fresh Look At Judicial Remedies In Eu Equality Law And Beyond: The Untapped Possibility Of Structural Injunctions., Daniel H. Halberstam, Sina Van Den Bogaert

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This article proposes a shift in thinking about judicial remedies (or “sanctions”), from anti-discrimination law to equal pay and beyond.We suggest the currently preferred remedies – one-off declarations, compensation, fines, and simple orders to obey the law – may be insufficient when confronting a recalcitrant institution, complex violations, and broad, ongoing harm. In such cases, we suggest considering a remedy long overlooked in Europe: a “structural injunction”, i.e. ordering changes to an offending organization’s structure, processes, or rules. We argue that under certain circumstances, an injunction, including a structural injunction, may be appropriate or required under EU law to remedy …

The Origins Of The Major Questions Doctrine, Rachel Rothschild

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In a series of recent cases, the Supreme Court has invoked the newly named “major questions doctrine” to strike down agency regulations that protect public health and the environment. Several Justices have argued that while the name “major questions” may be new, these decisions are simply the latest iteration in a longstanding effort of the courts to curtail the explosive growth of the administrative state since 1970. The first paradigmatic example of this line of cases is the 1980 “Benzene” case, in which the Supreme Court set aside the Occupational Safety and Health Administration (OSHA)’s new workplace standards for the …

Blurring Boundaries: A Proposed Research Agenda For Ethical, Legal, Social, And Historical Studies At The Intersection Of Infectious And Genetic Disease, Seethal Jose, Juli Bollinger, Gail Geller, Jeremy Greene, Leslie Meltzer Henry, Brian Hutler, Eric Thomas Juengst, Jeffrey Kahn, Anna Mastroianni, Graham Mooney

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Contemporary understanding of the mechanisms of disease increasingly points to examples of “genetic diseases” with an infectious component and of “infectious diseases” with a genetic component. Such blurred boundaries generate ethical, legal, and social issues and highlight historical contexts that must be examined when incorporating host genomic information into the prevention, outbreak control, and treatment of infectious diseases.

Tax In Law Schools, Michael Hatfield

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At the 2023 Association of American Law Schools Tax Section meeting, professors discussed their impressions of a decline in the number of JD students studying tax. Their impressions were consistent with declines that have been documented in similar fields. Between 2011 and 2021, U.S. accounting programs saw an 18% drop in students, while new CPA candidates declined 39% from 2010 to 2022. In the United Kingdom, the number of law schools that teach tax has diminished by 43% since 2002. This Article examines tax education in 40 U.S. law schools, focusing on course offerings and enrollment trends from 2012 to …

Theistic Illiberal Constitutionalism: A Review Of Adrian Vermeule’S Common Good Constitutionalism, Kyron J. Huigens

Articles

Adrian Vermeule’s Common Good Constitutionalism drew a remarkable amount of attention from constitutional law scholars when it was published in 2020. About eighteen months later, Vermeule published a piece complaining that the critics had missed the point, that they had ignored the natural law jurisprudence that grounds the work. He was correct. This Review addresses Vermeule’s natural law jurisprudence, emphasizing the fact that it is a religious natural law jurisprudence. His arguments are in the tradition of ScholasticismAristotelian logic incorporated into Christian theology by St. Thomas Aquinas. Scholasticism is a remarkably weak foundation for constitutional jurisprudence. It is a vast …

Multi-Generation Queer Families: Foregrounding The Lgbtqia+ Children Of Lgbtqia+ People, Bella Mancini Pori, Edward Stein

Articles

In the last several years, state legislatures have passed a disturbing array of anti-queer laws that target queer (especially trans) children. The basic fear animating these laws is that exposure to LGBTQ people or LGBTQ supportive ideas will somehow turn straight children queer. LGBTQ activists have responded to the concern that exposure to queer people or ideas will make children queer by arguing that sexual orientations are innate or immutable. This immutability argument is problematic, first, because it avoids confronting the normative judgment at the heart of the fear of a queer child by failing to say that there is …

A Global Model-Agnostic Rule-Based Xai Method Based On Parameterized Event Primitives For Time Series Classifiers, Ephrem T. Mekonnen, Luca Longo, Pierpaolo Dondio

Articles

Time series classification is a challenging research area where machine learning and deep learning techniques have shown remarkable performance. However, often, these are seen as black boxes due to their minimal interpretability. On the one hand, there is a plethora of eXplainable AI (XAI) methods designed to elucidate the functioning of models trained on image and tabular data. On the other hand, adapting these methods to explain deep learning-based time series classifiers may not be straightforward due to the temporal nature of time series data. This research proposes a novel global post-hoc explainable method for unearthing the key time steps …

A Global Wealth Tax?, Reuven S. Avi-Yonah

Articles

Mitt Romney famously said during his 2012 presidential campaign that “corporations are people.” Mindy Herzfeld’s column comparing the proposed 2 percent global wealth tax on billionaires with the corporate minimum tax (pillar 2) raises the opposite question: Are people like corporations for tax purposes? I would say no, for several reasons.

Crypto And The Exit Tax, Reuven S. Avi-Yonah

Articles

Robert Goulder has devoted one of his excellent columns to the fascinating case of “Bitcoin Jesus.” As explained by Goulder:

Another billionaire was in the news recently for reasons that relate to taxation, although it’s doubtful he will be accused of much virtue. The man known internationally as “Bitcoin Jesus” got himself arrested in Spain on April 27. He now faces extradition to the United States, where an eight-count criminal tax indictment awaits him. Bitcoin Jesus is coming home.

This is a far cry from the Jesus born in Bethlehem who once said that it was easier for a camel …