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Mandatory Arbitration Of International Tax Disputes: A Solution In Search Of A Problem, Ehab Farah May 2023

Mandatory Arbitration Of International Tax Disputes: A Solution In Search Of A Problem, Ehab Farah

Florida Tax Review

Improving the resolution of international tax disputes has witnessed recent developments. The Organization of Economic Development and Cooperation (“OECD”) amended its Model Convention and Commentary to include mandatory and binding arbitration of tax disputes between two treaty countries that have been unsuccessful in resolving the disputes through negotiations between their tax authorities. The United States has amended its income tax treaties with Belgium, Canada, Germany and France to include mandatory and binding arbitration of unresolved tax disputes. These amendments are undoubtedly an important step toward improving the resolution of international tax disputes. Nevertheless, the Article argues that these amendments fail …

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Congressional Unilateral Tax Treaty Overrides: The "Latter In Time Doctrine" Is Out Of Time!, Mark J. Wolff May 2023

Congressional Unilateral Tax Treaty Overrides: The "Latter In Time Doctrine" Is Out Of Time!, Mark J. Wolff

Florida Tax Review

This article examines the questionable jurisprudence allowing the United States to override treaties unilaterally, freely negotiated between two sovereign nations, through the later-in-time doctrine. Through the perspective of tax conventions, this article provides an overview of the historical development and context of unilateral treaty overrides. The following analysis will demonstrate the flawed reasoning behind the enactment of the later-in-time doctrine; the necessity to distinguish between Indian and sovereign nations; the contravention of the executive branch’s treaty powers; the flawed interpretations of the Supremacy Clause; and the growing requirement to fulfill international obligations.

The analysis provides a plausible solution by applying …

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Allocating Business Profits For Tax Purposes: A Proposal To Adopt A Formulary Profit Split, Reuven S. Avi-Yonah, Kimberly A. Clausing, Michael C. Durst May 2023

Allocating Business Profits For Tax Purposes: A Proposal To Adopt A Formulary Profit Split, Reuven S. Avi-Yonah, Kimberly A. Clausing, Michael C. Durst

Florida Tax Review

The current system of taxing the income of multinational firms in the United States is flawed across multiple dimensions. The system provides an artificial tax incentive to earn income in low-tax countries, rewards aggressive tax planning, and is not compatible with any common metrics of efficiency. The U.S. system is also notoriously complex; observers are nearly unanimous in lamenting the heavy compliance burdens and the impracticality of coherent enforcement. Further, despite a corporate tax rate one standard deviation above that of other OECD countries, the U.S. corporate tax system raises relatively little revenue, due in part to the shifting of …

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International Corporate Income Tax Reform: Issues And Proposals, Jane G. Gravelle May 2023

International Corporate Income Tax Reform: Issues And Proposals, Jane G. Gravelle

Florida Tax Review

To begin our analysis we first review the major features of the current tax regime and the basic tax reform alternatives. The following sections evaluate the effects on real economic activities and on avoidance issues. The final section concludes with an evaluation of alternatives.

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Recent Developments In Federal Income Taxation: The Year 2008, Martin J. Mcmahon Jr., Ira B. Shepard, Daniel L. Simmons May 2023

Recent Developments In Federal Income Taxation: The Year 2008, Martin J. Mcmahon Jr., Ira B. Shepard, Daniel L. Simmons

Florida Tax Review

This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during 2008—and sometimes a little farther back in time if we find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and fundamental principles are highlighted. Amendments to the Internal Revenue Code generally are not discussed except to the extent …

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Taxing The Business Of Sports, Robert Holo, Jonathan Talansky May 2023

Taxing The Business Of Sports, Robert Holo, Jonathan Talansky

Florida Tax Review

Major professional sports in America, according to several estimates, is a $225 billion industry. While fan interest may wax and wane as athletes and organizations are beset by scandal and, even worse, mediocrity, the enterprise of sports continues to thrive and to occupy a disproportionate share of the public consciousness. Sports leagues today are immensely profitable businesses – more interested, perhaps, in the bottom line than the box score. Yet, somewhat anomalously, the purveyors of sport claim to be providing a public service – to the fans and to the communities in which they play. Sports leagues and franchises routinely …

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The Pension Protection Act Of 2006: A Misguided Attack On Donor-Advised Funds And Supporting Organizations, Terry W. Knoepfle May 2023

The Pension Protection Act Of 2006: A Misguided Attack On Donor-Advised Funds And Supporting Organizations, Terry W. Knoepfle

Florida Tax Review

In 2006, with the passage of the Pension Protection Act (PPA), Congress provided the tools for the Internal Revenue Service (IRS) to launch a full-scale attack on tax-exempt, charitable organizations, particularly sponsoring organizations of donor-advised funds, donor-advised funds, and supporting organizations, as well as their donors and advisors. In fact, the IRS already had every tool it needed to monitor, regulate, and sanction donor-advised funds and supporting organizations. The legislation was primarily enacted as a message to the IRS to go after donor-advised funds and supporting organizations. As an incentive, Congress passed Draconian penalty excise taxes that apply only to …

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Slouching Towards A Consumption Tax And The End Of Retirement Income Security, Norman Stein May 2023

Slouching Towards A Consumption Tax And The End Of Retirement Income Security, Norman Stein

Florida Tax Review

This article proceeds as follows: the second section provides an overview of the current employment-based retirement system, followed by a section describing the White House tax proposals as initially proposed in 2003, as modified in subsequent White House Budget proposals, and as again modified by the President’s Advisory Panel on Federal Tax Reform. The next section describes the ways in which the proposals (or similar proposals) would, if enacted, undercut the retirement income security of many working Americans. The succeeding section provides a reflection on the ideological underpinnings of the White House proposal. The final section, using the ERSA proposal …

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Corporate Expatriation: A Case Analysis, Steven H. Goldman May 2023

Corporate Expatriation: A Case Analysis, Steven H. Goldman

Florida Tax Review

During the 1990s and early 2000s, several large U.S. companies reincorporated abroad. Corporate expatriations can take many different forms. One form is a stock inversion.

In an inversion, a U.S.-based multinational corporate group forms a foreign subsidiary, typically in a country that imposes little or no corporate income tax. Then the group reorganizes. The new foreign subsidiary becomes the parent of the group, and the existing U.S. parent becomes a subsidiary. As the term suggests, the corporate structure inverts. The parent’s place of incorporation changes to a foreign country.

An inversion involves only a change in the group’s legal structure. …

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The Case For Residency-Based Taxation Of Financial Transactions In Developing Countries, Yoram Keinan May 2023

The Case For Residency-Based Taxation Of Financial Transactions In Developing Countries, Yoram Keinan

Florida Tax Review

The question addressed by this article is whether a developing country (hereinafter “Country D”) is better off adopting a source-based or residency-based taxation regime (or a combination thereof) for cross-border financial transactions.

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Enacting Inclusive Mathematics Teaching And Learning Using Biography Driven Instruction, Jessie C. Store May 2023

Enacting Inclusive Mathematics Teaching And Learning Using Biography Driven Instruction, Jessie C. Store

Journal of Educational Research and Practice

As schools become increasingly diverse, there is an increasing need for examples of classroom practices that create inclusive teaching and learning environments. Many research studies found that gaining knowledge of student home life and using it to bridge learning and home supports access and equity. Many scholars have called for exemplars of activities that connect students’ in-school and out-of-school cultural activities. This paper provides an example that may be used in teacher education and K–12 classrooms to bridge out-of-school and in-school activities. In this paper, we discuss the enactment of biography-driven instruction, specifically how cultural biographies can be used to …

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Uzbek Students’ Perception Of Classroom Experience In Emi Courses, Praveen Malla May 2023

Uzbek Students’ Perception Of Classroom Experience In Emi Courses, Praveen Malla

Essays in Education

Knowledge acquisition of university students is influenced by many factors including program quality, teacher quality and support, classroom environment, medium of instruction, peer ecosystem, infrastructure availability and other non-academic enablers. This study aims to examine Uzbek classroom experience in internationalization (EMI) programs led by both foreign and local faculty within both the public and private university settings. 280 responses were received, 42 of them from students studying in public universities and 238 from those studying in private universities. The study triangulates the survey responses with a focus group study and fleshes out several interesting insights. We observe significant effect of …

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The Barriers Teachers Face When Implementing The Universal Design For Learning Framework, Dana Dacus-Hare May 2023

The Barriers Teachers Face When Implementing The Universal Design For Learning Framework, Dana Dacus-Hare

Education | Master's Theses

There are multiple barriers to learning that students face. Universal Design for Learning (UDL) is a framework for teaching and learning that gives all students an equal opportunity to succeed. While many studies address the hurdles teachers face when implementing the UDL framework, there is a gap in the research about the support systems that can minimize those barriers for teachers. There is also a lack of existing studies about the additional frameworks that can work in connection with UDL to meet the needs of diverse learners. Using UDL and Culturally Responsive Teaching (CRT) together provides a framework that traditional …

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Assessing Finding Aid Discoverability After Description Improvements Using Web Analytics, Ashlyn Velte May 2023

Assessing Finding Aid Discoverability After Description Improvements Using Web Analytics, Ashlyn Velte

Journal of Western Archives

Archivists use best practices, like More Product Less Process, and professional standards, like Describing Archives: A Content Standard, to create descriptions of archival collections that promote collection use and discoverability. However, most existing usability literature assessing online finding aids looks at navigability and ease of use, but does not examine increase in traffic and discoverability of those finding aids. University of Colorado Boulder Archives improved online finding aid descriptions on ArchivesSpace during 2020. Google Analytics data from 2020 and 2021 show an increase in users and sessions on ArchivesSpace. It also indicates that most users arrive to the site from …

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A Structural Critique Of Trader Taxation, Shu-Yi Oei May 2023

A Structural Critique Of Trader Taxation, Shu-Yi Oei

Florida Tax Review

This article explores some of the problems created by this disjuncture in the structure of the current tax rules that apply to traders, and argues that the effects of this structural disjuncture would be even more pronounced if not for the interventions of the courts and the legislature, which, from a structural standpoint, have served to minimize the impact of this disjuncture without eliminating it altogether. Given the volatility inherent in the statutory structure of the trader tax rules, and given that the courts and the legislature have already taken steps to minimize the impact of the disjoint statutory structure, …

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The Virtual Tax Library: A Comparison Of Five Electronic Tax Research Platforms, Katherine Pratt, Jennifer Kowal, Daniel Martin May 2023

The Virtual Tax Library: A Comparison Of Five Electronic Tax Research Platforms, Katherine Pratt, Jennifer Kowal, Daniel Martin

Florida Tax Review

Improved LexisNexis and Westlaw tax research platforms and new electronic tax research platforms offered by BNA (BNA Tax Management Library), CCH (CCH Tax Research NetWork), and RIA (RIA Checkpoint) constitute a virtual tax library that offers tax researchers much of the content and functionality of a physical tax library, as well as some useful functionality features (e.g., direct linking of primary and secondary sources) a physical tax library cannot provide. The new virtual tax library offers tax researchers numerous benefits, including the convenience of a portable library, more reliable and current research results, and increased research efficiency. Many tax researchers …

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Tax My Ride: Taxing Commuters In Our National Economy, Morgan L. Holcomb May 2023

Tax My Ride: Taxing Commuters In Our National Economy, Morgan L. Holcomb

Florida Tax Review

Located on the scenic St. Croix River, Hudson, Wisconsin is just a half-hour drive from the major metropolitan area of Minneapolis and St. Paul—"the Twin Cities" of Minnesota. Hudson is, therefore, a popular "bedroom" community for Twin Cities' workers. Those commuters, the Wisconsin residents who work in Minnesota, face taxation by two sovereign states: They are taxed by the state of Wisconsin on the basis of their residency in Wisconsin, and they face taxation by Minnesota on the income that was "sourced" or earned, in Minnesota.

It is well-settled that both states are entitled to tax at least some portion …

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Recent Developments In Federal Income Taxation: The Year 2007, Martin J. Mcmahon Jr., Ira B. Shepard, Daniel L. Simmons May 2023

Recent Developments In Federal Income Taxation: The Year 2007, Martin J. Mcmahon Jr., Ira B. Shepard, Daniel L. Simmons

Florida Tax Review

This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during 2007—and sometimes a little farther back in time if we find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and fundamental principles are highlighted. Amendments to the Internal Revenue Code generally are not discussed except to the extent …

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Practical Aspects Of Implementing Formulary Apportionment In The European Union, Joann Martens Weiner May 2023

Practical Aspects Of Implementing Formulary Apportionment In The European Union, Joann Martens Weiner

Florida Tax Review

After analyzing many options, the Commission settled on the strategy of allowing EU MNE's to use a common consolidated corporate tax base(CCCTB) to calculate their EU level profits and to use formulary apportionment (FA) to distribute a share of the consolidated EU tax base to each Member States according to the location of their business activity. Member States will continue to apply their own tax rates to their share of the EU tax base. The EU CCCTB with FA will be optional so that EU multinational companies may continue to use national tax systems.

This article addresses some practical aspects …

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Hidden Foreign Aid, David E. Pozen May 2023

Hidden Foreign Aid, David E. Pozen

Florida Tax Review

Few issues in global politics are as contentious as foreign aid—how much rich countries should give, in what ways, to whom. For years, it has been a commonplace that U.S. policies are stingy. The Organization for Economic Cooperation and Development (OECD) routinely ranks the United States far behind its industrialized peers in official development assistance (ODA), measured as a percentage of gross national income (GNI). An endless parade of critics has implored the government to do more; some suggest that the Bush Administration's support for the Monterrey Consensus, which sets a goal of increasing assistance to 0.7% of GNI, commits …

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Common Markets, Common Tax Problems, Ruth Mason May 2023

Common Markets, Common Tax Problems, Ruth Mason

Florida Tax Review

The purpose of this Essay is to identify some of the tax problems common to both the United States and the European Union and to explore potential solutions. As the length of the Essay suggests, I do not purport to discuss comprehensively each topic, or to cover every tax challenge common to the United States and European Union. Instead, my hope is that this Essay will become part of the ongoing trans-Atlantic dialog concerning our common tax problems and solutions that may work in both places. Of course, the significant differences between the United States and the European Union mean …

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A Tax Morale Approach To Compliance: Recommendations For The Irs, Marjorie E. Kornhauser May 2023

A Tax Morale Approach To Compliance: Recommendations For The Irs, Marjorie E. Kornhauser

Florida Tax Review

Why do people follow the law? The answer, under the traditional theory of compliance, is fear of detection and punishment. The deterrence model, however, accounts for only a minor portion of actual compliance levels. It has such poor explanatory power because it assumes that the decision to comply is based solely on a rational cost-benefit analysis in which people weigh the benefits of non-compliance against the costs of detection and penalties. Recent literature reveals, however, that the decision to comply is not purely rational. Rather, personal values, social norms, and non-rational cognitive processes also strongly affect the decision.

What holds …

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Recent Developments In Federal Income Taxation: The Year 2006, Ira B. Shepard, Martin J. Mcmahon Jr. May 2023

Recent Developments In Federal Income Taxation: The Year 2006, Ira B. Shepard, Martin J. Mcmahon Jr.

Florida Tax Review

This recent developments outline discusses, and provides context to understand the significance of, the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during the most recent twelve months—and sometimes a little farther back in time if we find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and fundamental principles are highlighted. Amendments to the Internal Revenue Code generally are not discussed …

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Murphy And The Sixteenth Amendment In Relation To The Taxation Of Non-Excludable Personal Injury Awards, Joseph M. Dodge May 2023

Murphy And The Sixteenth Amendment In Relation To The Taxation Of Non-Excludable Personal Injury Awards, Joseph M. Dodge

Florida Tax Review

A recent panel decision of the U. S. Court of Appeals for the District of Columbia, Murphy v. Internal Revenue Service, shocked the tax community by holding that Internal Revenue Code section 104(a)(2) was unconstitutional by failing to exclude from gross income revenue (damages for emotional distress and injury to professional reputation) that is not “income” under the Sixteenth Amendment to the U.S. Constitution.

A petition for rehearing en banc was filed, but, in a highly unusual move, the D.C. Circuit panel that decided the case, on its own motion, vacated its judgment and set the case for re-argument. …

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Territorial Vs. Worldwide International Tax Systems: Which Is Better For The U.S.?, Paul R. Mcdaniel May 2023

Territorial Vs. Worldwide International Tax Systems: Which Is Better For The U.S.?, Paul R. Mcdaniel

Florida Tax Review

The Report of the President’s Advisory Panel on Federal Tax Reform, entitled “Simple, Fair, and Pro-Growth: Proposals to Fix America’s Tax System,” was released in November 2005. One of the issues addressed1in the Panel Report was whether the U.S. should shift from its current international tax system (taxing the worldwide income of its nationals with a credit for foreign income taxes) to a territorial system (exemption of foreign branch business income and dividends from foreign subsidiaries out of business income). The Panel opted for the territorial system. The report devoted only about twelve pages to the subject, but its recommendation …

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Will U.S. Investment Go Abroad In A Territorial Tax: A Critique Of The President's Advisory Panel On Tax Reform, James R. Repetti May 2023

Will U.S. Investment Go Abroad In A Territorial Tax: A Critique Of The President's Advisory Panel On Tax Reform, James R. Repetti

Florida Tax Review

The Report of the President's Advisory Panel on Federal Tax Reform (the "Report") recommends the U.S. adopt a territorial tax system that would exclude income earned by U.S. taxpayers actively conducting foreign businesses. This exclusion would also apply to dividends received from controlled foreign corporations to the extent such dividends were attributable to the corporation's conduct of active foreign businesses. The Report justifies this recommendation by stating that a territorial system is simpler than the current global approach employed by the U.S. and that a territorial tax will improve efficiency. In an accompanying article, Professor McDaniel has demonstrated that simplicity …

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The De-Gentrification Of New Markets Tax Credits, Roger M. Groves May 2023

The De-Gentrification Of New Markets Tax Credits, Roger M. Groves

Florida Tax Review

The thesis of this article is the following: If tax credits are used as part of the solution to urban ills, gentrified projects for the wealthy are not consistent with Congressional intent or wise tax policy. The remedy is to close loopholes in the NMTC act that have allowed problematic use of governmental subsidies, and redirect those funds to ventures that more precisely benefit existing low-income residents who are the object of the NMTC program.

Consistent with this thesis, Part 1 provides an overview of the regulatory structure of the tax credit, foundational definitions and intended operational scheme. This is …

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Maaser Kesafim And The Development Of Tax Law, Adam S. Chodorow May 2023

Maaser Kesafim And The Development Of Tax Law, Adam S. Chodorow

Florida Tax Review

In this article, I describe the origins and scope of maaser kesafim and examine a number of income definition rules the religious authorities have developed over the past two thousand years. By comparing those rules to the10analogous Federal income tax rules, I demonstrate how the development of tax law is affected by (1) concerns regarding administration, enforcement, and taxpayer compliance, (2) the structure of the legal system, and (3) the values underlying a tax system. In addition, I hope to make this material known to, and accessible by, American tax scholars, thus contributing to the scholarship comparing Jewish and U.S. …

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Recent Developments In Federal Income Taxation: The Year 2005, Ira B. Shepard, Martin J. Mcmahon Jr. May 2023

Recent Developments In Federal Income Taxation: The Year 2005, Ira B. Shepard, Martin J. Mcmahon Jr.

Florida Tax Review

This recent developments outline discusses, and provides context to understand, the significance of the most important judicial decisions and administrative rulings and regulations promulgated by the Internal Revenue Service and Treasury Department during the most recent twelve months—and sometimes a little farther back in time if we find the item particularly humorous or outrageous. Most Treasury Regulations, however, are so complex that they cannot be discussed in detail and, anyway, only a devout masochist would read them all the way through; just the basic topic and fundamental principles are highlighted. Amendments to the Internal Revenue Code generally are not discussed …

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Journal Of Pre-College Engineering Education Research (J-Peer) Annual Report From January 1, 2022, To December 31, 2022, Senay Purzer, Brooks M. Leftwich May 2023

Journal Of Pre-College Engineering Education Research (J-Peer) Annual Report From January 1, 2022, To December 31, 2022, Senay Purzer, Brooks M. Leftwich

Journal of Pre-College Engineering Education Research (J-PEER)

In this annual report, we present our reflections on 2022 along with the Journal of Pre-College Engineering Education Research (JPEER) readership trends and authorship metrics. In 2022, J-PEER published two issues in volume 12 comprised of 17 articles. The second issue of the year included a special issue on the impact of COVID-19 on education, marking the impact that the pandemic had on pre-college engineering education.

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