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Full-Text Articles in Taxation

The Contemporary Tax Journal’S Interview With Ms. Julia Ushakova-Stein, Shuang Zhang Jul 2026

The Contemporary Tax Journal’S Interview With Ms. Julia Ushakova-Stein, Shuang Zhang

The Contemporary Tax Journal

No abstract provided.


The Contemporary Tax Journal Volume 15, No. 1 – Summer 2026 Jul 2026

The Contemporary Tax Journal Volume 15, No. 1 – Summer 2026

The Contemporary Tax Journal

No abstract provided.


The Contemporary Tax Journal’S Interview Of Taylor Reid, Shuang Zhang Feb 2026

The Contemporary Tax Journal’S Interview Of Taylor Reid, Shuang Zhang

The Contemporary Tax Journal

No abstract provided.


The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025:Ai And Other Emerging Technologies For Tax Practitioners, Raymond Clark Feb 2026

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025:Ai And Other Emerging Technologies For Tax Practitioners, Raymond Clark

The Contemporary Tax Journal

No abstract provided.


The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025:Corporate Amt, Weng (Gary) Ng Feb 2026

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025:Corporate Amt, Weng (Gary) Ng

The Contemporary Tax Journal

No abstract provided.


The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: The Latest And Greatest In M & A And Other Transactional Tax Developments, Agnes Yip Feb 2026

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: The Latest And Greatest In M & A And Other Transactional Tax Developments, Agnes Yip

The Contemporary Tax Journal

No abstract provided.


The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Hot Topics In Accounting For Income Taxes, Jing Luo Feb 2026

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Hot Topics In Accounting For Income Taxes, Jing Luo

The Contemporary Tax Journal

No abstract provided.


The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Building A Relationship With The Board Of Directors, Jasleen Hothi Feb 2026

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Building A Relationship With The Board Of Directors, Jasleen Hothi

The Contemporary Tax Journal

No abstract provided.


The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Research And Development Credits, Cases, Tcja.2 And More, Dale Loepp Feb 2026

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Research And Development Credits, Cases, Tcja.2 And More, Dale Loepp

The Contemporary Tax Journal

No abstract provided.


The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Controversy And Guidance In A Constrained And Restricted Environment, Leah Upson Feb 2026

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Controversy And Guidance In A Constrained And Restricted Environment, Leah Upson

The Contemporary Tax Journal

No abstract provided.


The Third Annual Blockchain Tax Conference On January 30, 2026: Dealing With The 2025 Forms 1099-Da, Leah Upson Feb 2026

The Third Annual Blockchain Tax Conference On January 30, 2026: Dealing With The 2025 Forms 1099-Da, Leah Upson

The Contemporary Tax Journal

No abstract provided.


The Contemporary Tax Journal Volume 14, No. 2 – Winter 2026 Feb 2026

The Contemporary Tax Journal Volume 14, No. 2 – Winter 2026

The Contemporary Tax Journal

No abstract provided.


The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4 ,2025: Domestic And Multistate Update, Shuang Zhang Feb 2026

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4 ,2025: Domestic And Multistate Update, Shuang Zhang

The Contemporary Tax Journal

No abstract provided.


The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025:International High Technology U.S. Tax Current Developments, Sviatlana Yakavets Feb 2026

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025:International High Technology U.S. Tax Current Developments, Sviatlana Yakavets

The Contemporary Tax Journal

No abstract provided.


The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Tariffs, Transfer Pricing, §1059a, Customs, Retaliation And More, Mya Hoang Feb 2026

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Tariffs, Transfer Pricing, §1059a, Customs, Retaliation And More, Mya Hoang

The Contemporary Tax Journal

No abstract provided.


The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Tax Issues In International Ip Transactions, Sandhya Dharani Feb 2026

The 41st Annual Tei – Sjsu High Tech Tax Institute Conference On November 3-4, 2025: Tax Issues In International Ip Transactions, Sandhya Dharani

The Contemporary Tax Journal

No abstract provided.


Investigating The Relationship Between Noun Classes And Plant Folk Taxonomy In Chasu Language Of Kilimanjaro Region In Tanzania, Peter Rabson Mziray Nov 2025

Investigating The Relationship Between Noun Classes And Plant Folk Taxonomy In Chasu Language Of Kilimanjaro Region In Tanzania, Peter Rabson Mziray

Journal of Humanities and Social Sciences

The current study investigates the relationship between noun classes and plant folk taxonomy in Chasu (G 22). The study focuses on two objectives: the first objective is to describe the plant folk taxonomy in Chasu and the second objective is to determine the relationship between noun classes and plant folk taxonomy in Chasu. Data were collected from rural villages in Same and Mwanga districts by using free listing, field interviews (jungle-walk-and-identify), and written texts containing Chasu plant names. The findings reveal that Chasu folk taxonomy reflects different ethnobotanical categories; including a unique beginner which is mmea/mimea ‘plant(s)’, and three life …


The Contemporary Tax Journal Volume 13, No. 2 – Winter 2024 Sep 2025

The Contemporary Tax Journal Volume 13, No. 2 – Winter 2024

The Contemporary Tax Journal

No abstract provided.


The Contemporary Tax Journal’S Interview With Mr. David Forst, Shuang Zhang Sep 2025

The Contemporary Tax Journal’S Interview With Mr. David Forst, Shuang Zhang

The Contemporary Tax Journal

No abstract provided.


Key Changes In The Final And Proposed Digital Content And Cloud Computing Regulations, David Forst, Kris Hatch Sep 2025

Key Changes In The Final And Proposed Digital Content And Cloud Computing Regulations, David Forst, Kris Hatch

The Contemporary Tax Journal

No abstract provided.


The Second Annual Blockchain Tax Conference On January 24, 2025: Legislative Update – Tax And Non–Tax, Shuang Zhang Sep 2025

The Second Annual Blockchain Tax Conference On January 24, 2025: Legislative Update – Tax And Non–Tax, Shuang Zhang

The Contemporary Tax Journal

No abstract provided.


The Second Annual Blockchain Tax Conference On January 24, 2025: What’S New With Staking And Mining?, Yamilette Gonzalez Sep 2025

The Second Annual Blockchain Tax Conference On January 24, 2025: What’S New With Staking And Mining?, Yamilette Gonzalez

The Contemporary Tax Journal

No abstract provided.


The Second Annual Blockchain Tax Conference On January 24, 2025: What Is Not In The First Final § 6045 Regulations?, Jacob Myers Cpa Sep 2025

The Second Annual Blockchain Tax Conference On January 24, 2025: What Is Not In The First Final § 6045 Regulations?, Jacob Myers Cpa

The Contemporary Tax Journal

No abstract provided.


The Second Annual Blockchain Tax Conference On January 24, 2025: What Happens When You’Re Paid In Crypto?, Weng Ng Sep 2025

The Second Annual Blockchain Tax Conference On January 24, 2025: What Happens When You’Re Paid In Crypto?, Weng Ng

The Contemporary Tax Journal

No abstract provided.


The Second Annual Blockchain Tax Conference On January 24, 2025: Overview Of Blockchain Technology And Why It Matters For Tax, Sviatlana Yakavets Sep 2025

The Second Annual Blockchain Tax Conference On January 24, 2025: Overview Of Blockchain Technology And Why It Matters For Tax, Sviatlana Yakavets

The Contemporary Tax Journal

No abstract provided.


The Second Annual Blockchain Tax Conference On January 24, 2025: Putting The Final 6045 Regulations And Form 1099-Da Into Practice, Raymond Clark Sep 2025

The Second Annual Blockchain Tax Conference On January 24, 2025: Putting The Final 6045 Regulations And Form 1099-Da Into Practice, Raymond Clark

The Contemporary Tax Journal

No abstract provided.


The Second Annual Blockchain Tax Conference On January 24, 2025: Ensuring Widespread Implementation Of The Crypto-Asset Reporting Framework (Carf), Jing Luo Sep 2025

The Second Annual Blockchain Tax Conference On January 24, 2025: Ensuring Widespread Implementation Of The Crypto-Asset Reporting Framework (Carf), Jing Luo

The Contemporary Tax Journal

No abstract provided.


Where Intangibles Travel: Essays On The Tax-Motivated Geography Of Innovation And Capital, Xuerui Kou Aug 2025

Where Intangibles Travel: Essays On The Tax-Motivated Geography Of Innovation And Capital, Xuerui Kou

Dissertations and Doctoral Documents, University of Nebraska-Lincoln, 2023–

This dissertation explores how taxation and institutional environments shape the global strategies of United States multinational enterprises (MNEs), with a particular focus on intangible assets and the cross-border allocation of innovation. Positioned at the intersection of international trade, public economics, and innovation studies, the three chapters collectively examine firm responses to international tax incentives and regulatory asymmetries.

Chapter 1 introduces the motivation and theoretical foundations of the dissertation, reviews related literature, and outlines the core research questions and empirical strategies. It highlights the increasing policy and academic interest in the geographic mobility of intangible capital, particularly in the context of …


The 40th Annual Tei - Sjsu High Tech Tax Institute Conference On November 4-5, 2024: The Latest And Greatest In Equity Compensation, Shuang Zhang Dec 2024

The 40th Annual Tei - Sjsu High Tech Tax Institute Conference On November 4-5, 2024: The Latest And Greatest In Equity Compensation, Shuang Zhang

The Contemporary Tax Journal

No abstract provided.


The 40th Annual Tei-Sjsu High Tech Tax Institute Conference On Nov. 4-5, 2024: R&D In Uncertain Tax Times, Jing Luo Dec 2024

The 40th Annual Tei-Sjsu High Tech Tax Institute Conference On Nov. 4-5, 2024: R&D In Uncertain Tax Times, Jing Luo

The Contemporary Tax Journal

No abstract provided.