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Articles 61 - 90 of 177
Full-Text Articles in Law
411 On Fundraising For Charitable Organizations, Terri Helge
411 On Fundraising For Charitable Organizations, Terri Helge
Terri L. Helge
No abstract provided.
Revisiting The Tax Treatment Of Citizens Abroad: Reconciling Principle And Practice, Michael S. Kirsch
Revisiting The Tax Treatment Of Citizens Abroad: Reconciling Principle And Practice, Michael S. Kirsch
Michael Kirsch
In an increasingly mobile world, the taxation of citizens living abroad has taken on increased importance. Recent international administrative developments — most notably, the weakening of foreign bank secrecy and expansion of global information sharing norms — have further raised the profile of this issue. While U.S. law traditionally has taxed U.S. citizens living abroad in the same general manner as citizens living in the United States, a number of scholars have proposed abandoning the use of citizenship as a jurisdictional basis to tax. In its place, they would apply residence-based principles — i.e., exercising full taxing rights over U.S. …
Taxing Indirect Transfers: Improving An Instrument For Stemming Tax And Legal Base Erosion, Wei Cui
Taxing Indirect Transfers: Improving An Instrument For Stemming Tax And Legal Base Erosion, Wei Cui
Wei Cui
Numerous countries (e.g. Canada, Australia and Japan) tax foreigners on the gains realized on transfers of interests in foreign entities that invest directly or indirectly in real estates in these countries. In the last few years, actions taken by tax authorities in India, China, Brazil, Indonesia and other non-OECD countries have highlighted the possibility of taxing a broader range of “indirect share transfers” by foreigners. This Article argues taxing indirect transfers can have vital policy significance in countries where foreign inbound investments are actively traded in offshore markets: it not only deters tax avoidance, but may also stanch “legal base …
The Inefficiencies Of Legislative Centralization: Evidence From Chinese Provincial Tax Rate Setting, Wei Cui
The Inefficiencies Of Legislative Centralization: Evidence From Chinese Provincial Tax Rate Setting, Wei Cui
Wei Cui
Legislative power in China is centralized to an unusual degree, both in comparison to other countries and relative to the country’s high degree of administrative decentralization. Given its a priori inefficiencies, this arrangement should be significant from both positive and normative perspectives, but, surprisingly, has received little attention in legal and social scientific scholarship. We devise a novel method for analyzing the inefficiencies of centralization through studying provincial government behavior, examining provincial rate setting for the vehicle and vessel tax (VVT) in 2007 and 2011. Because all provinces have assigned VVT revenue and VVT administration to sub-provincial governments, provincial rate-setting …
Taxing Social Enterprise, Lloyd Hitoshi Mayer, Joseph R. Ganahl
Taxing Social Enterprise, Lloyd Hitoshi Mayer, Joseph R. Ganahl
Lloyd Hitoshi Mayer
The fairly strict divide in the United States between for-profit and nonprofit forms presents a quandary for many entrepreneurs who want to combine doing good with doing well. On the one hand, for-profits offer great flexibility and access to capital and so attract entrepreneurs who would like to take advantage of the ability of for-profits to scale up rapidly to meet growing demand. At the same time, however, for-profit forms also limit entrepreneurs’ ability to engage in philanthropy, due to the fiduciary duties managers owe to the equity holders. On the other hand, nonprofits offer their founders the freedom to …
Panelist, A Policy Framework For Knowledge-Based Capital, Hugh Ault
Panelist, A Policy Framework For Knowledge-Based Capital, Hugh Ault
Hugh J. Ault
No abstract provided.
Akteure Des Internationalen Steuerrechts Und Ihre Handlungsformen, Hugh Ault
Akteure Des Internationalen Steuerrechts Und Ihre Handlungsformen, Hugh Ault
Hugh J. Ault
No abstract provided.
Nuts And Bolts Of Unrelated Business Income Tax, Terri Helge
Nuts And Bolts Of Unrelated Business Income Tax, Terri Helge
Terri L. Helge
No abstract provided.
Reforming The Private Benefit Doctrine, Terri Helge
Reforming The Private Benefit Doctrine, Terri Helge
Terri L. Helge
No abstract provided.
Limited Liability Entities: State By State Guide To Llcs, Llps And Lps, Bradley Borden, Robert Rhee
Limited Liability Entities: State By State Guide To Llcs, Llps And Lps, Bradley Borden, Robert Rhee
Robert Rhee
To make your research more efficient Wolters Kluwer Law & Business is combining the former State Limited Liability Company and Partnership Laws and State Limited Partnership Laws title into one new resource entitled Limited Liability Entities: State by State Guide to LLCs, LLPs and LPs. Our new authors are Bradley Borden and Robert Rhee (see About the Authors). Volume 1, the first installment of Limited Liability Entities: State by State Guide to LLCs, LLPs and LPs, provides a comprehensive overview of limited liability entities. It begins with a detailed review of the history and evolution of limited liability entities. It …
U.S. Taxes Corporate Income At Comparatively Low Rate, Andrew Pike
U.S. Taxes Corporate Income At Comparatively Low Rate, Andrew Pike
Andrew Pike
This article asserts that the United States does not subject corporate profits to a relatively high nominal rate of taxation. In support of this assertion, the article analyzes the VAT, and concludes that the VAT incorporates a tax on corporate profits. The portion of the VAT that taxes corporate profit is comparable to, and at least as burdensome as, the current U.S. corporate income tax. The article concludes that the accepted wisdom that the United States imposes an exceptionally high nominal rate of tax (compared to the nominal rates of taxation imposed in other OECD countries) on corporate profits is …
Giving Strategies In The New Tax Climate, Terri Helge
Giving Strategies In The New Tax Climate, Terri Helge
Terri L. Helge
No abstract provided.
Tax & Legislative Update: Recent Developments In Charitable Giving, Terri Helge
Tax & Legislative Update: Recent Developments In Charitable Giving, Terri Helge
Terri L. Helge
No abstract provided.
Public Charities: A Practical Guide To Key Issues, Choices And Risks, Terri Helge
Public Charities: A Practical Guide To Key Issues, Choices And Risks, Terri Helge
Terri L. Helge
No abstract provided.
Overview Of Nonprofit Organizations: The Basic Framework, Terri Helge
Overview Of Nonprofit Organizations: The Basic Framework, Terri Helge
Terri L. Helge
No abstract provided.
Interviewed - Cause & Effect, Terri Helge
Innovation And Constraints On Tax Shelters, Jessica Howell O'Neill
Innovation And Constraints On Tax Shelters, Jessica Howell O'Neill
Jessica Howell O'Neill
No abstract provided.
Charitable Donations: Giving To Museums And Nonprofits, Terri Helge
Charitable Donations: Giving To Museums And Nonprofits, Terri Helge
Terri L. Helge
No abstract provided.
How New Custody Rule Impacts Cpa Financial Planners, William Byrnes
How New Custody Rule Impacts Cpa Financial Planners, William Byrnes
William H. Byrnes
No abstract provided.
An Empirical Survey Of The Population Of U.S. Tax Court Written Decisions, Daniel Katz, M Bommarito, J Isaacs-See
An Empirical Survey Of The Population Of U.S. Tax Court Written Decisions, Daniel Katz, M Bommarito, J Isaacs-See
Daniel M Katz
No abstract provided.
Fiscal Federalism In Chinese Taxation, Wei Cui
Fiscal Federalism In Chinese Taxation, Wei Cui
Wei Cui
The legal debate about the decentralization of taxing power in China has mainly centered around a directive issued by the State Council at the end of 1993, which directive, at the same time as launching the well-known and widely-discussed tax reform of 1994, announced that legislative power regarding taxation would be reserved exclusively for the central government. This directive has no constitutional basis, and its subsequent statutory incarnations are all either incomplete or ambiguous. Moreover, in the adoption of tax regulations for many types of taxes, there have been numerous deviations from this principle of centralization, and the bearing of …
Panelist, Oecd Conference On Intangibles, Hugh Ault
Panelist, Oecd Conference On Intangibles, Hugh Ault
Hugh J. Ault
No abstract provided.
Understand How The Obama Tax Reforms Will Impact Your Organization, Terri Helge
Understand How The Obama Tax Reforms Will Impact Your Organization, Terri Helge
Terri L. Helge
No abstract provided.
Panelist, Max Planck Insitute For Taxation Advisory Board, Hugh Ault
Panelist, Max Planck Insitute For Taxation Advisory Board, Hugh Ault
Hugh J. Ault
No abstract provided.
Transfer Pricing, Hugh Ault
Transfer Pricing, Hugh Ault
Hugh J. Ault
Chaired meeting of 45 governmental and academic specialist
Recent Treaty Developments In The Arbitration Of International Tax Disputes, Hugh Ault
Recent Treaty Developments In The Arbitration Of International Tax Disputes, Hugh Ault
Hugh J. Ault
No abstract provided.
Aall Academic Law Library Special Interest Section’S Task Force On The Aba Standards Review, Gordon Russell
Aall Academic Law Library Special Interest Section’S Task Force On The Aba Standards Review, Gordon Russell
Gordon R. Russell
No abstract provided.
Panelist, The International Network For Tax Research And The American Journal Of Comparative, Conference On "Comparative Tax Law: Theory And Practice, Hugh Ault
Hugh J. Ault
No abstract provided.
Award Presentation: 63rd International Fiscal Association Annual Meeting, Hugh Ault
Award Presentation: 63rd International Fiscal Association Annual Meeting, Hugh Ault
Hugh J. Ault
No abstract provided.
Panelist, Confederation Of Swedish Enterprise, Tax Aspects Of Tradable Emissions Permits, Hugh Ault
Panelist, Confederation Of Swedish Enterprise, Tax Aspects Of Tradable Emissions Permits, Hugh Ault
Hugh J. Ault
No abstract provided.