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Full-Text Articles in Law
#Metoo & Tax, Margaret Ryznar
#Metoo & Tax, Margaret Ryznar
Washington and Lee Law Review Online
Recently, legislative efforts have taken aim at sexual harassment in the workplace. Among these may be a surprising but effective approach—disallowing tax deductions for sexual harassment settlements subject to non-disclosure agreements. This Essay analyzes such a 2017 tax reform provision.
A Defence Of The Principled Approach To Tax Settlements, Saul Templeton
A Defence Of The Principled Approach To Tax Settlements, Saul Templeton
Dalhousie Law Journal
The Canadian Minister of National Revenue is responsible for administering and enforcing the majority of tax legislation in Canada. Where disputes arise with particular taxpayers over the correct amount of tax owed, the taxpaying public ought to have confidence that the Minister has a principled basis in law for settling disputes for less than amounts previously assessed. Yet opponents of the principled basis for settlement consistently call for reform, arguing that compromise settlement should be permissible. This paper responds to arguments raised for compromise settlement by reconciling the jurisprudence on the authority of the Minister to settle tax disputes. It …
Will The Ninth Circuit Be Reversed In Banaitis V. Commissioner?, Richard Mason
Will The Ninth Circuit Be Reversed In Banaitis V. Commissioner?, Richard Mason
Nevada Law Journal
No abstract provided.
Family Law, Elizabeth P. Coughter, Ronald R. Tweel
Family Law, Elizabeth P. Coughter, Ronald R. Tweel
University of Richmond Law Review
No abstract provided.