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Articles 1 - 5 of 5
Full-Text Articles in Law
Is American Multinational Enterprises’ Honeymoon With The European Union Over?An Analysis Of The European Commission’S Investigations Into American Multinational Enterprises’ Tax Deals With Ireland, Luxembourg And The Netherlands, Luyang Liu
Loyola of Los Angeles International and Comparative Law Review
No abstract provided.
Four Walls Do Not An Eating Facility Make: Arguing Against The U.S. Tax Court's Unprecedented Jacobs V. Commissioner Decision, Brendan Zwaneveld
Four Walls Do Not An Eating Facility Make: Arguing Against The U.S. Tax Court's Unprecedented Jacobs V. Commissioner Decision, Brendan Zwaneveld
Loyola of Los Angeles Law Review
No abstract provided.
Medical Necessity: A Higher Hurdle For Marginalized Taxpayers?, Julie Furr Youngman, Courtney D. Hauck
Medical Necessity: A Higher Hurdle For Marginalized Taxpayers?, Julie Furr Youngman, Courtney D. Hauck
Loyola of Los Angeles Law Review
Civil rights protection for transgender people—and in particular access to affordable health care—is currently the subject of intense political scrutiny, with a hostile administration chipping away at legal protections. Among other setbacks, a federal district court enjoined regulatory guidelines that were issued in 2016 to clarify that the federal prohibition on sex discrimination in health insurance applies to discrimination on the basis of gender identity and transgender status, and the promulgating agency itself is now reconsidering the guidelines. Without explicit federal protections against discrimination by health insurers and in the face of uneven state law protections, the ability to deduct …
Tax 2018: Requiem For Ability To Pay, Alice G. Abreu
Tax 2018: Requiem For Ability To Pay, Alice G. Abreu
Loyola of Los Angeles Law Review
Enactment of the TCJA was followed by a mad dash to understand its effects. The speed and process of enactment left no time for serious attempts to analyze whether the TCJA transforms the income tax system in any fundamental way. This Essay is a first step in that analysis. Although some of the most important changes I discuss are set to expire or phase out after 2025, understanding their policy implications is important, not only because they are the law now but also because Congress may extend them, perhaps indefinitely.
The TCJA has changed the way the tax system operationalizes …
Harmonizing Federal Tax Law And The State Legalization Of Marijuana, Daniel Rowe
Harmonizing Federal Tax Law And The State Legalization Of Marijuana, Daniel Rowe
Loyola of Los Angeles Law Review
No abstract provided.