Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 6 of 6
Full-Text Articles in Law
Cross-Border Data Transfers: A Balancing Act Through Federal Law, Joshua M. Wilson
Cross-Border Data Transfers: A Balancing Act Through Federal Law, Joshua M. Wilson
The Business, Entrepreneurship & Tax Law Review
Throughout the digital age, corporations have collected, used, and stored individuals’ digital information to efficiently market to consumers and expand their business. In fact, not only do retail companies rely on data, but also farmers, financial institutions, health services, and other businesses heavily depend on one’s in-formation. Despite the importance and necessity of data, the U.S. has failed to establish a comprehensive federal law addressing data issues. Many countries with developed or developing economies, however, have established laws related to data, a company’s usage of such data, and other data-related issues. A key obstacle plaguing U.S. businesses in terms of …
Getting Their Fix: Doctor's Dependency On Big Pharma, Larissa Tiller
Getting Their Fix: Doctor's Dependency On Big Pharma, Larissa Tiller
The Business, Entrepreneurship & Tax Law Review
Section 6002 of the Affordable Care Act, also known as the “Sunshine Act,” was intended to stop corrupt practices within the medical community by requiring pharmaceutical and medical device manufacturers to disclose all transfers of value of a certain amount made between them and physicians. This article suggests that the better solution to stopping corrupt practices is to ban some transfers all together.
Clean Energy Tax Credits: Creating An Energy Welfare State Or Saving The Planet, K. Alex Langley
Clean Energy Tax Credits: Creating An Energy Welfare State Or Saving The Planet, K. Alex Langley
The Business, Entrepreneurship & Tax Law Review
This article addresses possible tax incentives that may be available in addition to or as an alternative to current tax credits. First, it will provide an overview of America’s ever-evolving energy policy. This section explains why the country’s energy policies resemble a rollercoaster. Second, this article offers a brief history of tax credits, specifically clean energy tax credits and fossil fuel tax credits. Part three describes Master Limited Partnerships (“MLPs”) and Real Estate Investment Trusts (“REITs”), two tax-flavored entity choices used by the oil and gas industry to improve their bottom line. Specifically, part three explores the tax benefits of …
The Tampon Tax: Sales Tax, Menstrual Hygiene Products, And Necessity Exemptions, Jennifer Bennett
The Tampon Tax: Sales Tax, Menstrual Hygiene Products, And Necessity Exemptions, Jennifer Bennett
The Business, Entrepreneurship & Tax Law Review
Women in the United States face many economic obstacles that their male counterparts do not. Many of these obstacles – including the wage gap, economic issues related to childbearing, and implicit bias in the workplace, among others – are the result of multiple political, social, and cultural factors, making them hard to eliminate. The tampon tax is comparatively simple to take on: if state legislatures decide to remove it, women will no longer have to pay it. The term “tampon tax” refers to how the majority of states impose a general sales tax on tampons, pads, reusable menstrual cups, and …
An American Football Team In London: How Tax Consequences For International Athletes Could Affect The Success Of A Potential Nfl Franchise In London, Brett Smith
The Business, Entrepreneurship & Tax Law Review
Although the NFL has not announced any definite plans to place a team in London, it has taken significant steps in that direction. By 2022, it could be a reality. As the laws in the U.S. and U.K. currently stand, NFL athletes playing for a team in London would face more income taxes than if they played for a U.S.-based team. The extra tax liability the players would face in the U.K. could prevent players from signing with the London team. If the London franchise struggles to field talent, it will struggle on the field as well. Without reform in …
Eu Tax Probe, State Aid & The Case Of Amazon, Tomislav Krmek
Eu Tax Probe, State Aid & The Case Of Amazon, Tomislav Krmek
The Business, Entrepreneurship & Tax Law Review
Multinational entities are shifting their profits from jurisdictions with high tax rates to low tax jurisdictions that result in sovereign governments losing millions of dollars and euros. Profits are moved away from the jurisdictions in which the economic activity occurs and sovereign governments face difficulties in exercising their right to taxation. The most common method employed for artificially (but legally) shifting profits is the transfer of intangibles (intellectual property). This article will discuss this legal tax avoidance in the European Union by multinational entities using that common technique: shifting of goods and services between affiliates (transfer pricing). Companies are getting …