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Full-Text Articles in Law
International Tax: Tax Treaties, Kim Brooks
International Tax: Tax Treaties, Kim Brooks
OER Texts
This compendium of materials is designed to support the study of tax treaties around the world.
The Cambridge Handbook Of Social Enterprise Law, Lloyd Histoshi Mayer, Paul B. Miller
The Cambridge Handbook Of Social Enterprise Law, Lloyd Histoshi Mayer, Paul B. Miller
Books
Book Chapters
Lloyd Hitoshi Mayer, Creating a Tax Space for Social Enterprise, in The Cambridge Handbook of Social Enterprise Law 157 (Benjamin Means & Joseph W. Yockey eds., 2018)
While still relatively few in number compared to traditional nonprofit and for-profit organizations, the rise of social enterprises represents a possible disruption of not only existing models of doing business but also areas of law that in many respects have seen little fundamental change for decades. One such area is domestic tax law, where social enterprises currently find themselves subject to the rules of for-profit activities and entities. Here, both scholars …
The "Estate Planning" Interviewer, Thomas L. Shaffer
The "Estate Planning" Interviewer, Thomas L. Shaffer
Books
Book Introduction
Professor Shaffer's article The "Estate Planning" Interviewer is the Introduction: Part II, in J.K. Lasser's Estate Tax Techniques on pages INT-25 to INT-51