Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 5 of 5
Full-Text Articles in Law
Defining A Country's "Fair Share" Of Taxes, Adam H. Rosenzweig
Defining A Country's "Fair Share" Of Taxes, Adam H. Rosenzweig
Florida State University Law Review
The international tax regime is facing a defining moment. As stories of multinational companies expatriating and shifting income around the world with seeming impunity continue to emerge, the question of how to divide the international tax base among the countries of the world increasingly draws attention from policy-makers and academics. To date, however, the debate has tended to devolve into one over the two traditional tools used to divide worldwide tax base—transfer pricing and formulary apportionment. This Article demonstrates that such focus is misplaced on the instruments of dividing the worldwide tax base rather than on first principles. Instead, this …
Net Operating Losses And Mistakes In Closed Tax Years, James R. Gadwood
Net Operating Losses And Mistakes In Closed Tax Years, James R. Gadwood
NYLS Law Review
No abstract provided.
Taxes, The Problem And Solution: A Model For Vanishing Deductions And Exclusions For Residence-Based Tax Preferences, Phyllis C. Taite
Taxes, The Problem And Solution: A Model For Vanishing Deductions And Exclusions For Residence-Based Tax Preferences, Phyllis C. Taite
NYLS Law Review
No abstract provided.
The Need For Tax Reform: Schedule K-1 Document Matching Program And Effective Revenue Collection, Valeriya Avdeev
The Need For Tax Reform: Schedule K-1 Document Matching Program And Effective Revenue Collection, Valeriya Avdeev
NYLS Law Review
No abstract provided.
Reporting Loss Transactions: Too Much Of A Good Thing, Megan L. Brackney
Reporting Loss Transactions: Too Much Of A Good Thing, Megan L. Brackney
NYLS Law Review
No abstract provided.