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Tax Law

2023

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Full-Text Articles in Law

The Digital Advertising Tax: An Overstep By State Taxing Jurisdictions, Sammy Reisner Dec 2023

The Digital Advertising Tax: An Overstep By State Taxing Jurisdictions, Sammy Reisner

Brooklyn Journal of Corporate, Financial & Commercial Law

In 2021, the Maryland Senate voted to override the governor’s veto to pass House Bill 732, marking the enactment of the first digital advertising tax in the United States. The tax imitated existing digital services taxes that have become popular internationally. Recognizing the need for a global solution, the OECD and the G20 formed the Inclusive Framework to ensure that countries receive their fair share of taxes without subjecting businesses to double taxation. Domestically, however, no such resolution has been reached, and several other states, inspired by Maryland’s initiative, followed suit by introducing their own versions of a digital advertising …


The Contemporary Tax Journal’S Interview With Mr. Wayne Monfries, Enas Al-Mais Dec 2023

The Contemporary Tax Journal’S Interview With Mr. Wayne Monfries, Enas Al-Mais

The Contemporary Tax Journal

No abstract provided.


California Ab 1249, Sales Tax Holiday For School Supplies, Michelle Buchner, Aizhan Toibazarova Dec 2023

California Ab 1249, Sales Tax Holiday For School Supplies, Michelle Buchner, Aizhan Toibazarova

The Contemporary Tax Journal

No abstract provided.


Can A Construction Company Claim The Section 41 Research Credit?, Aizhan Toibazarova Dec 2023

Can A Construction Company Claim The Section 41 Research Credit?, Aizhan Toibazarova

The Contemporary Tax Journal

No abstract provided.


The 39th Annual Tei-Sjsu High Tech Tax Institute Conference On Nov 6 – 7, 2023, Tom He Cpa, Aizhan Toibazarova Dec 2023

The 39th Annual Tei-Sjsu High Tech Tax Institute Conference On Nov 6 – 7, 2023, Tom He Cpa, Aizhan Toibazarova

The Contemporary Tax Journal

No abstract provided.


H.R. 1477 (118th Congress) - Freedom To Invest In Tomorrow’S Workforce Act, Eric Varaghese, Sereyrod (Rod) Chea Dec 2023

H.R. 1477 (118th Congress) - Freedom To Invest In Tomorrow’S Workforce Act, Eric Varaghese, Sereyrod (Rod) Chea

The Contemporary Tax Journal

No abstract provided.


The Contemporary Tax Journal Volume 12, No. 2 – Winter 2023 Dec 2023

The Contemporary Tax Journal Volume 12, No. 2 – Winter 2023

The Contemporary Tax Journal

No abstract provided.


H.R. 3000 (118th Congress) – Expansion Of Certain Tax Preferences For Higher Education, Min Thein, Ling Yang Dec 2023

H.R. 3000 (118th Congress) – Expansion Of Certain Tax Preferences For Higher Education, Min Thein, Ling Yang

The Contemporary Tax Journal

No abstract provided.


California Sb 584, Short Term Rental, Khanh Le, Cheryl Gamat Dec 2023

California Sb 584, Short Term Rental, Khanh Le, Cheryl Gamat

The Contemporary Tax Journal

No abstract provided.


Becoming "Audit" It Can Be: Improving Public School Funding Through A Streamlined Sales And Use Tax Agreement For Real Property Tax, Megan E. Bowling Dec 2023

Becoming "Audit" It Can Be: Improving Public School Funding Through A Streamlined Sales And Use Tax Agreement For Real Property Tax, Megan E. Bowling

University of Cincinnati Law Review

No abstract provided.


Case Law On American Indians: October 2022 - August 2023, Thomas P. Schlosser Dec 2023

Case Law On American Indians: October 2022 - August 2023, Thomas P. Schlosser

American Indian Law Journal

No abstract provided.


Written Testimony Of Philip Hackney For The Hearing On Growth Of The Tax-Exempt Sector And The Impact On The American Political Landscape (U.S. House Ways & Means Subcommittee On Oversight, December 13, 2023), Philip Hackney Dec 2023

Written Testimony Of Philip Hackney For The Hearing On Growth Of The Tax-Exempt Sector And The Impact On The American Political Landscape (U.S. House Ways & Means Subcommittee On Oversight, December 13, 2023), Philip Hackney

Testimony

In written testimony before the House Ways & Means Subcommittee on Oversight on December 13, 2023, Professor Hackney emphasized three points about tax-exempt organizations and politics: (1) a diverse nonprofit sector that fosters civic participation and engagement is a gem of the United States -- we should maintain that; (2) the IRS budget for Exempt Organizations continues to NOT be sufficient to ensure the laws are equally and fairly enforced; and (3) there are simple things the IRS could do to enforce the law that it is not doing.


Getting A Handle On The Taxation Of Sports Betting, Samuel Craig Dec 2023

Getting A Handle On The Taxation Of Sports Betting, Samuel Craig

Loyola of Los Angeles Entertainment Law Review

Sports betting is not merely a 21st century novelty; however, recent legislative and societal changes have allowed sports betting to bloom into a widespread phenomenon in America. The rapid emergence of sports betting in American life has caused states to react with legislation ranging from full-stop bans to partnerships with sportsbooks to capitalize on this lucrative and newly legal activity. While plenty of discussion can be found regarding the social and political considerations of legalizing gambling and related activities, no comprehensive legal scholarship has focused specifically on the taxation of sports betting. Sports betting exists in a relatively unique position …


Congressional Power To Institute A Wealth Tax, Will Clark Dec 2023

Congressional Power To Institute A Wealth Tax, Will Clark

Notre Dame Law Review Reflection

Over the last few years, several high-profile politicians have pushed to impose a federal “wealth tax.” For example, a recent bill introduced in the Senate would create a two percent tax on the value of assets between fifty million and one billion dollars, plus a higher percentage on wealth valued over one billion dollars. The proponents of the tax argue that it would reduce the growing wealth inequality in the United States, while opponents say that it would disincentivize investment in the American economy.

Policy arguments, however, are only relevant if the federal government has the authority to institute such …


Taxing The New With The Old: Capturing The Value Of Data With The Corporate Income Tax In Virginia, Coleman H. Cheeley Dec 2023

Taxing The New With The Old: Capturing The Value Of Data With The Corporate Income Tax In Virginia, Coleman H. Cheeley

University of Richmond Law Review

The Commonwealth of Virginia markets itself as “The Largest Data Center Market in the World.”In 2019, the Northern Virginia market alone was the largest in the United States by inventory, with room to grow. In 2021, data centers in Northern Virginia required an estimated 1,686 megawatts of power; that number is expected to increase by 200 megawatts in the near future, reflecting data centers currently under development. For reference, in 2022, it was estimated that more than 100 homes could be powered by one megawatt of solar power in Virginia. Historically, data centers have been located in the Commonwealth due …


Taxation, Craig D. Bell Dec 2023

Taxation, Craig D. Bell

University of Richmond Law Review

This Article reviews significant recent developments in the laws affecting Virginia state and local taxation. Its Parts cover legislative activity, judicial decisions, and selected opinions from the past year. Part I of this Article addresses taxes administered by the Virginia Department of Taxation (the “Tax Department” or “Department”). Part II covers local taxes, including real and tangible personal property machinery and tools, license taxes, and other discrete local taxes.

The overall purpose of this Article is to provide Virginia tax and general practitioners with a concise overview of the recent developments in Virginia taxation that are most likely to impact …


Reconciliation In Tax Crimes: A Study Under Egyptian And Emirati Laws, Ahmed Aldalgawy Nov 2023

Reconciliation In Tax Crimes: A Study Under Egyptian And Emirati Laws, Ahmed Aldalgawy

UAEU Law Journal

This study seeks, through the descriptive, analytical and comparative method, to reveal the role of reconciliation in tax crimes in achieving a balance between considerations of criminal law intervention and taking into account the special nature of the tax crime, as well as revealing the extent to which the reconciliation system can be introduced in the United Arab Emirates tax system, especially since this system is applied In many comparative legislations, including the Egyptian legislation, and to achieve these goals, the study was presented to determine the nature of criminal tax reconciliation, then the study presented the tax interests worthy …


Targeting Tax Avoidance Enablers, Noam Noked, Zachary Marcone Nov 2023

Targeting Tax Avoidance Enablers, Noam Noked, Zachary Marcone

UC Irvine Law Review

The Panama Papers, the Paradise Papers, and the Pandora Papers have exposed how tax advisors, lawyers, financial institutions, and other intermediaries have helped the world’s economic elites hold their wealth through corporations and trusts organized in tax havens. These professional enablers are frequently located in a country other than that of the relevant taxpayers. This means that the tax avoidance enablers are often out of the reach of the victim governments.

How can a government counter the activities of professional enablers located in other countries? This has proven to be a formidable challenge. This Article proposes a novel solution: a …


Unauthorized Disclosure Of Tax Return Information: When Is The United States Liable For Actions Of The Irs?, Tammy W. Cowart, Roger Lirely, Alex Brandt Nov 2023

Unauthorized Disclosure Of Tax Return Information: When Is The United States Liable For Actions Of The Irs?, Tammy W. Cowart, Roger Lirely, Alex Brandt

William & Mary Business Law Review

The June 2021 ProPublica report “The Secret IRS Files: Trove of Never-Before-Seen Records Reveal How the Wealthiest Avoid Income Tax” revealed tax return data of many of the wealthiest people in America. However, the tax information about these individuals is not public information. As part of the Tax Reform Act of 1976, Congress removed tax returns and return information from the realm of public documents and protected them under federal law. Congress also provided criminal and civil sanctions for the unauthorized disclosure of tax returns and return information. Over forty-five years later, there have been hundreds of cases adjudicated, but …


Expanding The Orbit Of Maya Culture: Creating A Non-Profit In The United States, Apollo Liu, Callie Passwater, Skyler Steckler, Ryan Rowberry Oct 2023

Expanding The Orbit Of Maya Culture: Creating A Non-Profit In The United States, Apollo Liu, Callie Passwater, Skyler Steckler, Ryan Rowberry

Journal of Maya Heritage

Archaeologists Without Borders of the Maya World (AWBMW) is a Mexican non-profit organization focused on promoting and preserving Mayan history, particularly archaeological sites and tangible culture. To assist its mission, AWBMW wants to be able to solicit donations from U.S. entities to assist in spreading awareness of Maya culture worldwide. Using the U.S. tax code and laws from state of Georgia, this article outlines the legal steps and strategies a foreign non-profit organization must consider when desiring to start a non-profit organization in the United States. Strategies on opening a U.S. branch of an existing foreign non-profit, linking a new …


Common Sense Recommendations For The Application Of Tax Law To Digital Assets, Luís Calderón Gómez, Young Ran (Christine) Kim, Edward A. Zelinsky Oct 2023

Common Sense Recommendations For The Application Of Tax Law To Digital Assets, Luís Calderón Gómez, Young Ran (Christine) Kim, Edward A. Zelinsky

Online Publications

In response to the Joint Committee on Taxation’s July 2023 request for comments on application of various Internal Revenue Code sections on digital assets, we propose a consistent set of rules to apply current law to digital assets. We highlight that the underlying economics and characteristics of transactions should be the primary concern for the application of rules and the valuation of digital assets. We believe any digital asset rules should (1) treat classes of digital assets with unique characteristics differently based on their economics, (2) minimize incentives for users to engage in tax-motivated structuring of transactions, and (3) allow …


Brief Of Amicus Curiae Tax Professors In Support Of Respondent In Moore V. United States, Donald B. Tobin, Ellen P. Aprill Oct 2023

Brief Of Amicus Curiae Tax Professors In Support Of Respondent In Moore V. United States, Donald B. Tobin, Ellen P. Aprill

Faculty Scholarship

Petitioners in Moore v. United States have argued to the Supreme Court that the word “incomes” in the Sixteenth Amendment authorizes only the taxation of “realized” income. Thus, they assert, a repatriation tax (referred to as MRT) in the Tax Cuts and Jobs Act is invalid because it taxes unrealized gains. While other briefs in the case explain that, as properly understood, the tax at issue taxes only realized gains, this brief counters the petitioners’ Sixteenth Amendment argument. It explains that economists, accountants, and lawyers in the early twentieth century all defined income in broad terms, embracing the definition of …


Unreimbursed Medical Expense Tax Deductions In Light Of Per-And Polyfluoroalkyl Substances, Tyler Young Oct 2023

Unreimbursed Medical Expense Tax Deductions In Light Of Per-And Polyfluoroalkyl Substances, Tyler Young

Catholic University Law Review

Per– and Ployfluoroalkyl Substances (PFAS) have been used in a wide variety

of products due to their ability to reduce friction. However, studies have shown

that exposure to PFAS can cause harmful effects in humans. In fact, it has been

called a “national emergency” in testimony before Congress. As a result, there

have been efforts to limit exposure to the disease-causing substances through

abatement and avoidance. The Internal Revenue Code, through the

unreimbursed medical expense tax deduction of I.R.C. § 213, may offer one

policy solution for individuals seeking to participate in abatement activities.

This comment explores the development and …


Table Of Contents, Seattle University Law Review Oct 2023

Table Of Contents, Seattle University Law Review

Seattle University Law Review

Table of Contents


Integrating Doctrine And Diversity Speaker Series: How Does Diversity, Equity, Inclusion And Belonging Pedagogy Fit In Business Issues And Financial Affairs Classes? Leading With Deib In Wills, Trusts, Estates, Insurance, Contracts, And Taxation Law Classes, Roger Williams University School Of Law Oct 2023

Integrating Doctrine And Diversity Speaker Series: How Does Diversity, Equity, Inclusion And Belonging Pedagogy Fit In Business Issues And Financial Affairs Classes? Leading With Deib In Wills, Trusts, Estates, Insurance, Contracts, And Taxation Law Classes, Roger Williams University School Of Law

School of Law Conferences, Lectures & Events

No abstract provided.


Defeating Rumpelstiltskin: Why The Temporary Provision That Excludes Student Loan Forgiveness From Gross Income Should Be Made Permanent, Josh Cohron Oct 2023

Defeating Rumpelstiltskin: Why The Temporary Provision That Excludes Student Loan Forgiveness From Gross Income Should Be Made Permanent, Josh Cohron

Mississippi College Law Review

Despite the advances in higher education that have been made in the United States over the years, there is still a crisis in this country concerning student debt and its fallout. One aspect of the student debt crisis that has the potential to loom over many individuals is the taxation of student debt forgiveness. Up until March 11, 2021, when all or part of one’s student debt was discharged, the amount was taxed as ordinary income for the year in which it was forgiven. Fortunately, on that date, the American Rescue Plan Act of 2021 was passed which included a …


A Democratic Perspective On Tax Law, Clint Wallace Oct 2023

A Democratic Perspective On Tax Law, Clint Wallace

Washington Law Review

As democracies around the world have faltered, legal scholars in fields as diverse as election law, labor law, and administrative law have turned to tax law to repair and support democratic governments. Taxation offers a toolset well-equipped to address concerns raised by democratic theorists focused on the conditions that shape a democratic community and help it to flourish. Tax laws can rectify social dynamics characterized by economic inequality and can help establish and strengthen civic institutions, among many possible interventions. But legal scholars evaluating and designing tax policies generally focus on the standard normative criteria of efficiency, equity, and administrability, …


Twenty Years After Krieger V Law Society Of Alberta: Law Society Discipline Of Crown Prosecutors And Government Lawyers, Andrew Flavelle Martin Oct 2023

Twenty Years After Krieger V Law Society Of Alberta: Law Society Discipline Of Crown Prosecutors And Government Lawyers, Andrew Flavelle Martin

Articles, Book Chapters, & Popular Press

Krieger v. Law Society of Alberta held that provincial and territorial law societies have disciplinary jurisdiction over Crown prosecutors for conduct outside of prosecutorial discretion. The reasoning in Krieger would also apply to government lawyers. The apparent consensus is that law societies rarely exercise that jurisdiction. But in those rare instances, what conduct do Canadian law societies discipline Crown prosecutors and government lawyers for? In this article, I canvass reported disciplinary decisions to demonstrate that, while law societies sometimes discipline Crown prosecutors for violations unique to those lawyers, they often do so for violations applicable to all lawyers — particularly …


Taxation Of Intellectual Property Litigation, Chitra A. Ram Oct 2023

Taxation Of Intellectual Property Litigation, Chitra A. Ram

IP Theory

In the field of intellectual property law, few attorneys consider the tax implications of legal proceedings prior to undertaking litigation. In studying the interdisciplinary space between intellectual property law, litigation, and taxation practices, this Article hopes to further expand existing research on the scope and incentives behind intellectual property protection in the United States, the policies underlying the system of federal income taxation adopted by the United States, and the precedents upheld by courts in deciding matters at the nexus of intellectual property litigation costs, expenses, and taxation.


Deeper Into The Knight: Exploring Deans Knight And Its Effects On The Canadian Gaar, Jinyan Li, Marshall Rothstein, Steve Suarez, Jeffrey Trossman Sep 2023

Deeper Into The Knight: Exploring Deans Knight And Its Effects On The Canadian Gaar, Jinyan Li, Marshall Rothstein, Steve Suarez, Jeffrey Trossman

Articles & Book Chapters

This article discusses the most recent decision of the Supreme Court of Canada in Deans Knight Income Corporation v. Canada (2023) and explores its implications for the Canadian GAAR.