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Full-Text Articles in Law

Taxation Of U.S. Llc With Foreign Participation, Victor Ianovitch Jan 2000

Taxation Of U.S. Llc With Foreign Participation, Victor Ianovitch

LLM Theses and Essays

The instant thesis is organized in three main parts. The first contains an overview of U.S. law including constitutional issues of the topic focusing on the separation of tax powers between federal and state authorities with special attention to the basis and extent to which a State is entitled to impose levies on business organizations; a brief analysis of federal legislation allowing the pass-through regime; and summary concerning LLC legislation in the States. The second analyzes the application of the main, basic principles of international taxation (such as residence, source rules, application of international treaties, and connected with it the …


A Discussion Of The Application Of Fica And Futa To Indian Tribes' On-Reservation Activities, Robyn L. Robinson Jan 2000

A Discussion Of The Application Of Fica And Futa To Indian Tribes' On-Reservation Activities, Robyn L. Robinson

American Indian Law Review

No abstract provided.


Tax Competition: What (If Anything) To Do About It?, Hugh Ault Dec 1999

Tax Competition: What (If Anything) To Do About It?, Hugh Ault

Hugh J. Ault

No abstract provided.