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Articles 1 - 9 of 9
Full-Text Articles in Law
International Tax, Sunita Doobay, Peter Feros, Pamela A. Fuller, Selina Elisabeth Grossmann, Hans-Peter Hansen, Jennifer Horton, Henrique Lopes, Patrick Marley, Shigeki Minami, Kelvin Ng, Theodore Pasialis, Eugenio Romita, Niv Tadmore, Silvana M. Yanichevsky
International Tax, Sunita Doobay, Peter Feros, Pamela A. Fuller, Selina Elisabeth Grossmann, Hans-Peter Hansen, Jennifer Horton, Henrique Lopes, Patrick Marley, Shigeki Minami, Kelvin Ng, Theodore Pasialis, Eugenio Romita, Niv Tadmore, Silvana M. Yanichevsky
The Year in Review
No abstract provided.
International Tax, Javier Canosa, Aseem Chawla, Pamela A. Fuller, Chandni Javeri, Priyanka Mongia, Jorge Lopez, Marco Ottenwälder, Jan Neugebauer, Eugenio Romita, Guillermo Villaseñor
International Tax, Javier Canosa, Aseem Chawla, Pamela A. Fuller, Chandni Javeri, Priyanka Mongia, Jorge Lopez, Marco Ottenwälder, Jan Neugebauer, Eugenio Romita, Guillermo Villaseñor
The Year in Review
No abstract provided.
Cross-Border Real Estate, Timur Bondaryev, Olga Ivanova, Felipe Isa Castillo, Avikshit Moral, Apurva Kanvinde
Cross-Border Real Estate, Timur Bondaryev, Olga Ivanova, Felipe Isa Castillo, Avikshit Moral, Apurva Kanvinde
The Year in Review
No abstract provided.
International Taxes, Sunita Doobay, Daniel Gottfried, Christie Galinski, Gagan Kumar, Jorge Lopez, Elinore Richardson, Eugenio Romita, Guillermo Villaseñor
International Taxes, Sunita Doobay, Daniel Gottfried, Christie Galinski, Gagan Kumar, Jorge Lopez, Elinore Richardson, Eugenio Romita, Guillermo Villaseñor
The Year in Review
No abstract provided.
International Tax, Margriet Lukkien, Christie Galinski, David Dingfa Liu, Aseem Chawla, Eugenio Romita, Guillermo Villsenor, Jorge Lopez, Star Q. Lopez
International Tax, Margriet Lukkien, Christie Galinski, David Dingfa Liu, Aseem Chawla, Eugenio Romita, Guillermo Villsenor, Jorge Lopez, Star Q. Lopez
The Year in Review
No abstract provided.
Commission V. Belgium: Belgium's Tax Law Prevents Free Movement Of Capital, John Gramlich
Commission V. Belgium: Belgium's Tax Law Prevents Free Movement Of Capital, John Gramlich
The International Lawyer
No abstract provided.
Transfer Pricing Challenges In The Cloud, Orly Mazur
Transfer Pricing Challenges In The Cloud, Orly Mazur
Faculty Journal Articles and Book Chapters
Cloud computing - the provision of information technology resources in a virtual environment - has fundamentally changed how companies operate. Companies have quickly adapted by moving their businesses to the cloud, but international tax standards have failed to follow suit. As a result, taxpayers and tax administrations confront significant tax challenges in applying outdated tax principles to this new environment. One particular area that raises perplexing tax issues is the transfer pricing rules. The transfer pricing rules set forth the intercompany price a cloud service provider must charge an affiliate using its cloud services, which ultimately affects in which jurisdiction …
International Tax, Margriet Lukkien, Christie Galinski, David Dingfa Liu, Aseem Chawla, Eugenio Romita, Guillermo Villsenor, Jorge Lopez, Star Q. Lopez
International Tax, Margriet Lukkien, Christie Galinski, David Dingfa Liu, Aseem Chawla, Eugenio Romita, Guillermo Villsenor, Jorge Lopez, Star Q. Lopez
The International Lawyer
No abstract provided.
Taxation Of Supernormal Returns, David Elkins, Christopher H. Hanna
Taxation Of Supernormal Returns, David Elkins, Christopher H. Hanna
Faculty Journal Articles and Book Chapters
In the last ten to fifteen years, a number of articles have been written on the differences between a normative income tax system and a normative consumption tax system, with much of the discussion focusing on the taxation of the risk-free rate of return and the risk premium from an investment. As is generally accepted, under certain assumptions an accrual income tax system taxes the risk-free rate of return on capital but does not tax the risk premium, while a cash-flow consumption tax system (or a wage tax system) taxes neither the risk-free rate of return nor the risk premium. …