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Articles 1 - 12 of 12
Full-Text Articles in Law
Directed Tax Holidays: Economic Stimulus Or Corporate Dream?, Dakota Newton
Directed Tax Holidays: Economic Stimulus Or Corporate Dream?, Dakota Newton
William & Mary Business Law Review
U.S. corporations currently have more than $2.4 trillion stashed in the accounts of their overseas subsidiaries—a sum that costs the domestic economy billions of dollars every year. A directed tax holiday is one potential method of inducing repatriation of those funds and stimulating the domestic economy. Although a previous tax holiday failed to meet expectations, current proposals from the public and private sectors suggest that a directed tax holiday could fund much-needed infrastructure investment. A review and economic analysis of these proposals shows that a directed tax holiday that channels revenue into expanding and updating infrastructure will greatly benefit the …
Burgers, Doughnuts, And Expatriations: An Analysis Of The Tax Inversion Epidemic And A Solution Presented Through The Lens Of The Burger King-Tim Hortons Merger, Chris Capurso
William & Mary Business Law Review
Currently, the concept of tax inversion is a major corporate phenomenon. In the United States, companies pay taxes on all earnings, whether or not they were accumulated here. With one of the highest corporate tax rates in the world, this is a major expense for U.S. corporations competing in the world market. While most companies simply deal with the tax burden, some U.S. corporations buy foreign companies and relocate the company headquarters to the acquisitions home country. This corporate expatriation allows companies to avoid U.S. taxes on earnings in a number of ways. This Note will examine tax inversion through …
International Tax Considerations: Inbound & Outbound (Slides), Seth Green
International Tax Considerations: Inbound & Outbound (Slides), Seth Green
William & Mary Annual Tax Conference
No abstract provided.
International Tax Considerations: Inbound & Outbound, Seth Green, Monica Zubler
International Tax Considerations: Inbound & Outbound, Seth Green, Monica Zubler
William & Mary Annual Tax Conference
No abstract provided.
Ventures With Tax-Exempt And Foreign Investors, James H. Lokey, Sara O. Loft
Ventures With Tax-Exempt And Foreign Investors, James H. Lokey, Sara O. Loft
William & Mary Annual Tax Conference
No abstract provided.
International Valuation Guidance Note No. 6
International Valuation Guidance Note No. 6
William & Mary Annual Tax Conference
No abstract provided.
Learning To Live With The New Foreign Nongrantor Trust Rules, Carlyn S. Mccaffrey
Learning To Live With The New Foreign Nongrantor Trust Rules, Carlyn S. Mccaffrey
William & Mary Annual Tax Conference
No abstract provided.
A Practical Guide To Advising Clients Entering Into Foreign Joint Ventures In The Face Of Changing Tax Laws, Frank R. Ortolani
A Practical Guide To Advising Clients Entering Into Foreign Joint Ventures In The Face Of Changing Tax Laws, Frank R. Ortolani
William & Mary Annual Tax Conference
No abstract provided.
Tax Reform Act Of 1986: Summary Of Selected Foreign Tax Provisions, Gregory May
Tax Reform Act Of 1986: Summary Of Selected Foreign Tax Provisions, Gregory May
William & Mary Annual Tax Conference
No abstract provided.
Tax Shelters: The New Compliance Environment, D. French Slaughter Iii
Tax Shelters: The New Compliance Environment, D. French Slaughter Iii
William & Mary Annual Tax Conference
No abstract provided.
Section 482 And Its Effects On International Business Transactions, S. M. Frohlich
Section 482 And Its Effects On International Business Transactions, S. M. Frohlich
William & Mary Annual Tax Conference
No abstract provided.
Trends In The Taxation Of Foreign Income, M. Bernard Aidinoff
Trends In The Taxation Of Foreign Income, M. Bernard Aidinoff
William & Mary Annual Tax Conference
No abstract provided.