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Full-Text Articles in Law

Directed Tax Holidays: Economic Stimulus Or Corporate Dream?, Dakota Newton Apr 2018

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 Mar 2016

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 acquisition’s 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 Nov 2015

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 Nov 2015

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 Nov 2008

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 Nov 2003

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 Dec 1998

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 Dec 1993

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 Dec 1986

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 Dec 1984

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 Dec 1967

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 Dec 1967

Trends In The Taxation Of Foreign Income, M. Bernard Aidinoff

William & Mary Annual Tax Conference

No abstract provided.