Law Commons^™

Comparative Tax Law Guide, Kim Brooks

OER Texts

This extended bibliography is designed to support comparative tax law study by students, policy-makers, and tax practitioners. Studying comparative tax law is pure joy. And in addition to that, it enables you to:

• more deeply understand your own tax system and context;
• learn about another country’s system and context;
• draw general conclusions about tax law;
• press for or support tax law change;
• facilitate tax law harmonization or coordination among jurisdictions;
• delve into the role of tax in the spread of higher-order values like fairness, equality, transparency, or privacy;
• explain why a country’s tax laws are the way they are; and …

Reflections On The Cross-Border Tax Challenges Of The Digital Economy, Walter Hellerstein

Scholarly Works

In this article, Hellerstein discusses common problems confronting national and subnational jurisdictions in addressing the cross-border tax challenges of the digital economy. This article is based on the author's November 21 inaugural lecture as a visiting professor at the Vienna University of Economics and Business.

Tax Treaties As A Network Product, Tsilly Dagan

Brooklyn Journal of International Law

The copiousness of tax treaties is often presented as proof, not only of their success but also of their desirability. In focusing on alleviating double taxation by allocating tax revenues, however, the treaties project is a missed opportunity. This article explains that an international tax standard is a network product and uses network theory to explore the potential advantages and drawbacks of the tax treaty network in entrenching such a standard. Networks facilitate stability and self-enforcement. By joining (and remaining in) a network, users benefit from the compatibility with other users; this, in turn, incentivizes new users to join and …

Unilateral Responses To Tax Treaty Abuse: A Functional Approach, Omri Marian

Brooklyn Journal of International Law

In recent years, there has been a dramatic increase in the attention given to abusive tax schemes that take advantage of bilateral tax treaties. The ensuing discourse tends to view potential responses to treaty abuses as a hierarchical set of options, gradually escalating, in which treaty termination is a last resort option. This article argues that the hierarchical view of unilateral responses to treaty abuse is misguided. Unilateral responses to treaty-based abuse are not hierarchically ordered. Rather, the approach to treaty abuse is (and should be) functional, adopting specific types of unilateral responses based on the type of treaty abuse …

Meaningless Comparisons: Corporate Tax Reform Discourse In The United States, Omri Y. Marian

Omri Y Marian

This article examines the role that international comparisons play in current corporate tax reform discourse in the United States. Citing the need to make the U.S. corporate tax system more competitive, comparisons are frequently used to assess other jurisdictions' tax-competitiveness, and many legislative proposals are supported by such comparative arguments. Examining such discourse against the background of several theoretical approaches to comparative law, this article argues that, to the extent that comparisons are aimed at providing guidance for prospective reform, this purpose is not well served. Participants in the corporate tax reform discourse, from both sides of the aisle, lack …

How Nations Share, Allison Christians

Indiana Law Journal

Every nation has an interest in sharing the gains they help create by participating in globalization. Citizens should be very interested in discovering how well their governments fare in claiming an adequate share of this international income stream, since a government that cannot or will not exert its taxing jurisdiction internationally is potentially missing out on a very large and very productive source of revenue. Yet it is all but impossible for citizens to observe exactly how, or how well, their governments navigate this aspect of economic globalization. The vast majority of international tax law plays out in practice through …

Meaningless Comparisons: Corporate Tax Reform Discourse In The United States, Omri Y. Marian

UF Law Faculty Publications

This article examines the role that international comparisons play in current corporate tax reform discourse in the United States. Citing the need to make the U.S. corporate tax system more competitive, comparisons are frequently used to assess other jurisdictions' tax-competitiveness, and many legislative proposals are supported by such comparative arguments. Examining such discourse against the background of several theoretical approaches to comparative law, this article argues that, to the extent that comparisons are aimed at providing guidance for prospective reform, this purpose is not well served. Participants in the corporate tax reform discourse, from both sides of the aisle, lack …

A Complete Property Right Amendment, John H. Ryskamp

ExpressO

The trend of the eminent domain reform and "Kelo plus" initiatives is toward a comprehensive Constitutional property right incorporating the elements of level of review, nature of government action, and extent of compensation. This article contains a draft amendment which reflects these concerns.

Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor

ExpressO

No abstract provided.

Easements On Tribal Sovereignty, Todd Miller

American Indian Law Review

No abstract provided.

Case Digest, Journal Staff

Vanderbilt Journal of Transnational Law

1. Admiralty

Employer is liable as a Pro Hac Vice Owner for Negligence of an Employee Engaged in Services other than Stevedoring

Submersible Oil Storage Facility use in Connection with Off-Shore Drilling is Classifiable as a "Vessel" within Provisions of Jones Act and General Maritime Jurisdiction

Exclusive Remedy Provision of the Puerto Rico Workmen's Accident Compensation Act does not apply to a Puerto Rican Citizen Injured outside the Territory of Puerto Rico

Determination of Unseaworthiness caused by Character of a Person Aboard is Limited to Crew Members' Condition

2. Common Market

European Community Directive Requires that in the Event of …

Case Digest, Journal Staff

Vanderbilt Journal of Transnational Law

1. Admiralty Shipowner's Warranty of Seaworthiness extends to any Regularly Used Mode of Ingress or Egress

Award of Prejudgment Interest in Admiralty may be Denied Party Substantially at Fault

Contribution will lie against the United States in Non-collision Maritime Cases when United States and Third Party Adjudged Mutually Negligent

Admiralty Jurisdiction does not Extend to Shoreside Injury Caused by Unloaded Cargo

Admiralty Jurisdiction does not Extend to Shoreside Injury Caused by Negligent Handling of Shipowner's Dunnage when Stevedore uses Own Equipment

2. ARBITRATION

Foreign Arbitration Award may be Enforceable at Bankruptcy although Issued after Initiation of Bankruptcy Proceedings

3. CONTRACTS …