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Full-Text Articles in Law
To Tax Or Not To Tax: Internal Revenue Code 162(F), Tax Loopholes, And Unjust Enrichment, Colleen Essid
To Tax Or Not To Tax: Internal Revenue Code 162(F), Tax Loopholes, And Unjust Enrichment, Colleen Essid
Saint Louis University Law Journal
No abstract provided.
Reframing Bitcoin And Tax Compliance, Arvind Sabu
Reframing Bitcoin And Tax Compliance, Arvind Sabu
Saint Louis University Law Journal
This Article argues that, contrary to the common belief that Bitcoin enables tax evasion, the Internal Revenue Service (“IRS”) can increasingly police transactions in Bitcoin. First, commercial and technical intermediaries have emerged as part of Bitcoin’s ecosystem. This diverse set of intermediaries can facilitate tax enforcement, as the litigation over the IRS’s summons on Coinbase—the largest domestic digital asset exchange—and subsequent IRS efforts show. These intermediaries could report transactions to the IRS or even, one day, withhold and remit tax payments. Second, the publicly visible, trustworthy nature of Bitcoin’s blockchain—its unique role as a shared truth—allows tax authorities to observe …
Corporate Migrations And Tax Transparency And Disclosure, Diane M. Ring
Corporate Migrations And Tax Transparency And Disclosure, Diane M. Ring
Saint Louis University Law Journal
No abstract provided.
Till Offshore Do Us Part: Uncovering Assets Hidden From Spouses And Tax Authorities, Khrista Mccarden
Till Offshore Do Us Part: Uncovering Assets Hidden From Spouses And Tax Authorities, Khrista Mccarden
Saint Louis University Law Journal
No abstract provided.
Offshoring Tax Ethics: The Panama Papers, Seeking Refuge From Tax, And Tax Lawyer Referrals, Heather M. Field
Offshoring Tax Ethics: The Panama Papers, Seeking Refuge From Tax, And Tax Lawyer Referrals, Heather M. Field
Saint Louis University Law Journal
No abstract provided.
Taxing Others In The Age Of Trump: Foreigners (And The Politically Weak) As Tax Subjects, Henry Ordower
Taxing Others In The Age Of Trump: Foreigners (And The Politically Weak) As Tax Subjects, Henry Ordower
Saint Louis University Law Journal
No abstract provided.
Tax Information Exchange Impact On Fdi: Tax Havens Case Study, Jan Rohan, Lukáš Moravec
Tax Information Exchange Impact On Fdi: Tax Havens Case Study, Jan Rohan, Lukáš Moravec
Saint Louis University Law Journal
No abstract provided.
The Elusive Definition Of Corporate Tax Residence, David Elkins
The Elusive Definition Of Corporate Tax Residence, David Elkins
Saint Louis University Law Journal
No abstract provided.
Tax Recognition, Barry Cushman
Tax Recognition, Barry Cushman
Saint Louis University Law Journal
No abstract provided.
Does The Use Of General Anti-Avoidance Rules To Combat Tax Avoidance Breach Principles Of The Rule Of Law? A Comparative Study, Rebecca Prebble, John Prebble
Does The Use Of General Anti-Avoidance Rules To Combat Tax Avoidance Breach Principles Of The Rule Of Law? A Comparative Study, Rebecca Prebble, John Prebble
Saint Louis University Law Journal
No abstract provided.
The Promise Of International Tax Scholarship And Its Implications For Research Design, Theory, And Methodology, Diane Ring
Saint Louis University Law Journal
No abstract provided.
Case Study Research And International Tax Theory, Allison Christians
Case Study Research And International Tax Theory, Allison Christians
Saint Louis University Law Journal
No abstract provided.
Teaching Civil Rights Through The Basic Tax Course, Dorothy A. Brown
Teaching Civil Rights Through The Basic Tax Course, Dorothy A. Brown
Saint Louis University Law Journal
No abstract provided.
The Culture Of Tax Avoidance, Henry Ordower
The Culture Of Tax Avoidance, Henry Ordower
Saint Louis University Law Journal
No abstract provided.
Administrative Law And Judicial Review Of Tax Collection Decisions, Danshera Cords
Administrative Law And Judicial Review Of Tax Collection Decisions, Danshera Cords
Saint Louis University Law Journal
No abstract provided.
Shifting Risk Of Ruin To Consumers: The Role Of Tax Law In American Health Policy, Timothy Stoltzfus Jost
Shifting Risk Of Ruin To Consumers: The Role Of Tax Law In American Health Policy, Timothy Stoltzfus Jost
Saint Louis University Law Journal
No abstract provided.
Tax Increment Financing In Missouri: Is It Time For Blight And But-For To Go?, Josh Reinert
Tax Increment Financing In Missouri: Is It Time For Blight And But-For To Go?, Josh Reinert
Saint Louis University Law Journal
No abstract provided.