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Full-Text Articles in Law
Purpose And Power Of The Group Tax Exemption In Health Care, Marie Yascko-Rosado
Purpose And Power Of The Group Tax Exemption In Health Care, Marie Yascko-Rosado
Richmond Journal of Global Law & Business
This article argues that the group tax exemption and consolidated group returns provide immense assistance to nonprofit healthcare organizations, because of simplicity, financial benefits and efficiency benefits. Part III will discuss what it means to be a tax-exempt entity and the legal basis for its existence, the historical basis of the exemption and its various rationales including relief of government burden, subsidy and income measurement theories. Part IV will explain the tax-exempt status in health care, the effects of the Affordable Care Act on the uninsured population, and key differences between for-profit entities and non-profit entities. Part V will both …
The Forgotten Taxation Landmine: Application Of The Accumulated Earnings Tax To Irc Sec. 831(B) Captive Insurance Companies, Beckett G. Cantley
The Forgotten Taxation Landmine: Application Of The Accumulated Earnings Tax To Irc Sec. 831(B) Captive Insurance Companies, Beckett G. Cantley
Richmond Journal of Global Law & Business
No abstract provided.
Solving The Problem Of Tax-Treaty Shopping Through The Use Of Limitation On Benefits Provisions, Anna A. Kornikova
Solving The Problem Of Tax-Treaty Shopping Through The Use Of Limitation On Benefits Provisions, Anna A. Kornikova
Richmond Journal of Global Law & Business
No abstract provided.