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Articles 1 - 12 of 12

Full-Text Articles in Law

Panelist, A Policy Framework For Knowledge-Based Capital, Hugh Ault Dec 2012

Panelist, A Policy Framework For Knowledge-Based Capital, Hugh Ault

Hugh J. Ault

No abstract provided.


Akteure Des Internationalen Steuerrechts Und Ihre Handlungsformen, Hugh Ault Sep 2012

Akteure Des Internationalen Steuerrechts Und Ihre Handlungsformen, Hugh Ault

Hugh J. Ault

No abstract provided.


Nuts And Bolts Of Unrelated Business Income Tax, Terri Helge Aug 2012

Nuts And Bolts Of Unrelated Business Income Tax, Terri Helge

Terri L. Helge

No abstract provided.


Reforming The Private Benefit Doctrine, Terri Helge Jun 2012

Reforming The Private Benefit Doctrine, Terri Helge

Terri L. Helge

No abstract provided.


Limited Liability Entities: State By State Guide To Llcs, Llps And Lps, Bradley Borden, Robert Rhee May 2012

Limited Liability Entities: State By State Guide To Llcs, Llps And Lps, Bradley Borden, Robert Rhee

Robert Rhee

To make your research more efficient Wolters Kluwer Law & Business is combining the former State Limited Liability Company and Partnership Laws and State Limited Partnership Laws title into one new resource entitled Limited Liability Entities: State by State Guide to LLCs, LLPs and LPs. Our new authors are Bradley Borden and Robert Rhee (see About the Authors). Volume 1, the first installment of Limited Liability Entities: State by State Guide to LLCs, LLPs and LPs, provides a comprehensive overview of limited liability entities. It begins with a detailed review of the history and evolution of limited liability entities. It …


U.S. Taxes Corporate Income At Comparatively Low Rate, Andrew Pike Mar 2012

U.S. Taxes Corporate Income At Comparatively Low Rate, Andrew Pike

Andrew Pike

This article asserts that the United States does not subject corporate profits to a relatively high nominal rate of taxation. In support of this assertion, the article analyzes the VAT, and concludes that the VAT incorporates a tax on corporate profits. The portion of the VAT that taxes corporate profit is comparable to, and at least as burdensome as, the current U.S. corporate income tax. The article concludes that the accepted wisdom that the United States imposes an exceptionally high nominal rate of tax (compared to the nominal rates of taxation imposed in other OECD countries) on corporate profits is …


Giving Strategies In The New Tax Climate, Terri Helge Feb 2012

Giving Strategies In The New Tax Climate, Terri Helge

Terri L. Helge

No abstract provided.


Tax & Legislative Update: Recent Developments In Charitable Giving, Terri Helge Feb 2012

Tax & Legislative Update: Recent Developments In Charitable Giving, Terri Helge

Terri L. Helge

No abstract provided.


Public Charities: A Practical Guide To Key Issues, Choices And Risks, Terri Helge Jan 2012

Public Charities: A Practical Guide To Key Issues, Choices And Risks, Terri Helge

Terri L. Helge

No abstract provided.


Overview Of Nonprofit Organizations: The Basic Framework, Terri Helge Jan 2012

Overview Of Nonprofit Organizations: The Basic Framework, Terri Helge

Terri L. Helge

No abstract provided.


Interviewed - Cause & Effect, Terri Helge Dec 2011

Interviewed - Cause & Effect, Terri Helge

Terri L. Helge

No abstract provided.


Innovation And Constraints On Tax Shelters, Jessica Howell O'Neill Dec 2011

Innovation And Constraints On Tax Shelters, Jessica Howell O'Neill

Jessica Howell O'Neill

No abstract provided.