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Full-Text Articles in Law
Equivalent Tax Self Certification Under Fatca, Gatca And The Eu Tsd, William Byrnes
Equivalent Tax Self Certification Under Fatca, Gatca And The Eu Tsd, William Byrnes
William H. Byrnes
No abstract provided.
Comparing The Equivalency Of The New Crs, Bba, And Us Ben Owner Reporting Forms, What’S A Financial Institution To Do?, William Byrnes
Comparing The Equivalency Of The New Crs, Bba, And Us Ben Owner Reporting Forms, What’S A Financial Institution To Do?, William Byrnes
William H. Byrnes
No abstract provided.
Tax Consequences Of Contingent Payment Transactions, Jeffrey Kwall
Tax Consequences Of Contingent Payment Transactions, Jeffrey Kwall
Jeffrey L. Kwall
No abstract provided.
Implementing Treasury And Irs Amendments For Nffes; Determining Ffis And Payee Status; Complying With Igas, Withholding And Reporting Rules, William Byrnes
Implementing Treasury And Irs Amendments For Nffes; Determining Ffis And Payee Status; Complying With Igas, Withholding And Reporting Rules, William Byrnes
William H. Byrnes
No abstract provided.
Noncash Gifts Policies And Procedures, Terri Helge
Noncash Gifts Policies And Procedures, Terri Helge
Terri L. Helge
No abstract provided.
Burning Issues For International Tax Career Seekers, William Byrnes
Burning Issues For International Tax Career Seekers, William Byrnes
William H. Byrnes
No abstract provided.
411 On Fundraising For Charitable Organizations, Terri Helge
411 On Fundraising For Charitable Organizations, Terri Helge
Terri L. Helge
No abstract provided.
Revisiting The Tax Treatment Of Citizens Abroad: Reconciling Principle And Practice, Michael S. Kirsch
Revisiting The Tax Treatment Of Citizens Abroad: Reconciling Principle And Practice, Michael S. Kirsch
Michael Kirsch
In an increasingly mobile world, the taxation of citizens living abroad has taken on increased importance. Recent international administrative developments — most notably, the weakening of foreign bank secrecy and expansion of global information sharing norms — have further raised the profile of this issue. While U.S. law traditionally has taxed U.S. citizens living abroad in the same general manner as citizens living in the United States, a number of scholars have proposed abandoning the use of citizenship as a jurisdictional basis to tax. In its place, they would apply residence-based principles — i.e., exercising full taxing rights over U.S. …