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Full-Text Articles in Law

American Offshore Business Tax Planning: Can Australian Lawyers Get A Piece Of The Action?, J Clifton Fleming, Jr. Dec 2003

American Offshore Business Tax Planning: Can Australian Lawyers Get A Piece Of The Action?, J Clifton Fleming, Jr.

Faculty Scholarship

No abstract provided.


International Valuation Guidance Note No. 6 Nov 2003

International Valuation Guidance Note No. 6

William & Mary Annual Tax Conference

No abstract provided.


An International Tax Regime In Crystallization, Yariv Brauner Jan 2003

An International Tax Regime In Crystallization, Yariv Brauner

UF Law Faculty Publications

The grand illusion of a single, worldwide, tax system that will eliminate all international inefficiencies, and assist all the nations of the world to maximize their relative advantages, is, as commonly accepted, utopian. The tax, academic and professional, writing in the field of international taxation, and cross-border interaction, between tax systems and jurisdictions has grown, exponentially, in the last decade, but no significant work has been done to prove, or disprove, the naivety of this hypothesis. Some scholars and tax executives, in certain international organizations, have discussed ideas along this line, but no single organization has, seriously, attempted to promote …