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Articles 1 - 8 of 8
Full-Text Articles in Law
The Educational Benefit Trust:Loophole Or Sinkhole?, John L. Van Cleave
The Educational Benefit Trust:Loophole Or Sinkhole?, John L. Van Cleave
Vanderbilt Law Review
This Note indicates clearly that the likelihood of the court's upholding the tax advantages claimed to be available under EBTs is far from certain. More than an "element of risk" is involved in recommending that a client adopt an educational benefit trust, but does this require an attorney to avoid such arrangements? On the other hand, does an attorney owe an obligation to the legal process and to society to challenge the Service whenever it, in his opinion,has taken a position more favorable to the Treasury than intended by Congress in enacting the legislation underlying the matter in controversy? While …
Paul J. Hartman And The Literature Of State And Local Taxation-An Appreciation, William R. Andersen
Paul J. Hartman And The Literature Of State And Local Taxation-An Appreciation, William R. Andersen
Vanderbilt Law Review
The editors of this symposium have asked me for a brief account of the contributions of Professor Hartman's published writings in the field of state and local taxation. In fairness, those contributions cannot be accounted in brief; what follows is more of a bibliography, and an appreciation...
As a final example of Hartman's concern for institutional relationships in tax policy, mention should be made of the 1959 piece on municipal income taxation.' Here, Hartman has changed lenses on his microscope and examines not the relationship between the nation and the states but that between the states and the cities. His …
Taxation Of Income From Intangibles Of Multistate-Multinational Corporations, William D. Dexter
Taxation Of Income From Intangibles Of Multistate-Multinational Corporations, William D. Dexter
Vanderbilt Law Review
In determining whether income from intangible investments should be subject to general apportionment rules or assigned to the commercial domicile or elsewhere the challenge to the states currently is to ascertain the true facts surrounding large corporate investments in intangible properties. The distinctions in UDITPA between business and nonbusiness income mandate this kind of factual inquiry. It is questionable, however, whether this distinction should continue to be given any significant effect, since it lacks substance and leads to endless conflict between large multistate and multinational corporations and each state in which they do business. Furthermore, in determining the state income …
Interstate Corporate Income Taxation-Recent Revolutions And A Modern Response, Eugene F. Corrigan
Interstate Corporate Income Taxation-Recent Revolutions And A Modern Response, Eugene F. Corrigan
Vanderbilt Law Review
In recent years significant technical advances have enabled large corporations to sell into states from great distances and with a minimum of contact in those states. Nevertheless, the states and their political subdivisions are confronted with the claims of corporations that jurisdictional barriers to corporate income taxes should be raised, that improved enforcement techniques should be prohibited, and that certain classes of income should be immunized completely from state taxation. These revolutionary technical advances have created both major tax administration problems and tax administration opportunities for the states. Some of the latter, however, remain unexploited. This article examines the ramifications …
Recent Cases, Walter S. Weems, Mary M. Schaffner, Ronald G. Harris
Recent Cases, Walter S. Weems, Mary M. Schaffner, Ronald G. Harris
Vanderbilt Law Review
Constitutional Law-State and Local Tax-- Nondiscriminatory Ad Valorem Property Tax on Imports Stored in Warehouse Pending Sale Is Not Prohibited by Import-Export Clause
The framers of the Constitution enacted the import-export clause with the apparent intent that it remedy shortcomings of the Articles of Confederation and achieve specified national goals. Since the Articles of Confederation allowed individual states to regulate commerce as they saw fit, the seaboard stales, through whose ports goods in foreign commerce had to pass, were able to impose duties on imports destined for inland states. One reason for the import-export clause was to preserve harmony among …
The Constitutionality Of The Multistate Tax Compact, Robert M. White
The Constitutionality Of The Multistate Tax Compact, Robert M. White
Vanderbilt Law Review
It is now firmly established that states have the constitutional power to tax multistate businesses on net income reasonably attributable to activity within the taxing state. Within this legal frame-work, limited only by Public Law 86-272, the states have fashioned separate and diverse rules for the taxation of multistate corporations.'The recently formed Multistate Tax Compact provides an efficient alternative to both the present disarray of state statutes and possible federal regulation of interstate taxation. The principal purposes of the Compact are to establish uniform rules for determining state tax liabilities of multistate taxpayers, to eliminate ineffective tax administration and the …
Out-Of-State Collection Of State And Local Taxes, Robert A. Leflar
Out-Of-State Collection Of State And Local Taxes, Robert A. Leflar
Vanderbilt Law Review
Validly due and payable state and local taxes often go unpaid because the absent tax debtor chooses not to pay voluntarily and has no assets from which the tax debt can be collected in the taxing state. He often has assets elsewhere, but they may be difficult for the tax creditor to discover and to reach.
Only a few years ago out-of-state assets could not be reached at all, nor could the tax debtor himself be reached except within the taxing state, in its own courts, and by its own legal processes. Formerly, no state would use its law or …
Recent Decisions, John E. Drake, Heidi A. Rohrbach, John R. Hellinger, Elizabeth G. Browning
Recent Decisions, John E. Drake, Heidi A. Rohrbach, John R. Hellinger, Elizabeth G. Browning
Vanderbilt Journal of Transnational Law
CHOICE OF LAW--WRONGFUL DEATH--GOVERNMENTAL-INTEREST ANALYSIS DETERMINES LAW APPLICABLE TO MEASURE OF DAMAGES IN CLAIMS ARISING FROM FOREIGN Air CRASH
John Edison Drake
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EUROPEAN COMMUNITIES--FREE MOVEMENT OF WORKERS--COURT OF JUSTICE SETS GUIDELINES FOR USE BY MEMBER STATES OF THE PUBLIC POLICY EXCEPTION IN ARTICLE 48
Heidi A. Rohrbach
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TAX TREATIES--UNITED STATES MAY USE THE INTERNAL REVENUE CODE SUMMONING AUTHORITY TO OBTAIN DOMESTIC INFORMATION SOLELY TO AID A FOREIGN DOMESTIC TAX INVESTIGATION PURSUANT TO A TAX TREATY
John R. Hellinger
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TREATY INTERPRETATION--WARSAW CONVENTION-- PASSENGERS UNDERGOING SEARCH PREREQUISITE TO BOARDING ARE ENGAGED IN OPERATIONS OF EMBARKING
Elizabeth Graeme Browning