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Articles 1 - 12 of 12
Full-Text Articles in Law
Cross-Border Outsourcing: U.S. International Tax Pitfalls, Pratfalls, And Opportunities, Anthony C. Infanti
Cross-Border Outsourcing: U.S. International Tax Pitfalls, Pratfalls, And Opportunities, Anthony C. Infanti
Anthony C. Infanti
During the past decade, there has been a surge in outsourcing by businesses both in the United States and abroad. In the face of this surge in outsourcing as well as the trend toward outsourcing activities that come closer and closer to a business' "core," some commentators have underscored the need for businesses to make an educated decision about whether and what to outsource. This article, which, as its title indicates, is particularly concerned with cross-border outsourcing, is written in the same vein. It provides a non-exhaustive examination of the myriad of circumstances under which a decision to outsource the …
Taxation, Craig D. Bell
Highways, Bridges, And Ferries Department Of Transportation: Allow Public-Private Initiatives For Department Of Transportation System Projects, Daugherty Denise
Highways, Bridges, And Ferries Department Of Transportation: Allow Public-Private Initiatives For Department Of Transportation System Projects, Daugherty Denise
Georgia State University Law Review
The Act allows the Department of Transportation to accept and evaluate unsolicited proposals from private entities and to enter into contracts for public-private initiatives for transportation system projects. It provides a period of time for contractors to submit competing bids. The Act also increases the amount of funding that the Department of Transportation can contribute to these projects.
2002 Eleventh Circuit Survey: Federal Taxation, David A. Brennen
2002 Eleventh Circuit Survey: Federal Taxation, David A. Brennen
Law Faculty Scholarly Articles
During 2002 federal courts in the United States decided nineteen cases that directly impact federal tax law in the Eleventh Circuit. These cases involve a variety of tax law matters including Federal Insurance Contributions Act ("FICA") payroll tax, estate and gift tax, IRS authority to levy and assess tax, and discharges in bankruptcy. Other tax-related matters addressed by courts in 2002 that impact tax law in the Eleventh Circuit include inventory recapture in an S-corporation conversion, attorney fees for the prevailing party in a tax dispute, and injunctions against tax preparers. By far the most important tax case decided in …
Zuni Indian Tribe Water Rights Settlement Act Of 2003, United States 108th Congress
Zuni Indian Tribe Water Rights Settlement Act Of 2003, United States 108th Congress
Native American Water Rights Settlement Project
Federal Legislation: Zuni Indian Tribe Water Rights Settlement Act of 2003, PL 108-34, 117 Stat. 782 (June 23, 2003). Parties: Zuni Tribe, US, AZ. The Act ratifies the Settlement Agreement concerning Zuni Indian Tribe water rights in the Little CO River basin, AZ. It authorizes appropriations for acquisition of water rights and associated lands and, for fiscal years 2004 through 2006; and for actions necessary to restore, rehabilitate, and maintain the Zuni Heaven Reservation, including the Sacred Lake, wetlands, and riparian areas. The US shall take legal title of specified lands in the Gila and Salt River Base and Meridian …
Tax Incentives: A Means Of Encouraging Research And Development For Homeland Security?, Jennifer L. Venghaus
Tax Incentives: A Means Of Encouraging Research And Development For Homeland Security?, Jennifer L. Venghaus
University of Richmond Law Review
No abstract provided.
Local Economic Development Incentives In An Era Of Globalization: The Exploitation Of Decentralization And Mobility, Audrey Mcfarlane
Local Economic Development Incentives In An Era Of Globalization: The Exploitation Of Decentralization And Mobility, Audrey Mcfarlane
All Faculty Scholarship
This essay discusses the dilemma corporate mobility through globalization presents for cities that are fixed geographically. Corporations seek and cities offer business incentives that with questionable benefits to local residents. The essay recommends that the local government dilemma and susceptibility to exploitation be acknowledged. While the essay recommends that cities seek to limit their efforts to be providers of local infrastructure (eg., roads, utilities, an educated workforce) it also recommends that the cities are incapable of addressing the corporate mobility issue on their own and are prone to continued exploitation.
Recent Federal Income Tax Issues Regarding Professional And Amateur Sports, James L. Musselman
Recent Federal Income Tax Issues Regarding Professional And Amateur Sports, James L. Musselman
Marquette Sports Law Review
No abstract provided.
A Resource Guide To Tax Law Careers, Robert H. Hu
A Resource Guide To Tax Law Careers, Robert H. Hu
Faculty Articles
This Guide is designed to assist law students and attorneys in the pursuit of careers in tax law. It is also intended for librarians and career counselors to readily find tax law career information so that they can assist their clients effectively. It includes resources in both print (for example, books and articles) and electronic formats (for example, Web sites). Each item included has a brief annotation so that the user can quickly decide the relevancy and value of that item.
An International Tax Regime In Crystallization, Yariv Brauner
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 …
Race Conscious Affirmative Action By Tax Exempt 501(C)(3) Corporations After Grutter And Gratz, David A. Brennen
Race Conscious Affirmative Action By Tax Exempt 501(C)(3) Corporations After Grutter And Gratz, David A. Brennen
Law Faculty Scholarly Articles
The Equal Protection Clause of the Fourteenth Amendment generally acts as a legal limit on the permissible bounds of government action. Accordingly, public universities and other government entities are constitutionally prohibited from engaging in acts that violate equal protection of the laws. The Supreme Court recently reinforced this point when it ruled, in two related cases, that public universities may consider the race of applicants when making admissions decisions, so long as an applicant's race does not amount to a deciding factor when granting admission. By its very terms, the constitutional limitation imposed by the Equal Protection Clause only directly …
New York Revises Ethics Rules To Permit Limited Mdps: A Critical Analysis Of The New York Approach, The Future Of The Mdp Debate After Enron, And Recommendations For Other Jurisdictions, John P. Lucci
Fordham Journal of Corporate & Financial Law
No abstract provided.