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Open Access. Powered by Scholars. Published by Universities.®

2007

Tax Law

Corporate taxation

Law Faculty Articles and Essays

Articles 1 - 2 of 2

Full-Text Articles in Law

Advance Trade Discounts: A Reprise, Deborah A. Geier Dec 2007

Advance Trade Discounts: A Reprise, Deborah A. Geier

Law Faculty Articles and Essays

Prof. Deborah A. Geier, in a response to a recent article by Robert Willens on advance trade discounts, discusses the differences between the courts' analyses and some academics' approaches to measuring the income tax base properly.


No Credit For Gross Withholding Taxes On Portfolio Investments?, Deborah A. Geier Mar 2007

No Credit For Gross Withholding Taxes On Portfolio Investments?, Deborah A. Geier

Law Faculty Articles and Essays

Prof. Deborah Geier discusses the creditability of foreign gross withholding taxes on portfolio investments.