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Full-Text Articles in Law
Advance Trade Discounts: A Reprise, Deborah A. Geier
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
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.