Law Commons^™

German Vat Compliance: One Step Closer To Automated Third-Party Solutions, Richard Thompson Ainsworth

Faculty Scholarship

Recent developments in German VAT compliance, notably (a) the imposition of criminal penalties for failing to immediately amend a preliminary return that is known to be in error [Bundesgerichtshof decision of March 17, 2009, No. BGH 1 StR 342/08], when considered in tandem with (b) amendments to the voluntary disclosure rules, Gesetz zur Vebesserung der Bekämpfung von Geldwäsche und Steuerhinterziehung, it is clear that the German VAT compliance landscape has changed dramatically in the past year.

Taken as a whole, the German rules strongly encourage internal audits, self-reviews, and immediate self-disclosures of errors in previously filed returns and taxes paid. …

Programmers And Forensic Analyses: Accusers Under The Confrontation Clause, Karen Neville

Duke Law & Technology Review

Recent Supreme Court cases involving the Confrontation Clause have strengthened defendants’ right to face their accusers. Bullcoming v. New Mexico explored the question of whether the testimony of the technician who performs a forensic analysis may be substituted by that of another analyst, and the Court held that producing a surrogate witness who was not sufficiently involved in the analysis violates the confrontation right.

The presumption of infallible technology is fading, and courts may soon realize programmers have greater influence over the ultimate outcome of forensic tests than do the technicians who rely on such analytical tools. The confrontation right, …

Mountains Of Injustice : Social And Environmental Justice In Appalachia, Michele Morrone, Geoffrey L. Buckley

Ohio University Press Open Access Books

Research in environmental justice reveals that low-income and minority neighborhoods in our nation’s cities are often the preferred sites for landfills, power plants, and polluting factories. Those who live in these sacrifice zones are forced to shoulder the burden of harmful environmental effects so that others can prosper. Mountains of Injustice broadens the discussion from the city to the country by focusing on the legacy of disproportionate environmental health impacts on communities in the Appalachian region, where the costs of cheap energy and cheap goods are actually quite high.

Through compelling stories and interviews with people who are fighting for …

Everything But The Merits: Analyzing The Procedural Aspects Of The Healthcare Litigation, E. Duncan Getchell Jr., William F. Brockman, William P. Marshall, Edward A. Harnett, Tobias A. Dorsey, Kevin C. Walsh, Bradley W. Joondeph, A. Christopher Bryant, Elizabeth Weeks Leonard

University of Richmond Law Review Symposium

"The role of States as Litigants in the Mandate Litigation" Panel featured E. Duncan Getchell, Jr., Solicitor General of Virginia; William F. Brockman, Acting Solicitor General of Maryland; and William P. Marshall, the William Rand Kenan, Jr. Distinguished Professor of Law at the University of North Carolina School of Law.

The "Defining the Scope and Legal Effect of the Challenges to the Individual Mandate" Panel featured Edward A. Hartnett, Richard J. Hughes Professor at the Seton Hall University School of Law; Tobias A. Dorsey, Special Counsel for the United States Sentencing Commission (USSC); and Kevin C. Walsh, Assistant Professor of …

November 11, 2011: Veterans Day 2011, Bruce Ledewitz

Hallowed Secularism

Blog post, “Veterans Day 2011“ discusses politics, theology and the law in relation to religion and public life in the democratic United States of America.

Reason, The Common Law, And The Living Constitution (Review Of The Living Constitution By David Strauss), Matthew J. Steilen

Book Reviews

This article reviews David Strauss’s recent book, The Living Constitution. The thesis of Strauss’s book is that constitutional law is a kind of common law, based largely on judicial precedent and common-sense judgments about what works and what is fair. Strauss argues constitutional doctrines prohibiting discrimination and protecting free speech have a common law basis, and that the originalist would have to reject them. However, it is unclear that the common law can justify these rights. This review examines Strauss’s account of the common law and shows why it cannot justify our First Amendment protections of subversive advocacy, as Strauss …

Split Definitive, Lawrence Baum, Neal Devins

Popular Media

For the first time in a century, the Supreme Court is divided solely by political party.

Accounting Methods, Keith Hennessy

William & Mary Annual Tax Conference

No abstract provided.

Uncertain Tax Positions, Nikki Swaney

William & Mary Annual Tax Conference

No abstract provided.

The Road Ahead: Deficit Reduction And Tax Reform, Caroline L. Harris

William & Mary Annual Tax Conference

No abstract provided.

The 2010 Tax Act's Impact On Estate Planning

William & Mary Annual Tax Conference

No abstract provided.

Going Big: Update On States Seeking To Expand Tax Jurisdiction, Tax Base And Enforcement, Jeffrey A. Friedman, Richard Pomp

William & Mary Annual Tax Conference

No abstract provided.

Planning For The Next Generation: Installment Sale To An Intentionally Defective Grantor Trust, John B. O'Grady

William & Mary Annual Tax Conference

No abstract provided.

Wage Taxes And Compensating S Corporation Officers And Members Of Llcs And Llps, John W. Lee

William & Mary Annual Tax Conference

No abstract provided.

Compensating Employees And Employee Owners, And Avoiding Problems With Payroll Tax And Executive Compensation Audits, Mary B. Hevener

William & Mary Annual Tax Conference

No abstract provided.

Recent Developments In Federal Income Taxation, Ira B. Shepard

William & Mary Annual Tax Conference

No abstract provided.

Separation Of Powers And The Middle Way, Jack M. Beermann

Shorter Faculty Works

Composer Arnold Schoenberg famously once quipped that “the middle way is the one that surely does not lead to Rome.” The idea behind this thought, I gather, is that intellectual compromise does not lead to the truth. John Manning’s recently published article, Separation of Powers as Ordinary Interpretation, 124 Harv. L. Rev. 1940 (2011), proves Schoenberg’s principle wrong, at least with regard to separation of powers. In this article, Manning, the Bruce Bromley Professor of Law at Harvard Law School, persuasively demonstrates that neither extreme in current debates about separation of powers is correct, and that a true understanding …

A Comparison Of Partnership And S Corporation Exit Transactions, Mark J. Silverman, Aaron P. Nocjar

William & Mary Annual Tax Conference

No abstract provided.

Representing Clients In Audits And Controversies In Today's Tax Enforcement Environment, Craig D. Bell, Gerald A. Kafka

William & Mary Annual Tax Conference

No abstract provided.

Real Estate Partnership And Llc Divorces, Cameron N. Cosby, Brian J. O'Connor

William & Mary Annual Tax Conference

No abstract provided.

Petition For A Writ Of Certiorari. Dellinger V. Science Applications International Corp. (No. 11-598), 2011 U.S. S. Ct. Briefs Lexis 2153, Eric Schnapper, Zachary A. Kitts, John J. Rigby

Court Briefs

QUESTIONS PRESENTED (1) Does the anti-retaliation provision in section 15(a)(3) of the Fair Labor Standards Act apply to retaliation by an employer against a job applicant? (2) Is the private cause action provided by section 16(b) of the FLSA available to a job applicant who is retaliated against by an employer?

Recent Developments In Virginia Taxation, Craig D. Bell, William L.S. Rowe

William & Mary Annual Tax Conference

No abstract provided.

Summary Of Canarelli V. Dist. Ct., 127 Nev. Adv. Op. 72, Cameron Daw

Nevada Supreme Court Summaries

A petition for a writ of certiorari or mandamus challenging the district court’s order to force Petitioner to serve as trustee for a dissolved corporation in a construction defect action.

Realizing The Human Right To Water In Tanzania, Leticia K. Nkonya

Human Rights Brief

No abstract provided.

November 9, 2011: Do Atheists Use The Word God?, Bruce Ledewitz

Hallowed Secularism

Blog post, “Do Atheists Use the Word God?“ discusses politics, theology and the law in relation to religion and public life in the democratic United States of America.

The Redirect, Editorial Staff

Newspapers

No abstract provided.

Setting Aside An International Arbitration Award Based On Deficient Pleadings, Darius Chan

Research Collection Yong Pung How School Of Law

No abstract provided.

Ndls Update 11/08/2011, Notre Dame Law School

NDLS Update

No abstract provided.

Seven-Sky V. Holder - Dc Circuit Opinion, United States Court Of Appeals For The District Of Columbia Circuit

Patient Protection and Affordable Care Act Litigation

No abstract provided.

Open Access: Good For Readers, Authors, And Journals, Carol Watson, James M. Donovan

Articles, Chapters and Online Publications

Readers, authors, and even law journal publishers will all achieve their different but related interests by adopting open access principles. Open access works for everyone, and is the future of information creation and distribution.