Law Commons^™

ปัญหาการตีความคำว่า “รายจ่ายซึ่งมิใช่รายจ่ายเพื่อหากำไรหรือเพื่อกิจการโดยเฉพาะ" ตามมาตรา 65 ตรี (13) ประมวลรัษฎากร, พัชราเพ็ญ ธรรมญาณรังสี

Chulalongkorn University Theses and Dissertations (Chula ETD)

เอกัตศึกษาฉบับนี้มุ่งศึกษาถึงปัญหาการตีความคำว่า “รายจ่ายซึ่งมิใช่รายจ่ายเพื่อหากำไรหรือเพื่อกิจการโดยเฉพาะ" ตามมาตรา 65 ตรี (13) แห่งประมวลรัษฎากรในปัจจุบัน ที่ยังคงขาดหลักเกณฑ์การตีความที่ชัดเจนและแน่นอน ทำให้ผู้บังคับใช้กฎหมายและผู้ปฏิบัติตามกฎหมายตีความมาตราดังกล่าวในความหมายที่แตกต่างกัน ผลที่ได้จากการศึกษาค้นคว้าคือ สาเหตุของปัญหาการตีความเกิดจากความซับซ้อนของโครงสร้างประมวลรัษฎากรในส่วนของการหักรายจ่าย ความไม่ชัดเจนของกฎหมาย รวมถึงการขาดเครื่องมือที่คุ้มครองสิทธิของผู้เสียภาษีที่มีประสิทธิภาพเพียงพอ โดยแม้ผู้บังคับใช้กฎหมายจะวางหลักเกณฑ์การตีความไว้ในข้อหารือกรมสรรพากรและคำพิพากษาศาลซึ่งสอดคล้องกับแนวคิดรายจ่ายทางภาษี แต่ข้อหารือดังกล่าวก็ไม่มีสถานะทางกฎหมายหรือผลผูกพันให้ฝ่ายใดต้องยึดถือปฏิบัติตาม ทำให้บางกรณีหลักเกณฑ์การตีความของฝ่ายจัดเก็บภาษีอากรเกิดความไม่แน่นอนในข้อเท็จจริงที่คล้ายคลึงกัน ทั้งยังเกิดความขัดแย้งในการตีความระหว่างหน่วยงานผู้บังคับใช้กฎหมาย 2 องค์กร สิ่งเหล่านี้จึงแสดงให้เห็นถึงปัญหาการตีความคำว่า “รายจ่ายซึ่งมิใช่รายจ่ายเพื่อหากำไรหรือเพื่อกิจการโดยเฉพาะ" อันเป็นปัญหาความไม่แน่นอนของกฎหมาย ซึ่งส่งกระทบต่อสิทธิขั้นพื้นฐานของผู้เสียภาษีในอันจะเพิ่มความเสี่ยงต่อการถูกประเมินภาษีย้อนหลัง เบี้ยปรับ และเงินเพิ่มดังนั้นผู้เขียนจึงได้ศึกษาโครงสร้างกฎหมาย หลักเกณฑ์และวิธีการปฏิบัติเบื้องต้นเกี่ยวกับการตีความคำว่า “รายจ่ายซึ่งมิใช่รายจ่ายเพื่อหากำไรหรือเพื่อกิจการโดยเฉพาะ" ของประเทศสหรัฐอเมริกา ประเทศสาธารณรัฐสิงคโปร์ และประเทศออสเตรเลีย เพื่อนำหลักการและแนวคิดในการลดปัญหาที่เกิดขึ้นจากการตีความและบังคับใช้กฎหมายของประเทศดังกล่าวมาเป็นแนวทางเบื้องต้นในการปรับใช้กับโครงสร้างระบบภาษีของประเทศไทยให้มีประสิทธิภาพมากยิ่งขึ้น

Faculty

South Carolina Journal of International Law and Business

No abstract provided.

The Reasonable Intelligence Agency, Asaf Lubin

Articles by Maurer Faculty

Article 57(2) of the First Additional Protocol to the Geneva Conventions requires parties to an armed conflict to “do everything feasible to verify” their objects of attack and take “all precautions” to minimize civilian casualties and unintentional damage to civilian property. This obligation has been interpreted in international law to require state parties to set up an “effective intelligence gathering system” that would properly identify targets using all technical means at the disposal of the combating forces.

But existing law has failed to define what “effective intelligence” looks like. Quite the opposite. Modern history is filled with examples of intelligence …

Human Rights, Constitutional Rights, And Judicial Review: Comparing And Assessing Michael Perry's Early And Contemporary Arguments, Daniel O. Conkle

Articles by Maurer Faculty

In this Essay, I explore, compare, and evaluate two theoretical models of judicial review in individual rights cases, each proposed by Professor Michael J. Perry, albeit in books separated by three and a half decades. In his 1982 book, The Constitution, the Courts, and Human Rights: An Inquiry into the Legitimacy of Constitutional Policymaking by the Judiciary, Early Perry embraced an aggressive form of judicial activism, urging the Supreme Court to test political judgments through an open-ended search for political-moral truth. Contemporary Perry, by contrast, takes a very different approach. In his 2017 book, A Global Political Morality: Human Rights, …

Are Discipline Code Proceedings Another Example Of Racial Disparities In Legal Education?, Andrea A. Curcio, Alexis Martinez

University of Maryland Law Journal of Race, Religion, Gender and Class

No abstract provided.

Looking At The Text, History, And Tradition Of The Second Amendment– “Steeped In Anti-Blackness”, Camila Blaha

University of Maryland Law Journal of Race, Religion, Gender and Class

No abstract provided.

The Jackie Robinsons Of The Federal Judiciary: Examining The Appointment Of The First Black Federal Judges, Willie J. Epps, Jr.

University of Maryland Law Journal of Race, Religion, Gender and Class

No abstract provided.

Custodian Or Not: Scrivener's Error In A Bankruptcy Code Safe Harbor, Thomas E. Plank

Emory Bankruptcy Developments Journal

This Article analyzes a drafting error in the United States Bankruptcy Code that remained latent for 36 years until 2020. This drafting error limits a safe harbor that Congress enacted in 1984 and expanded in 2005 to protect an important segment of the securities and mortgage loan markets.

When a person becomes a debtor in bankruptcy, the Bankruptcy Code imposes an automatic stay on substantially all actions by creditors and other entities against the debtor or the debtor’s bankruptcy estate. It also abrogates contractual provisions, known as ipso facto clauses, that otherwise permit a party to terminate a contract because …

State Ballot Initiatives And Federal Preemption: How Colorado Voters Have Changed Cooperative Federalism In Wildlife Management, Lucas O'Brien

Natural Resources Journal

In United States wildlife management, there is a notion that the federal government manages land while states manage wildlife. While it is true that states have historically held authority over wildlife, federal agencies often also have the authority, and often an obligation, to manage and conserve wildlife. This overlapping jurisdiction has led to the frequent preemption of state wildlife laws and management tactics by federal statutes or objectives, eroding state authority in this area over the past century. In the 2020 election, Colorado voters passed Proposition 114, a state ballot initiative that requires Colorado Parks and Wildlife to reintroduce wolves …

Borders And Water Conflicts: Mitigating Conflicts With Love And Cooperation, Peter J. Longo, Anthony B. Schutz, James M. Scott

Natural Resources Journal

Borders are political constructs, not constructs derived from laws of nature. Borders carry more potential for conflict than any other matter in political relations. In international relations, wars have been fought over borders and territory. But, territory does not necessarily entail a dispute about the geographic location of a border. Trans-boundary natural resources disputes emerge because the laws of nature do not bend to this peculiar human construct. As much can be seen in international and intra-state water conflicts, where political boundaries provide individuals with a tribal identity that eclipses the power of natural resources to tie people together in …

The Lawyers Justice Corps: A Licensing Pathway To Enhance Access To Justice, Eileen Kaufman

Scholarly Works

The idea for establishing a Lawyers Justice Corps emerged out of efforts to solve a problem: how to license lawyers at a time when COVID-19 had expanded the need for new lawyers while also making an in-person bar exam dangerous, if not impossible. We-the Collaboratory on Legal Education and Licensing for Practice'-proposed the Lawyers Justice Corps to provide a different and better way of certifying minimum competence for new attorneys while at the same time helping to create a new generation of lawyers equipped to address a wide range of social justice, racial justice, and criminal justice issues. When implemented, …

Are The Federal Rules Of Evidence Unconstitutional?, Ethan J. Leib

Faculty Scholarship

The Federal Rules of Evidence (FRE) rest on an unacceptably shaky constitutional foundation. Unlike other regimes of federal rulemaking—for Civil Procedure, for Criminal Procedure, and for Appellate Procedure—the FRE rulemaking process contemplated by the Rules Enabling Act is both formally and functionally defective because Congress enacted the FRE as a statute first but purports to permit the Supreme Court to revise, repeal, and amend those laws over time, operating as a kind of supercharged administrative agency with the authority to countermand congressional statutes. Formally, this system violates the constitutionally-delineated separation of powers as announced in Chadha, Clinton, and the non-delegation …

Denial Of Housing To African Americans: Post-Slavery Reflections From A Civil Rights Advocate, Elaine Gross

Touro Law Review

In this article, I draw on two decades of experience as a civil rights advocate to reflect on the denial of housing to African Americans in post-slavery America. I do so as Founder and President of the civil rights organization, ERASE Racism. I undertake historical research and share insights from my own experience to create and reflect upon six lessons related to understanding the systematic discrimination and segregation of African Americans. The lessons encompass: (1) the role of the federal government, (2) the role of municipal governments, (3) White supremacy ideation and actions, (4) legislative advocacy and legal actions, (5) …

The Future Of Cryptocurrency And Real Estate Transactions, Rachel Silverstein

Touro Law Review

Bitcoin and other cryptocurrencies are all the rage right now and are beginning to make their ways into everyday transactions— including real estate transactions. This article discusses whether using cryptocurrencies to complete real estate transactions will become the norm in the near future. Cryptocurrency laws in general are few and far between, but laws surrounding cryptocurrency and real property are even more sparse. Recent case law involving cryptocurrency is a major focus of this article, along with background knowledge about cryptocurrency and the meaning of “money” as we know it today. The article concludes with a discussion about the unlikelihood …

This Aggression Will Not Stand, Schools: The Need For Federal Legislation Protecting Bullied Students With Disabilities, Russell A. Vogel

Touro Law Review

A boy with Autism comes home from school, visibly upset. His parents ask him why, and he responds that nobody in his class likes him. To his parents’ horror, they learn that their son’s teacher encouraged a class discussion about why they dislike their son. When the boy’s parents complain to the school about this issue, school administrators brush it aside. The next day, students sitting near the boy move their desks away from him and taunt him for the way he acts every time he tries to socialize with them. The boy then refuses to go to school each …

An American Dream Gone Green: A Discussion Of Existing Environmental Marketing Regulations And The Need For Stricter Legislation, Christian Robledo

Touro Law Review

Many consumers seek to purchase environmentally friendly products and companies have responded with “green” marketing, which includes claims of environmental benefits and sustainability with respect to what is being sold. Unfortunately, these claims often overstate their impact on the environment or are presented in a way to mislead consumers. This practice is referred to as greenwashing. Not only does it harm consumers, but it potentially harms the reputation of truly eco-friendly companies that are viewed with skepticism or outright distrust due to the deceitfulness of companies that do engage in greenwashing.

This Note discusses the lack of legislation that currently …

Perspectives Of Religious Faith Leaders On Hate Crime Policies, Alphonso Manns

Walden Dissertations and Doctoral Studies

AbstractPrejudice and discrimination stigmatize members of the lesbian gay bisexual transgender and queer (LGBTQ) community as abnormal, which has been attributed to religious opposition and the exercise of ministerial privileges or religious liberty within the law. Religious organizations may indirectly contribute to the public legal rights of members of the LGBTQ community. But little is known about the perspectives of religious faith leaders (RFLs) and how they influence the development and implementation of pro-equality and hate crime policies. The purpose of this study was to explore the experiences of RFLs from one community in a midwestern state. The narrative policy …

An Exploration Of Fairness, Judicial Independence And Employee Protections, Christina M. Martin

Walden Dissertations and Doctoral Studies

Sexual harassment is an issue that can plague any organization, especially ones that do not have a formal complaint process or is built on a system based on hierarchy. Most notably, some federal judges abused their power based on a system that did not have any checks and balances in place as preventative measure against harassment. The purpose of this qualitative study was to explore female federal judiciary employees’ understanding of employee protection principles extended to staff of the judicial branch, and to assess whether female federal judiciary employees were aware of reporting mechanisms for acts of misconduct. The research …

Enemies, Allies, And Opportunities: The Politics Of Noblewomen’S Lawsuits In Early Modern Piedmont, Catherine Ferrari

Graduate Theses, Dissertations, and Problem Reports (ETD)

This dissertation considers early modern law courts as political venues in which noble families not only asserted claims to wealth, property, and inheritance but also sought to enhance their reputation and influence. By studying the archives of elite families in Piedmont from the mid-sixteenth to the mid-seventeenth centuries, I argue that noblewomen used the law to gain a political voice, defending their legal claims against other family members in highly visible conflicts in which not only their property but their standing at the court of the duke of Savoy was at stake. These women exploited legal procedures and drew on …

Educators’ Perception Of Their Psychosocial Support Of Elementary Students In Gabon, Africa, Michel Ikamba

Walden Dissertations and Doctoral Studies

Although educators internationally have often provided care to vulnerable students who struggle to meet the needs of nutrition, health, protection, and access to essential social services, no formal social systems exist in Gabon to aid educators who work with these students. In the absence of relevant local research and drawing on Dewey’s theory of progressive education as a conceptual model, this basic qualitative study asked about educators’ perceptions in limited resource elementary schools in Gabon of the social needs and strategies employed with students who demonstrated signs of disengagement and alienation. Qualitative data collection included semi-structured recorded interviews with 12 …

Front Matter, Michigan Law Review

Michigan Law Review

Front Matter for Volume 120, Issue 4 of Michigan Law Review

A Theory Of Constitutional Norms, Ashraf Ahmed

Michigan Law Review

The political convulsions of the past decade have fueled acute interest in constitutional norms or “conventions.” Despite intense scholarly attention, existing accounts are incomplete and do not answer at least one or more of three major questions: (1) What must all constitutional norms do? (2) What makes them conventional? (3) And why are they constitutional?

This Article advances an original theory of constitutional norms that answers these questions. First, it defines them and explains their general character: they are normative, contingent, and arbitrary practices that implement constitutional text and principle. Most scholars have foregone examining how norms are conventional or …

More Than Just A Factfinder: The Right To Unanimous Jury Sentencing In Capital Cases, Richa Bijlani

Michigan Law Review

For some defendants, sentencing may be even more harrowing than a determination of guilt or innocence. Those facing capital punishment have the most to lose at the sentencing phase. The Supreme Court is not ignorant to this reality, finding in Ring v. Arizona that “the Sixth Amendment would be senselessly diminished” if it had no application to death penalty proceedings. Yet under its permissive jurisprudence, the Court has suggested that the Sixth Amendment is satisfied in the death penalty context even if its protections vanish postconviction. This Note argues instead that the Sixth Amendment—specifically the jury right—should protect defendants more …

The Imaginary Immigration Clause, Nikolas Bowie, Norah Rast

Michigan Law Review

The political convulsions of the past decade have fueled acute interest in constitutional For the past century, the Supreme Court has skeptically scrutinized Congress’s power to enact healthcare laws and other domestic legislation, insisting that nothing in the Constitution gives Congress a general power to “regulate an individual from cradle to grave.” Yet when Congress regulates immigrants, the Court has contradictorily assumed that Congress has “broad, undoubted power” to do whatever it thinks necessary—even though no clause of the Constitution gives Congress any specific immigration power. The Court has explained this discrepancy with reference to the Chinese Exclusion Case, …

Air Pollution As Public Nuisance: Comparing Modern-Day Greenhouse Gas Abatement With Nineteenth-Century Smoke Abatement, Kate Markey

Michigan Law Review

Public nuisance allows plaintiffs to sue actors in tort for causing environmental harm that disrupts the public’s use and enjoyment of the land. In recent years, state and local governments have filed public nuisance actions against oil companies, hoping to hold them responsible for the harm of climate change. Since no plaintiff has prevailed on the merits so far, whether these lawsuits are worth bringing, given the other legal avenues available, remains an open question. This Comment situates these actions in their appropriate historical context to show that these lawsuits are neither unprecedented nor futile. In particular, it examines the …

Balancing Clashing Scholars’ Academic Freedoms, Sharona Aharoni-Goldenberg, Gerry Leisman

Touro Law Review

The paper analyzes the scope of scholars’ academic freedom and maintains that it is composed of two pillars. First, inclusion, which is subject to capacity, equality, and the provision of a pro-educational academic environment. Second, academic expression, which refers to teaching and research, freedom of opinion, political participation outside academia and freedom to receive academic materials. Scholars’ academic freedom is limited by professional standards and is subject to the respect of the rights of fellow scholars.

The paper argues that scholars’ academic freedom is not confined to a scholar-state relation but is also relevant to scholar-scholar relations. Hence, scholars’ academic …

Roadmap To Reconciliation: An Institutional And Conceptual Framework For Jewish-Muslim Engagement, J. R. Rothstein, Esq., Shlomo Pill, Ariel J. Liberman, Esq.

Touro Law Review

This paper calls for the establishment of a comprehensive academic and theological center to be created and located at a prestigious secular university in the United States. As the first of its kind in North America, it should be affiliated with both American Muslim and Jewish institutions. Modeled on similar Jewish-Christian centers, its mission will be to foster both a neutral ground for dialogue and the development of a theology of Jewish-Muslim coexistence.

Foreword To The Symposium: The Life And Work Of Robert M. Cover, Samuel J. Levine

Touro Law Review

No abstract provided.

‘Nothing About Us Without Us’: Toward A Liberatory Heterodox Halakha, Laynie Soloman, Russell G. Pearce

Touro Law Review

The role and function of “halakha” (Jewish law) in Jewish communal life is a divisive issue: while Orthodox Jews tend to embrace Jewish law, non-Orthodox Jews (here deemed “Heterodox”) generally reject Jewish law and halakhic discourse. We will explore the way in which Robert Cover’s work offers an antidote to categorical Heterodox distaste for halakha specifically, and law more broadly, providing a pathway into an articulation of halakha that may speak to Heterodox Jews specifically: one that is driven by creative “jurisgenerative” potential, that is informed by a paideic pluralism, and that is fundamentally democratic in its commitment to being …

Robert Cover’S Love Of Stories: A Rumination On His Wanting To Discuss The Brothers Karamazov With Me Across Five Conversations During The Last Five Years Of His Life, With An Application To The Chauvin Murder Trial Of 2021, Richard H. Weisberg

Touro Law Review

The field of Law and Literature, perhaps more than any other area of legal studies, has been touched deeply by Robert Cover’s life and work. My interactions with Bob over the last half dozen years of his tragically short life provide an insight, recounted in a somewhat personal vein here, into his profound engagement with stories, with the most enduring part of that revitalized inter-discipline. I specify and illustrate five conversations I had with him during conferences, family interactions, or long New Haven walks beginning in 1981 and ending the day before his untimely death in the Summer of …