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Full-Text Articles in Law
Tax Treaties And The Taxation Of Services In The Absence Of Physical Presence, Michael Kirsch
Tax Treaties And The Taxation Of Services In The Absence Of Physical Presence, Michael Kirsch
Journal Articles
It is old news that modern technological developments have strained long‐standing international tax policies and principles. Tax treaties have attempted to keep pace by fitting these new developments within the existing framework. This brief article addresses one aspect of technological developments that can directly affect individual taxpayers—the increasing ability to deliver personal services electronically across borders, without the need for the service provider to have a physical presence in the “source” country. In particular, it focuses on recent developments with the U.N. Model, which may allow source‐based taxation of at least some types of services income even in the absence …
Judicial Review Of Initiatives And Referendums In Which Majorities Vote On Minorities’ Citizenship, Sylvia R. Lazos
Judicial Review Of Initiatives And Referendums In Which Majorities Vote On Minorities’ Citizenship, Sylvia R. Lazos
Scholarly Works
In this Article, Professor Lazos examines initiatives and referendums in which a majority is in a position to vote on the content of a minority's democratic civic standing. Case law fails to set forth a single test for judicial review; consequently, doctrinal and theoretical coherence in this area is nonexistent. Professor Lazos proposes a test that takes into account social dynamics and focuses on the impact of these measures. First, she examines outcomes over the last three decades of approximately eighty such initiatives and referendums, from the anti-integration movement of the sixties to today's ideological and cultural versions, such as …