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Full-Text Articles in Law

A Critical Reassessment Of The Role Of Neutrality In International Taxation, David Elkins Dec 2019

A Critical Reassessment Of The Role Of Neutrality In International Taxation, David Elkins

Northwestern Journal of International Law & Business

Neutrality plays a central role in the literature on international taxation. In its most prevalent form, the concept of neutrality posits that in order to maximize aggregate global welfare, capital needs to flow to where it would produce the highest pretax return. The thesis of this Article is that neutrality is ordinarily inapplicable in the field of international taxation.

When considering neutrality in the international arena, the problem that one encounters is that the term “international taxation” is commonly used to describe a number of very different types of tax regimes (what the Article refers to as “intranational taxation,” “supranational ...


Demanding Corporate Patriotism: A Regulatory Attempt To Curb International Corporate Inversions And Stop Tax Avoidance Schemes, David Khanjyan Apr 2016

Demanding Corporate Patriotism: A Regulatory Attempt To Curb International Corporate Inversions And Stop Tax Avoidance Schemes, David Khanjyan

The Journal of Business, Entrepreneurship & the Law

No abstract provided.


Taxpayers’ Lack Of Standing In International Tax Dispute Resolutions: An Analysis Based On The Hybrid Norms Of International Taxation, Limor Riza Dec 2014

Taxpayers’ Lack Of Standing In International Tax Dispute Resolutions: An Analysis Based On The Hybrid Norms Of International Taxation, Limor Riza

Pace Law Review

This paper examines whether a taxpayer should have “standing” in international dispute resolutions. To answer this question the primary task is to identify the nature of international taxation. In other words, this paper discusses how to classify the field of international taxation. Is it part of public international law, private international law (i.e., conflict of laws), national (domestic) law, or is it a hybrid field that requires specific attention? Making this distinction is vital for resolving disputes when a taxpayer is taxed twice for cross-border transactions in cases where the double tax convention is unclear and both contracting states ...


Peer Pressure: Why America Should Succumb To The Territorial Tax Temptation, Paul Petrick Jan 2014

Peer Pressure: Why America Should Succumb To The Territorial Tax Temptation, Paul Petrick

The Global Business Law Review

This Note argues that the United States should adopt a territorial tax system. Currently, the United States is one of a small group of nations that employs a worldwide system of taxation. Under a worldwide system, income is taxed both in the country where it is earned and in the country where the taxpayer resides. Alternatively, under a territorial system, income is taxed only in the country where it is earned. By adopting a territorial system, the United States would jettison the duplicative taxation inherent in the worldwide system. Additionally, the presence of anti-inversion rules, controlled foreign corporation rules, and ...


The $4 Billion Question: An Analysis Of Congressional Responses To The Fsc/Eti Dispute Under Wto Export Subsidy Standards, William Chou Jan 2005

The $4 Billion Question: An Analysis Of Congressional Responses To The Fsc/Eti Dispute Under Wto Export Subsidy Standards, William Chou

Northwestern Journal of International Law & Business

During the decade-long relationship between the United States and the World Trade Organization (WTO), perhaps no controversy has fomented as long and bitterly as the dispute over the U.S. tax benefits for exporters. This article analyzes two competing bills before the House of Representatives, both devised to bring the United States in compliance with the WTO's ruling against the U.S. Foreign Sale Corporation (FSC) and Exterritorial Income (ETI) tax regimes as prohibited export subsidies. Hit with a $4 billion retaliatory tariff by the European Union, the House sought new tax legislation that would preserve at least some ...


Clicks And Mortar: Taxing Multinational Business Profits In The Digital Age, Aldo Forgione Jan 2003

Clicks And Mortar: Taxing Multinational Business Profits In The Digital Age, Aldo Forgione

Seattle University Law Review

This Article argues that governments should abandon the treaty concept of permanent establishment and adopt international tax reforms that restore the primacy of "market country taxation of multi-national business profits promoted by domestic tax laws. Part I explores several emerging e-commerce issues that demonstrate the tension of introducing traditional tax norms to a digital environment. Part II reviews historical and recent developments in the international taxation of business profits and looks at the underlying trends and sentiments for reform of the existing system of global taxation of business income. Part III canvasses several prominent international tax reform alternatives proposed by ...


International Taxation Of Electronic Commerce Income: A Proposal To Utilize Software Agents For Source-Based Taxation, Barrett Schaefer Jan 2000

International Taxation Of Electronic Commerce Income: A Proposal To Utilize Software Agents For Source-Based Taxation, Barrett Schaefer

Santa Clara High Technology Law Journal

No abstract provided.


Information Disclosure And Competent Authority: A Proposal, Gregory J. Degulis Jan 1985

Information Disclosure And Competent Authority: A Proposal, Gregory J. Degulis

Case Western Reserve Journal of International Law

No abstract provided.


Financial Arrangements, Mati L. Pal Jan 1979

Financial Arrangements, Mati L. Pal

Syracuse Journal of International Law and Commerce

This paper and panel discussion are part of the symposium entitled, Mining the Deep Seabed: A Range of Perspectives. The issues that are dealt with in the negotiating group fall into three groups: what kinds of payments would the contractor make to the Authority, when the payments would be made, and how much would be paid.