Law Commons^™

Smart Growth Micro-Incentives And The Tree-Cut Tax Case, William Buzbee

Georgia State University Law Review

No abstract provided.

United States -- Tax Treatment For "Foreign Sales Corporations" Wto Doc. Wt/Ds108/Ab/R, Stanley I. Langbein

Articles

No abstract provided.

Planning For High Net-Worth U.S. Persons Through The Use Of Offshore Life Insurance, J. Richard Duke

Richmond Journal of Global Law & Business

Sophisticated planning for the high net-worth United States citizens often includes the use of offshore variable life insurance. Such leading edge planning is accomplished through structures that provide income, gift, estate, and generation-skipping transfer tax planning not available domestically. In addition to providing sophisticated tax and estate planning benefits, variable life insurance policies issued by foreign-based carriers have numerous economic advantages.

State Taxation Of Interstate Commuters: Constitutional Doctrine In Search Of Empirical Analysis, David Schultz

Touro Law Review

No abstract provided.

Addressing Inequities In The Collection Of Social Security Taxes For U.S. Citizens Working Abroad

San Diego Law Review

Social Security and Medicare taxes are imposed on employee wages and self-employment earnings prior to retirement. One half of the tax is. paid by the employer and one half by the employee, with the employer's portion being paid out of the general funds of the business and the

employee's portion being subtracted from her wages. With a self- employed individual, the outcome changes. The totality of the tax

remains the same; however, the self-employed individual assumes responsibility for both halves of the Social Security and Medicare taxes!

The same amount of tax is paid, but it is paid completely by …

Trade In Technology Within The Free Trade Zone: The Impact Of The Wto Agreement, Nafta, And Tax Treaties On The Nafta Signatories, Catherine Brown, Christine Manolakas

Northwestern Journal of International Law & Business

Trade in technology and related services has assumed a major role both on the world trade agenda and within the NAFTA block. The success of such cross-border trade is dependent upon three factors: protection of intellectual property,' access to foreign markets by service providers, and a minimized risk of double taxation. Each of these factors is impacted by national laws, multinational conventions, and bilateral tax treaties. The last decade has witnessed an explosion of such legislation and agreements. This article focuses on Canada, Mexico and the United States, and explores the World Trade Organization Agreement ("WTO Agreement"), the North American …

The Power Of The Treasury: Racial Discrimination, Public Policy, And "Charity" In Contemporary Society, David A. Brennen

Law Faculty Scholarly Articles

The Treasury Department is empowered to enforce “established public policy” with respect to tax-exempt charities. Under this public policy power, the Treasury has revoked the tax-exempt charitable status of organizations that discriminated against blacks, organizations whose members engaged in civil disobedience against war, and organizations involved in illegal activity. The Treasury interprets its public policy power as applying to any activity that violates clear public policy. Thus, presumably, the Treasury could use this power to deny tax-exempt charitable status to an organization that engages in conduct that violates assisted suicide laws, anti-abortion laws, or other sufficiently “established” public policies.

The …

The Death Of The "Death Tax"?: An Introduction, Deborah A. Geier

Cleveland State Law Review

I would like to consider the question: What brings us together today to consider the possible repeal of the estate tax? We would not likely be here today if the repeal of the estate tax were not a serious political possibility, and it would not likely be a serious political possibility if many middle-class taxpayers earning the median household income of about $40,000 to $50,000 per year did not support outright repeal, rather than much needed reform. The article then explains why taxpayers support outright repeal today when they would not have done so even ten years ago. The article …

Death Taxes: A Critique From The Margin, Patricia A. Cain

Cleveland State Law Review

The proper taxation of the family under both the income tax and the estate tax has been debated for ages. It is an old issue. My purpose, however, is to consider the issue from a perspective somewhat different from that of those who have debated the issue over the years. My perspective is the perspective of the marginalized taxpayer. I critique from this perspective to see if it can tell us anything new about the old debate and to ensure that the ultimate tax treatment is just as to all taxpayers. The estate tax is supposed to be a tax …

Advertisements And Sponsorships In Charitable Cyberspace: Virtual Reality Meets Legal Fiction, Darryll K. Jones

Journal Publications

By now, it is perhaps cliche to quote Sir Walter Scott's familiar refrain' when referring to communications occurring via the World Wide Web (the Web). And yet, that age-old wisdom comes readily to mind when one considers the unrelated business income tax (UBIT) as it relates to charities that, for consideration paid, participate in a profit-seeker's web-based marketing communications. That first lie, to be precise, is that a charity's payment-induced, unlimited public display of a profit-seeker's logo, slogan and product, when unaccompanied by "comparative or qualitative descriptions" or explicit requests to buy, results in no trade or business income for …

The Scintilla Of Individual Profit: In Search Of Private Inurement And Excess Benefit, Darryll K. Jones

Journal Publications

Private inurement certainly manifests itself in "protean" ways, but regardless of form, the prohibition against private inurement must be rendered consistent with the generally accepted notion that exempt entities are singularly distinguishable from taxable entities by the act of forbearance with respect to individual profit, since that is the distinction the prohibition was originally intended to enforce. Rendering the prohibition consistent with the single notion underlying the existence and theories of tax-exemption will resolve much of its elasticity, elusiveness, and long-lasting evolution. Such a result is necessary and good not only because of the imposition of personal liability under section …