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Articles 1 - 13 of 13
Full-Text Articles in Law and Economics
International Competitiveness, Tax Incentives, And A New Argument For Tax Sparing: Preventing Double Taxation By Crediting Implicit Taxes, Michael S. Knoll
International Competitiveness, Tax Incentives, And A New Argument For Tax Sparing: Preventing Double Taxation By Crediting Implicit Taxes, Michael S. Knoll
All Faculty Scholarship
Tax sparing occurs when a country with a worldwide tax system grants its citizens foreign tax credits for the taxes that they would have paid on income earned abroad, but that escapes taxation by virtue of foreign tax incentives. The supporters of tax sparing argue that it is a form of foreign aid, an obligation owed to developing countries, and a legitimate means of improving the competitiveness of resident investors. Tax sparing, however, has long been opposed by the United States on the grounds that it is an expensive and problematic concession to developing countries, inconsistent with basic and fundamental …
Tercer Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García
Tercer Congreso Nacional De Organismos Públicos Autónomos, Bruno L. Costantini García
Bruno L. Costantini García
Tercer Congreso Nacional de Organismos Públicos Autónomos
"Autonomía, Reforma Legislativa y Gasto Público"
Mtic (Carousel) Fraud: Twelve Ways Forward; Two Ways 'Preferred' - Has The Technology-Based Administrative Solution Been Rejected?, Richard Thompson Ainsworth
Mtic (Carousel) Fraud: Twelve Ways Forward; Two Ways 'Preferred' - Has The Technology-Based Administrative Solution Been Rejected?, Richard Thompson Ainsworth
Faculty Scholarship
In a May 31, 2006 Communication to the Council, the European Parliament, and the European Economic and Social Committee, the European Commission indicated a need to develop a co-ordinated strategy to improve the fight against fiscal fraud [COM(2006) 254 final]. Although the Communication considers fiscal fraud broadly (VAT, excise duties and direct taxes) the most pressing need seems to be for a VAT strategy that will effectively deal with MTIC (Missing Trader Intra-Community) or carousel fraud. To this end the Commission hosted a conference: Fiscal Fraud - Tackling VAT Fraud: Possible Ways Forward. The March 29, 2007 conference was constructed …
Zappers: Tax Fraud, Technology And Terrorist Funding, Richard Thompson Ainsworth
Zappers: Tax Fraud, Technology And Terrorist Funding, Richard Thompson Ainsworth
Faculty Scholarship
"Zappers," or automated sales suppression devices, have brought unheard of efficiencies and economies of scale to a very simple tax fraud - skimming cash sales at point of sale (POS) terminals (electronic cash registers). Until recently the largest tax fraud case in Connecticut, also the "largest computer driven tax-evasion case in the nation," was a zapper case. Stew Leonard's Dairy in Norwalk Connecticut skimmed $17 million in receipts and hid the cash in St. Martin (a Caribbean island). Talal Chahine and his wife, Elfat El Aouar, owners of the La Shish restaurant chain in Detroit Michigan have the dubious honor …
Law And Morality, Mubashshir Sarshar
Natural Justice And Its Applications In Administrative Law, Mubashshir Sarshar
Natural Justice And Its Applications In Administrative Law, Mubashshir Sarshar
Mubashshir Sarshar
No abstract provided.
Capacity Of The State And Its Subordinates, Mubashshir Sarshar
Capacity Of The State And Its Subordinates, Mubashshir Sarshar
Mubashshir Sarshar
No abstract provided.
Judicial Review, Mubashshir Sarshar
Functioning Of The Law Commission Of India, Mubashshir Sarshar
Functioning Of The Law Commission Of India, Mubashshir Sarshar
Mubashshir Sarshar
No abstract provided.
J.S Mill On Liberty, Mubashshir Sarshar
Bar Council Of India, Mubashshir Sarshar
A Multilateral Solution For The Income Tax Treatment Of Interest Expenses, Michael J. Graetz
A Multilateral Solution For The Income Tax Treatment Of Interest Expenses, Michael J. Graetz
Faculty Scholarship
Recent developments – including greater taxpayer sophistication in structuring and locating international financing arrangements, increased government concerns with the role of debt in sophisticated tax avoidance techniques, and disruption by decisions of the European Court of Justice of member states' regimes limiting interest deductions – have stimulated new laws and policy controversies concerning the international tax treatment of interest expenses. National rules are in flux regarding the financing of both inbound and outbound transactions.
Heretofore, the question of the proper treatment of interest expense has generally been looked at from the perspective of either inbound or outbound investment. As a …
Foreign Income And Domestic Deductions, James R. Hines Jr.
Foreign Income And Domestic Deductions, James R. Hines Jr.
Articles
To what extent should taxpayers deduct expenses incurred domestically that contribute to foreign income production? It is widely believed that if the home country does not tax foreign income, then it also should not permit deductions for that portion of domestic expenses attributable to earning foreign income. This prescription is, however, inconsistent with the decision to exempt foreign income from taxation in the first place. The paper shows that, for any system of taxing foreign income, the consistent and efficient treatment is to permit domestic expense deductions for all expenses incurred domestically. This differs from the current U.S. regime, under …