Tax Law Commons^™

Carving A Path For Legal Scholarship During An Existential Crisis, Adam H. Rosenzweig

Scholarship@WashULaw

The G-7 and G-20 recently announced a “breakthrough” agreement by over 130 countries to adopt and implement a “global minimum tax” proposal. The agreement is reportedly expected to raise over $150 billion in new revenue by closing some of the most notorious tax loopholes in the world; ultimately the deal could reshape global commerce and shore-up beleaguered national finances following the global pandemic. Officials involved in the deal have been quoted as making sweeping statements that the deal was historic, and that it would reshape the global economy, make worldwide taxation fairer, eliminate incentives for corporations to avoid tax, and …

World Tax Policy In The World Tax Polity? An Event History Analysis Of Oecd/G20 Beps Inclusive Framework Membership, Shu-Yi Oei

Faculty Scholarship

The last decade has seen the emergence of a new global tax order spearheaded by the OECD and G20 and characterized by increased multilateral consensus and cooperation. This new order appears to reflect the emergence of a new “world tax polity” with shared structures, practices, and norms, which have been shaped through the work of the OECD, G20, and other global actors. But what are the pathways by which this new world tax polity has emerged?

Using event history regression methods, this Article investigates this question by studying membership in the OECD/G20 BEPS Inclusive Framework, a multilateral tax agreement among …

Tax Incentives And Sub-Saharan Africa, Karen B. Brown

Pepperdine Law Review

The OECD’s Base Erosion Profit Shifting (BEPS) project has taken a powerful and welcome look at many of the tax avoidance strategies that proliferate in a world where multinational enterprises are in the business of exploiting gaps in the tax laws of different countries to minimize their ultimate tax bills. The focus on international consensus and prescriptions for reform has not been an unqualified good for the nations in Sub-Saharan Africa, which find themselves in the position of reacting to standards and taking on compliance burdens set without sufficient consideration of their special circumstances. Because the path for the BEPS …

Domestic Revenue Mobilization Through Corporate Income Tax In An East African Developing Country Context, Afton Titus

Dalhousie Law Journal

The laudable objective of making the Sustainable Development Goals (SDGs) a reality requires the targeted use of financial resources. It has become imperative for governments to raise such financial resources through mechanisms that facilitate the domestic mobilization of revenues. This paper argues that in an African developing country context, corporate income tax represents the most effective means by which governments may raise the required funds. Corporate income tax remains an important source of revenue for African countries. This paper further proposes: (i) the design of the essential features of a corporate income tax system that properly accounts for the economy …

International Tax Law Between Loyalty, Exit, And Voice, Tarcísio Diniz Magalhães

Dalhousie Law Journal

Discourse on the merits and pitfalls of multilateral cooperation for advancing justice in international tax law have recently re-emerged in the literature. Some tax scholars, even while criticizing global projects like the OECD/G20 initiatives on base erosion, profit shifting and the tax challenges arising from the digitalisation of the economy, insist that cooperative efforts herald a step in the right direction. Others contest the feasibility of international cooperation or its value for developing countries. Drawing on Albert Hirschman’s oft-cited framework for actor behaviour under institutional malperformance, this article shows that there are three alternatives for those discontented with the status …

Cross-Border Tax Transparency: A Study Of Recent Policy Developments In Turkey, Leyla Ateş

Dalhousie Law Journal

Transnational tax information cooperation has the crucial role of empowering tax administrations to collect tax revenues in full and on time, thereby narrowing the tax gap created by international evasion and avoidance. However, the adequacy of established transnational tax information exchange systems in combatting international tax evasion and avoidance has been severely criticized and a new wave of progress on transparency has started after the 2008 global economic crisis. In this direction, Turkey set cross-border tax transparency high on its political agenda. Though, Turkey has operationalized new transnational tax cooperation agreements very slowly. Furthermore, Turkey’s approach to exchanging information has …

Origin And Differentiation In International Income Allocation, Ivan Ozai

Dalhousie Law Journal

The present international tax rules are typically justified by origin-based theories. These theories align countries’ tax entitlements with the geographical location of the economic factors that contribute to the creation of income. Two recent phenomena have rendered origin-based approaches limited in scope. First, the economic integration of multinational corporations and the relevance of intangibles have made it infeasible to precisely pinpoint the factors contributing to the generation of income. Second, the growing disputes between countries about which economic factors should be considered relevant for sharing the international tax base have recently led to increased consideration of distributional consequences, thus moving …

Designing A More Sustainable Global Tax System, Allison Christians

Dalhousie Law Journal

The international tax system incentivizes unsustainable business practices because it ignores the private profits created by externalizing human, societal, and environmental costs. This paper proposes a novel reform: applying living wage and externality assessment tools to the rules for establishing where income arises for tax purposes. To do so, I propose a method that is relatively complex but arguably more accurate (in tax terms) and a complementary but relatively simpler proxy method. I examine how each method would implicate treaty-based and domestic rules and processes and conclude that the proposed design provides a viable starting point to make the global …

Repurposing Pillar One Into An Incremental Global Tax For Sustainability: A Collective Response To A Global Crisis, Jinyan Li, Sophie Chatel

Articles & Book Chapters

This article proposes to repurpose the OECD/IF Pillar One Blueprint from a taxing rights reallocation mechanism into an incremental global tax for sustainability. With a common goal and DST-like feature for simplification, the proposal aims to ease the negotiation of essential and drastic simplifications required to deliver a workable solution.

International Tax, Margriet Lukkien, Christie Galinski, David Dingfa Liu, Aseem Chawla, Eugenio Romita, Guillermo Villsenor, Jorge Lopez, Star Q. Lopez

The Year in Review

No abstract provided.

Lecture In Human Rights: Tax Policy, Global Economics, Labor And Justice In Light Of Covid-19, Reuven S. Avi-Yonah

Articles

International Tax Law has extensive ramifications on the wealth gap between wealthy developed nations and poor developing nations. This divide in prosperity has been made clear again in the global response to the COVID-19 pandemic. Developing nations are currently ill-equipped to adapt to, and regulate, an equitable system of taxation on a domestic level. A further challenge is the difficulty of ensuring that foreign investors, especially multinational corporations, are able to comply with tax regulations. Developed nations such as the United States and members of the European Union must continue to work with developing nations to reduce tax evasion and …

Beyond The "Made In America Tax Plan": Gilti And International Tax Cooperation's Next Golden Age, Steven A. Dean

Faculty Scholarship

Tumultuous times can be particularly difficult for the vulnerable. That may be no less true in the international tax context than it is elsewhere, but disruptive change can also open the door to greater participation by, and rewards for, those long treated as outsiders. With international tax cooperation's first golden age receding into history, new priorities have begun to take root. Unprecedented challenges buffet the international tax regime, suggesting that its future may depend less on its capacity to shield businesses from taxation than on its ability to find common ground among very different states.

International tax cooperation has long …

Perlindungan Hukum Terhadap Wajib Pajak Orang Pribadi Dalam Penerapan Pengampunan Pajak (Studi Di Kantor Pelayanan Pajak Pratama Purwokerto), Imam Wildan Purbo Prakoso

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Tax amnesty is the right of every taxpayer so there's necessary for legal protection and maximum service as the consequence of the tax amnesty provisions, where this research specializes in individual taxpayer in Tax Services Office (KPP) Pratama Purwokerto. The problem of this reseach is about how legal protection of individual taxpayer in implementation and application, and aims to examine and analyze the application and legal protection to individual taxpayer in the implementation of tax amnesty in KPP Pratama Purwokerto.Through normative juridical research by using primary and secondary data that were presented qualitatively and analyzed descriptively it was obtained that …

Pencabutan Kewarganegaraan Tentara Isis Yang Akan Kembali Ke Indonesia, Reza Adhitya Akbar

"Dharmasisya” Jurnal Program Magister Hukum FHUI

ISIS's troops are not only citizens of Iraq or Syria, but come from various citizens and also Islam recruited by ISIS, not excluding Indonesian citizens. Based on the above description, two formulas are defined, namely: (1) What is the legal status of a citizen who is a soldier of ISIS; And (2) Is the Indonesian government obliged to protect its citizens who consciously become ISIS troops. The type of research used is normative legal research. The result of this research is the status of Indonesian Citizen who becomes ISIS soldier can not be revoked his citizenship because it does not …

Toko Roti Sebagai Wajib Pajak Restoran Atau Pajak Pertambahan Nilai, Patardo Yosua Andreas Naibaho

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Restaurant Tax is one of Regional Tax which growing along with the development of the service and tourism sector It is an indirect tax, which paid by customer based on services provided unto them. In its implementation, there are different views on whether a bakery should pay Value Added Tax (VAT) or Restaurant Tax. Therefore, this paper will provide legal analysis on how restaurant tax regulated and identify such conditions to apply VAT or restaurant tax to the bakery that provides a place for customer to consume products.Restaurant tax is regulated by Peraturan Daerah, for example Peraturan Daerah Kota Medan …

The Worst Tax Law Ever Enacted?, Reuven S. Avi-Yonah

Articles

Some tax laws are worse than others. The 1986 Tax Reform Act is generally considered one of the best. The 2017 Tax Cuts and Jobs Act is generally considered one of the worst, although I would say it is too early to tell what its long-term impact might be, and some of its worst features (like the Code Sec. 199A deduction) might be repealed in the future.

Another example of a generally condemned tax law is the American Jobs Creation Act of 2004. This law was a must-pass piece of legislation because Congress needed to react to the sanctions imposed …

The Carbon Price Equivalent: A Metric For Comparing Climate Change Mitigation Efforts Across Jurisdictions, Gabriel Weil

Dickinson Law Review (2017-Present)

Climate change presents a global commons problem: Emissions reductions on the scale needed to meet global targets do not pass a domestic cost-benefit test in most countries. To give national governments ample incentive to pursue deep decarbonization, mutual interstate coercion will be necessary. Many proposed tools of coercive climate diplomacy would require a onedimensional metric for comparing the stringency of climate change mitigation policy packages across jurisdictions. This article proposes and defends such a metric: the carbon price equivalent. There is substantial variation in the set of climate change mitigation policy instruments implemented by different countries. Nonetheless, the consequences of …

Table Of Contents, Seattle University Law Review

Seattle University Law Review

Table of Contents

Directors’ Duty Of Care In Times Of Financial Distress Following The Global Epidemic Crisis, Leon Yehuda Anidjar

Brooklyn Journal of International Law

The global COVID-19 pandemic is causing the large-scale end of life and severe human suffering globally. This massive public health crisis created a significant economic crisis and is reflected in a recession of global production and the collapse of confidence in the functions of markets. Corporations and boards of directors around the world are required to design specific strategies to tackle the negative consequences of the crisis. This is especially true for small and medium-sized enterprises (SMEs) that suffered tremendous economic loss, and their continued existence as ongoing concern is under considerable risk. Given these uncertain financial times, this Article …

Right To Health In Gats: Can The Public Health Exception Pave The Way For Complementarity?, Swati Gola

Pace International Law Review

This paper demonstrates how a right to health approach in the interpretation of the public health exception outlined in GATS Article XIV(b) can bring about a harmonious application of international human rights and international trade law regimes. Focusing on the interpretive value of the right to health for the public health exception in GATS, it examines whether a WTO Member, who has committed itself under GATS to fully liberalize all service sectors that have implications for health (e.g., hospital and other healthcare services), still retains the regulatory space to undertake measures to fulfill their right to health obligations and can …

Health Insurance And The Undocumented Immigrant, Anja Diercks

Honors Theses

The purpose of this thesis is to perform a comparative analysis on how seven different countries (USA, South Africa, Germany, England, Canada, France and Singapore) organize their healthcare system to cope with the issue of undocumented immigrants and whether or not these systems in place were “fair.” The thesis will also explore the possible ways the United States could change to be more inclusive and fairer in the world of healthcare and health insurance for the undocumented immigrant. A study on what fairness means both in ethical and economical terms is done to suggest a new basis of a fair …

Dispute Settlement Under The African Continental Free Trade Area Agreement: A Preliminary Assessment, Olabisi D. Akinkugbe

Articles, Book Chapters, & Popular Press

The African Continental Free Trade Area Agreement (AfCFTA) will add a new dispute settlement system to the plethora of judicial mechanisms designed to resolve trade disputes in Africa. Against the discontent of Member States and limited impact the existing highly legalized trade dispute settlement mechanisms have had on regional economic integration in Africa, this paper undertakes a preliminary assessment of the AfCFTA Dispute Settlement Mechanism (DSM). In particular, the paper situates the AfCFTA-DSM in the overall discontent and unsupportive practices of African States with highly legalized dispute settlement systems and similar WTO-Styled DSMs among other shortcomings. Notwithstanding the transplantation of …

Enough Is As Good As A Feast, Noah C. Chauvin

Seattle University Law Review

Ipse Dixit, the podcast on legal scholarship, provides a valuable service to the legal community and particularly to the legal academy. The podcast’s hosts skillfully interview guests about their legal and law-related scholarship, helping those guests communicate their ideas clearly and concisely. In this review essay, I argue that Ipse Dixit has made a major contribution to legal scholarship by demonstrating in its interview episodes that law review articles are neither the only nor the best way of communicating scholarly ideas. This contribution should be considered “scholarship,” because one of the primary goals of scholarship is to communicate new ideas.

Table Of Contents, Seattle University Law Review

Seattle University Law Review

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International Tax: Tax Treaties, Kim Brooks

OER Texts

This compendium of materials is designed to support the study of tax treaties around the world.

Tax Treaties, The Constitution, And The Noncompulsory Payment Rule, Reuven S. Avi-Yonah

Articles

US Tax treaties have been regarded as self-executing since the first treaty (with France) was ratified in 1932. Rebecca Kysar has argued this raises a doubt on whether the treaties are constitutional, because tax treaties (like other treaties) are negotiated by the executive branch and ratified by the Senate with no involvement by the House, and all tax-raising measures must originate in the House under the Origination Clause (U.S. Const. Art I, section 7, clause 7). Her preferred solution is to make tax treaties non-self executing, but that would reverse the universal practice since 1932, and is therefore unlikely. Moreover, …

Delaware's New Competition, William J. Moon

Faculty Scholarship

According to the standard account in American corporate law, states compete to supply corporate law to American corporations, with Delaware dominating the market. This “competition” metaphor in turn informs some of the most important policy debates in American corporate law.

This Article complicates the standard account, introducing foreign nations as emerging lawmakers that compete with American states in the increasingly globalized market for corporate law. In recent decades, entrepreneurial foreign nations in offshore islands have used permissive corporate governance rules and specialized business courts to attract publicly traded American corporations. Aided in part by a select group of private sector …

Back To Basics: Rethinking Normative Principles In International Tax, Shay Moyal

SJD Dissertations

This dissertation is comprised of the following articles:

• Moyal, Shay Shimon, Back to Basics: Rethinking Normative Principles in International Tax (May 11, 2019). The Tax Lawyer, Volume 73, Issue: 1 (Fall 2019), Also available at SSRN: https://ssrn.com/abstract=3386678 or http://dx.doi.org/10.2139/ssrn.3386678
• Moyal, Shay Shimon, Don't Stop the BEAT (February 03, 2020). “Don’t Stop the BEAT,” Tax Notes Federal, Feb. 3, 2020, pp. 721-735 and Tax Notes International, Feb. 3, 2020, pp. 533-547., also available at SSRN: https://ssrn.com/abstract=3539601
• Moyal, Shay Shimon, Section 267a and the Taxation of Hybrid Mismatches Under the Code (September 10, 2020). The Tax Lawyer, Vol. 74, No. 2, also …

Curbing (Or Not) Foreign Influence On U.S. Politics And Policies Through The Federal Taxation Of Charities, Johnny Rex Buckles

Maryland Law Review

No abstract provided.

Table Of Contents, Seattle University Law Review

Seattle University Law Review

Table of Contents