Open Access. Powered by Scholars. Published by Universities.®
- Discipline
- Institution
- Keyword
-
- Amazon Goldcrest project (1)
- Amazon.com Inc. & Subsidiaries v. Commissioner of Internal Revenue (1)
- Arm's length principle (ALP) (1)
- BEPS project (1)
- Benefit corporation (1)
-
- Comparability analysis (1)
- Congress; Politics; Taxation; Housing (1)
- Corporate Law (1)
- Corporate governance (1)
- Development (1)
- Discretion (1)
- Fair wages (1)
- Fiduciary duties (1)
- For-profit (1)
- Gasoline taxes (1)
- Hendrick v. Maryland (1)
- Highways (1)
- Hybrid (1)
- International tax policy; foreign direct investment; tax integration; United Nations Tax Mode (1)
- Interstate commerce (1)
- Kane v. New Jersey (1)
- Multinational enterprises (MNEs) (1)
- Non-profit (1)
- Profits (1)
- Public benefit corporations (1)
- Registration taxes (1)
- Social enterprises (1)
- Tax (1)
- Taxation; Corporate Law; Business Law; Internet Shopping (1)
- Transfer pricing analysis (1)
- Publication
- Publication Type
Articles 1 - 6 of 6
Full-Text Articles in Tax Law
Amazon Goldcrest Project And The Relevance Of Comparability Analysis Under The Arm's Length Principle, Reuven S. Avi-Yonah
Amazon Goldcrest Project And The Relevance Of Comparability Analysis Under The Arm's Length Principle, Reuven S. Avi-Yonah
Articles
The arm’s length principle, which has long been the guiding rule in the area of transfer pricing, in recent years is increasingly challenged. One of the focus points of discussion is the comparability analysis of intra-group and independent transactions. Especially intangibles do not lend themselves to such analysis, because they are unique in a way that does not match with existent market equilibria. The analysis of the Amazon case in this article reflects this argument.
The Cambridge Handbook Of Social Enterprise Law, Lloyd Histoshi Mayer
The Cambridge Handbook Of Social Enterprise Law, Lloyd Histoshi Mayer
Books
Book Chapters
Lloyd Hitoshi Mayer, Creating a Tax Space for Social Enterprise, in The Cambridge Handbook of Social Enterprise Law 157 (Benjamin Means & Joseph W. Yockey eds., 2018)
While still relatively few in number compared to traditional nonprofit and for-profit organizations, the rise of social enterprises represents a possible disruption of not only existing models of doing business but also areas of law that in many respects have seen little fundamental change for decades. One such area is domestic tax law, where social enterprises currently find themselves subject to the rules of for-profit activities and entities. Here, both scholars …
Contributor, Cassady V. Brewer
Is Latin American Taxation Policy Appropriate For Promoting Foreign Direct Investment In The Region?, Hugo A. Hurtado
Is Latin American Taxation Policy Appropriate For Promoting Foreign Direct Investment In The Region?, Hugo A. Hurtado
Northwestern Journal of International Law & Business
The purpose of this article is to analyze whether the international tax policy adopted by different Latin American countries is the most appropriate for promoting foreign direct investment and what measures can be adopted by these countries in order to improve such policy. I conclude that an integrated international tax policy would promote greater FDI in the region. To achieve this goal, an analysis of the appropriate tax policy must be delivered to a multidisciplinary body with a presence in the whole region that is able to interact with scholars, private practitioners, and treasury ministries to exchange ideas and adapt …
Pro & Con: Should Congress Adopt A New Tax Credit For Buying A Home? Yes: No Recovery Is Possible If Homeowners Lose Their Homes, Jessica D. Gabel
Pro & Con: Should Congress Adopt A New Tax Credit For Buying A Home? Yes: No Recovery Is Possible If Homeowners Lose Their Homes, Jessica D. Gabel
Faculty Publications By Year
No abstract provided.
State Taxation Of Interstate Motor Carriers, Paul G. Kauper
State Taxation Of Interstate Motor Carriers, Paul G. Kauper
Michigan Law Review
Though the Supreme Court has never had occasion to express its views as to the gasoline tax in its relation to interstate motor carriers (see first instalment of this article), it has been confronted with a series of cases involving automobile registration taxes. Every State today imposes such taxes. A brief discussion of the theory and nature of such taxes will aid in understanding their legal consequences.