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Articles 31 - 60 of 84
Full-Text Articles in Tax Law
Designing A 21st Century Corporate Tax – An Advance U.S. Minimum Tax On Foreign Income And Other Measures To Protect The Base, Stephen E. Shay, J. Clifton Fleming Jr., Robert J. Peroni
Designing A 21st Century Corporate Tax – An Advance U.S. Minimum Tax On Foreign Income And Other Measures To Protect The Base, Stephen E. Shay, J. Clifton Fleming Jr., Robert J. Peroni
Faculty Scholarship
The 21st Century has seen unprecedented levels of corporate tax aggressiveness and avoidance. This article continues our exploration of second best international tax reforms that would protect the U.S. corporate tax base and have some likelihood of adoption. In this case, we consider how a U.S. minimum tax on foreign income earned by a controlled foreign corporation should be designed to protect the United States against erosion of its corporate income tax base and to combat tax competition by low-tax intermediary countries. In the authors’ view, a minimum tax should be an interim levy that preserves the residual U.S. tax …
Finishing The Job On Section 356(A)(2): Closing Loopholes And Providing Consistent Treatment To Boot In Tax-Free Reorganizations, Trevor Crowley
Finishing The Job On Section 356(A)(2): Closing Loopholes And Providing Consistent Treatment To Boot In Tax-Free Reorganizations, Trevor Crowley
BYU Law Review
No abstract provided.
G8 Principles: Identifying The Anonymous, Max Biedermann
G8 Principles: Identifying The Anonymous, Max Biedermann
Brigham Young University International Law & Management Review
No abstract provided.
Innovations In The War On Tax Evasion, Tracy A. Kaye
Innovations In The War On Tax Evasion, Tracy A. Kaye
BYU Law Review
Offshore tax evasion is a global problem that requires a global solution. Nevertheless, the United States unilaterally responded to the offshore tax evasion problem by enacting the Foreign Account Tax Compliance Act. FATCA requires foreign banks to report information about financial accounts held by U.S. taxpayers directly to the Internal Revenue Service and imposes a thirty percent withholding tax on certain U.S. payments to any bank that will not cooperate. Yet, U.S. banks were not required to report any information on nonresident account holders (except for Canadians) to anyone. FATCA garnered worldwide attention. The European Union expressed its concerns to …
Effect Of United States V. Williams On The Offshore Voluntary Disclosure Program, Steven Ferraro
Effect Of United States V. Williams On The Offshore Voluntary Disclosure Program, Steven Ferraro
Brigham Young University International Law & Management Review
No abstract provided.
Salience And Sin: Designing Taxes In The New Sin Era, Rachelle Holmes Perkins
Salience And Sin: Designing Taxes In The New Sin Era, Rachelle Holmes Perkins
BYU Law Review
No abstract provided.
Unfair And Unintended: The Tax-Exempt Organization Blocker Loophole, Andrew M. Dougherty
Unfair And Unintended: The Tax-Exempt Organization Blocker Loophole, Andrew M. Dougherty
BYU Law Review
No abstract provided.
Taxing And Tuition: A Legislative Solution To Growing Endowments And The Rising Costs Of A College Degree, Matt Willie
Taxing And Tuition: A Legislative Solution To Growing Endowments And The Rising Costs Of A College Degree, Matt Willie
BYU Law Review
No abstract provided.
Charitable Fsas: A Proposal To Combine Healthcare And Charitable Giving Tax Provisions, Adam Chodorow
Charitable Fsas: A Proposal To Combine Healthcare And Charitable Giving Tax Provisions, Adam Chodorow
BYU Law Review
No abstract provided.
The Harmonization Of Tax Treaties And Domestic Law, Sung-Soo Han
The Harmonization Of Tax Treaties And Domestic Law, Sung-Soo Han
Brigham Young University International Law & Management Review
No abstract provided.
Can Tax Expenditure Analysis Be Divorced From A Normative Tax Base?: A Critique Of The 'New Paradigm' And Its Denouement, J. Clifton Fleming Jr., Robert J. Peroni
Can Tax Expenditure Analysis Be Divorced From A Normative Tax Base?: A Critique Of The 'New Paradigm' And Its Denouement, J. Clifton Fleming Jr., Robert J. Peroni
Faculty Scholarship
Tax expenditure analysis (TEA) requires a baseline for identifying tax provisions that provide subsidies or incentives instead of serving to define the tax base and to implement the tax. With respect to the federal income tax, the baseline historically has been the Schanz-Haig-Simons (SHS) definition of income with a few modifications. Critics have continuously and strongly attacked TEA by characterizing the SHS baseline as unprincipled, imprecise, and insufficiently related to our hybrid income/consumption tax system as it actually exists. Since the baseline is hopelessly defective, so the critics argue, TEA is fatally dysfunctional and the results of its application to …
Reinvigorating Tax Expenditure Analysis And Its International Dimension, J. Clifton Fleming Jr., Robert J. Peroni
Reinvigorating Tax Expenditure Analysis And Its International Dimension, J. Clifton Fleming Jr., Robert J. Peroni
Faculty Scholarship
Tax expenditure analysis (TEA) was rigorously criticized from its inception and continues to draw negative reviews. Notwithstanding this criticism, the Congressional Budget and Impoundment Control Act of 1974 requires the President's annual budget submission to contain a list of tax expenditures, and Congress's Joint Committee on Taxation has produced its own tax expenditure list each year since 1972. Although TEA has not restrained or reversed the growth of tax expenditures, TEA continues to play a major role in tax policy debates to the chagrin of its detractors. The persistence of TEA in a hostile environment suggests that it has meaningful …
Same-Sex Marriage And Taxes, Stephen T. Black
Same-Sex Marriage And Taxes, Stephen T. Black
Brigham Young University Journal of Public Law
No abstract provided.
Section 965: A Traditional Corporate Tax Policy, Jessica C. Kornberg
Section 965: A Traditional Corporate Tax Policy, Jessica C. Kornberg
Brigham Young University International Law & Management Review
No abstract provided.
Third-Party Profit-Taking In Tax Exemption Jurisprudence, Darryll K. Jones
Third-Party Profit-Taking In Tax Exemption Jurisprudence, Darryll K. Jones
BYU Law Review
No abstract provided.
Replacing The Federal Income Tax With A Postpaid Consumption Tax: Preliminary Thoughts Regarding A Government Matching Program For Wealthy Investors And A New Tax Policy Lens, J. Clifton Fleming Jr.
Replacing The Federal Income Tax With A Postpaid Consumption Tax: Preliminary Thoughts Regarding A Government Matching Program For Wealthy Investors And A New Tax Policy Lens, J. Clifton Fleming Jr.
Faculty Scholarship
In recent years, proposals have been made to replace the federal income tax with a postpaid consumption tax - that is, a federal value added tax ("VAT"), a federal retail sales tax ("RST"), or a federal cash-flow (consumed income) tax. Because these taxes can be constructed so that they are indistinguishable at the level of the ultimate consumer in terms of their principal effects, and because a prominent recent proposal is the RST approach, I have written this article in terms of an RST/income tax comparison. The analysis, however, would be mostly the same if the income tax was compared …
Political Silence At Church: The Empty Threat Of Removing Tax-Exempt Status For Insubstantial Attempts To Influence Legislation, David M. Andersen
Political Silence At Church: The Empty Threat Of Removing Tax-Exempt Status For Insubstantial Attempts To Influence Legislation, David M. Andersen
BYU Law Review
No abstract provided.
Tax Protestors And Penalties: Ensuring Perceived Fairness And Mitigating Systemic Costs, Danshera Cords
Tax Protestors And Penalties: Ensuring Perceived Fairness And Mitigating Systemic Costs, Danshera Cords
BYU Law Review
No abstract provided.
American Offshore Business Tax Planning: Can Australian Lawyers Get A Piece Of The Action?, J Clifton Fleming, Jr.
American Offshore Business Tax Planning: Can Australian Lawyers Get A Piece Of The Action?, J Clifton Fleming, Jr.
Faculty Scholarship
No abstract provided.
Trade Secrets And Confidentiality: Attorney Ethics In The Silent World Of Tax Planning, Andrew Franklin Peterson
Trade Secrets And Confidentiality: Attorney Ethics In The Silent World Of Tax Planning, Andrew Franklin Peterson
Brigham Young University Journal of Public Law
No abstract provided.
Tax Expenditures, Social Justice, And Civil Rights: Espanding The Scope Of Civil Rights Laws To Apply To Tax-Exempt Charities, David A. Brennen
Tax Expenditures, Social Justice, And Civil Rights: Espanding The Scope Of Civil Rights Laws To Apply To Tax-Exempt Charities, David A. Brennen
BYU Law Review
No abstract provided.
Deferral: Consider Ending It Instead Of Expanding It, J. Clifton Fleming Jr.
Deferral: Consider Ending It Instead Of Expanding It, J. Clifton Fleming Jr.
Faculty Scholarship
No abstract provided.
Electronic Commerce And The State And Federal Tax Bases, J. Clifton Fleming Jr.
Electronic Commerce And The State And Federal Tax Bases, J. Clifton Fleming Jr.
BYU Law Review
The federal income tax does not apply to profits generated by pure mail order sales originating from outside the United States, and state and local consumption taxes are effectively inapplicable to pure mail order sales originating from outside the taxing jurisdiction. These conclusions seem fully applicable to federal taxation of income from sales that are initially solicited through Internet advertising and then transacted over the Internet between a customer in the United States and an out-of-country seller's out-of-country website. Similar conclusions are also, arguably, applicable in the case of state and local consumption taxes. Extension of the mail order tax …
Leveling The Playing Field: A Business Perspective On Taxing E-Commerce, Val John Christensen
Leveling The Playing Field: A Business Perspective On Taxing E-Commerce, Val John Christensen
BYU Law Review
No abstract provided.
U.S. Taxation Of Profits From Internet Software Sales - An Electronic Commerce Case Study, J. Clifton Fleming Jr.
U.S. Taxation Of Profits From Internet Software Sales - An Electronic Commerce Case Study, J. Clifton Fleming Jr.
Faculty Scholarship
No abstract provided.
Getting Serious About Curtailing Deferral Of Us Tax On Foreign Source Income, Robert J. Peroni, J. Clifton Fleming Jr., Stephen E. Shay
Getting Serious About Curtailing Deferral Of Us Tax On Foreign Source Income, Robert J. Peroni, J. Clifton Fleming Jr., Stephen E. Shay
Faculty Scholarship
When a U.S. person conducts business or investment activity abroad through a foreign corporation in a country that imposes only low rates of tax, the so-called deferral privilege allows the U.S. taxpayer to defer substantial amounts of U.S. tax at the cost of only a small foreign levy. Hence, the deferral privilege operates as a tax subsidy of sorts for U.S. persons with operations in low tax foreign countries and provides a major incentive for U.S. persons to shift their business operations and investments to foreign countries that impose little or no tax on the earnings of the foreign corporations.To …
The Deceptively Disparate Treatment Of Business And Investment Interest Expense Under A Cash-Flow Consumption Tax And A Schanz-Haig-Simons Income Tax, J. Clifton Fleming, Jr.
The Deceptively Disparate Treatment Of Business And Investment Interest Expense Under A Cash-Flow Consumption Tax And A Schanz-Haig-Simons Income Tax, J. Clifton Fleming, Jr.
Faculty Scholarship
No abstract provided.
Ending The Irs As We Know It: Thoughts From Outside The Beltway, J. Clifton Fleming Jr.
Ending The Irs As We Know It: Thoughts From Outside The Beltway, J. Clifton Fleming Jr.
Faculty Scholarship
No abstract provided.
Scoping Out The Uncertain Simplification (Complication?) Effects Of Vats, Bats, And Consumed Income Taxes, J. Clifton Fleming Jr.
Scoping Out The Uncertain Simplification (Complication?) Effects Of Vats, Bats, And Consumed Income Taxes, J. Clifton Fleming Jr.
Faculty Scholarship
No abstract provided.
Stock Redemptions And The Family-Owned Corporation: Tax Traps Oll The Path To Capital Gain Treatment, Scott E. Copple
Stock Redemptions And The Family-Owned Corporation: Tax Traps Oll The Path To Capital Gain Treatment, Scott E. Copple
BYU Law Review
No abstract provided.