Open Access. Powered by Scholars. Published by Universities.®
- Discipline
-
- Other Law (28)
- International Law (19)
- Property Law and Real Estate (16)
- Taxation-Federal (16)
- Taxation-Transnational (16)
-
- Business Organizations Law (15)
- Legislation (13)
- Law and Economics (11)
- Constitutional Law (9)
- Internet Law (9)
- Administrative Law (8)
- Commercial Law (8)
- Comparative and Foreign Law (7)
- Taxation-State and Local (7)
- State and Local Government Law (6)
- Bankruptcy Law (5)
- Consumer Protection Law (5)
- Jurisprudence (5)
- Law and Society (5)
- Supreme Court of the United States (5)
- Banking and Finance Law (4)
- Courts (4)
- Estates and Trusts (4)
- Legal Remedies (4)
- Civil Law (3)
- Civil Rights and Discrimination (3)
- Common Law (3)
- Contracts (3)
- Keyword
-
- Base Erosion (9)
- Tax Treaties (9)
- BEPS (6)
- International Tax (5)
- OECD (5)
-
- Profit Shifting (5)
- Double Taxation (4)
- Organisation for Economic Co-operation and Development (4)
- Tax Treaty (4)
- Base Erosion and Profit Shifting (3)
- Bilateral (3)
- Organisation for Economic Co-operation and Development (OECD) (3)
- Profit Sharing (3)
- United States (3)
- Action Plan (2)
- Capital Gains (2)
- Compatibility (2)
- G20 (2)
- IRC (2)
- Independent Contractor (2)
- Internal Revenue Code (2)
- International Tax Regime (2)
- Jurisdiction (2)
- Limitation on Benefits (2)
- Multilateral (2)
- OECD Model Treaty (2)
- Patronage Dividend (2)
- Payroll Taxes (2)
- Permanent Establishment (2)
- Self-Employment (2)
- Publication Year
- Publication
- Publication Type
Articles 31 - 60 of 120
Full-Text Articles in Tax Law
Your Uber Driver Is Here, But Their Benefits Are Not: The Abc Test, Assembly Bill 5, And Regulating Gig Economy Employers, Brian A. Brown Ii
Your Uber Driver Is Here, But Their Benefits Are Not: The Abc Test, Assembly Bill 5, And Regulating Gig Economy Employers, Brian A. Brown Ii
Brooklyn Journal of Corporate, Financial & Commercial Law
In September 2019, California passed Assembly Bill 5 (AB 5) which adopts the ABC test as the standard for determining whether an individual worker is an employee or an independent contractor. This legislation is aimed at gig economy employers, such as Uber, whose workers are arguably misclassified as independent contractors, ultimately denying them access to benefits and the ability to unionize. This Note will discuss AB 5 by identifying the successes and pitfalls of the legislation. While AB 5 is a step in the right direction, the bill still needs to be refined to avoid gaps in enforcement. Further, this …
Consumers' Declining Power In The Fintech Auto Loan Market, Pamela Foohey
Consumers' Declining Power In The Fintech Auto Loan Market, Pamela Foohey
Brooklyn Journal of Corporate, Financial & Commercial Law
Automobiles have become part of America’s infrastructure. For most people, having access to a car is crucial to their livelihoods and they will take on significant amounts of debt to purchase vehicles. Auto debt is unlike any other consumer debt, both in its structure, which allows creditors to easily seize collateral, and in its lack of regulation. The unique and lucrative nature of auto debt has not gone unnoticed by lenders or by companies leveraging fintech to offer people new ways to purchase cars and car loans. This Article assesses the evolving marketplace for auto sales, leasing, and loans to …
Symposium: Consumer Welfare Market Structure And Political Power, Edward J. Janger
Symposium: Consumer Welfare Market Structure And Political Power, Edward J. Janger
Brooklyn Journal of Corporate, Financial & Commercial Law
Two competing visions dominate the fields of antitrust and consumer protection: neo-liberal and progressive. The neo-classical approach is associated with Robert Bork and the Law and Economics Movement. The progressive strand is older, identified with Brandeis and early 20th Century social reform. As a matter of chronology the Brandeisian view dominated into the 1970s, but from 1980, until recently, the Borkian law and economics approach has been in ascendancy in Congress, the academy, and in the courts. Technological change and events in the broader economy have caused the politics and the academic focus to shift. The financial crisis of 2008-09 …
Twenty Things Real Estate Attorneys Can Do To Not Mess Up A Section 1031 Exchange (Part 2: Items 11-20), Bradley T. Borden
Twenty Things Real Estate Attorneys Can Do To Not Mess Up A Section 1031 Exchange (Part 2: Items 11-20), Bradley T. Borden
Faculty Scholarship
No abstract provided.
Debugging Irs Notice 2014-21: Creating A Viable Cryptocurrency Taxation Plan, Alex Ankier
Debugging Irs Notice 2014-21: Creating A Viable Cryptocurrency Taxation Plan, Alex Ankier
Brooklyn Law Review
In 2014, the Internal Revenue Service (IRS) issued Notice 2014-21 in an attempt to address issues with cryptocurrency taxation, essentially reaching the conclusion that cryptocurrency must be treated like property for purposes of taxation. In the time since the IRS pronouncement, several academics have called for an alternative treatment known as “currency treatment.” Each treatment inadequately addresses the comprehensive issues surrounding cryptocurrency because they offer wholesale treatment to nuanced issues with valid concerns from each side. To truly allow this emerging industry to flourish and gain societal acceptance, artful policymaking is required. This note provides an example of such policymaking. …
South Dakota V. Wayfair: An Ill-Conceived Blow To The Free Flow Of Interstate Commerce, Revel Shinn Atkinson
South Dakota V. Wayfair: An Ill-Conceived Blow To The Free Flow Of Interstate Commerce, Revel Shinn Atkinson
Brooklyn Journal of Corporate, Financial & Commercial Law
For more than a century, brick-and-mortar retailers have been losing local customers—first with the rise of mail-order houses and then more acutely with the rapid growth of online retail. As a result, states have noticed a significant loss in sales tax revenue. While an equivalent amount of tax is typically still owed to the state in the form of a use tax, which is to be remitted to the state by the customer, because these taxes are not automatically collected at the time of the sale, customers have overwhelmingly elected not to pay them. In an effort to recover this …
Qap Out: Why The Federal Government Should Require More From How States Allocate Low-Income Housing Tax Credits, Connor Blancato
Qap Out: Why The Federal Government Should Require More From How States Allocate Low-Income Housing Tax Credits, Connor Blancato
Journal of Law and Policy
Prohibitively high land acquisition and construction costs block affordable housing developers from using the Low-Income Housing Tax Credit program in high opportunity areas. Policymakers must study the history of housing policy in the United States and realize that the LIHTC program works because it suitably balances previously problematic private-market competition, federalism concerns, and compliance issues. Federal lawmakers can look to Qualified Allocation Plans drafted by individual states as a way to encourage the construction of affordable housing without upsetting this equilibrium. To encourage such development, the federal government can require states, in determining tax credit allocations through QAPs, to give …
Twenty Things Real Estate Attorneys Can Do To Not Mess Up A Section 1031 Exchange (Part I: Items 1-10), Bradley T. Borden
Twenty Things Real Estate Attorneys Can Do To Not Mess Up A Section 1031 Exchange (Part I: Items 1-10), Bradley T. Borden
Faculty Scholarship
No abstract provided.
Foundation Regulation In Our Age Of Impact, Dana Brakman Reiser
Foundation Regulation In Our Age Of Impact, Dana Brakman Reiser
Faculty Scholarship
No abstract provided.
Discounts For Fractional Ownership Of Real Property Are Accepted, So Why Haven’T The Irs And Courts Accepted Discounts For Fractional Ownership Of Artwork?, Maren N. Eisenmesser
Discounts For Fractional Ownership Of Real Property Are Accepted, So Why Haven’T The Irs And Courts Accepted Discounts For Fractional Ownership Of Artwork?, Maren N. Eisenmesser
Brooklyn Journal of Corporate, Financial & Commercial Law
In 2014, the Fifth Circuit held that Mr. Elkins’s estate was entitled to apply a fractional ownership discount to determine the taxable value of the undivided interest in artwork. The estate received a $14 million refund plus interest. The Internal Revenue Code directs taxpayers to value the items in a gross estate at their fair market value. Fractional ownership adds another problem in the valuation of an estate’s interest property. In general, courts have accepted fractional ownership discounts for real property. In contrast, courts have been reluctant to apply a fractional ownership discount for artwork. This Note will argue that …
The Oecd Multilateral Tax Instrument: A Model For Reforming The International Investment Regime?, Wolfgang Alschner
The Oecd Multilateral Tax Instrument: A Model For Reforming The International Investment Regime?, Wolfgang Alschner
Brooklyn Journal of International Law
The international tax and investment regimes display striking similarities. They are both based on thousands of bilateral treaties that follow similar principles but differ in fine print. They each facilitate the free flow of international capital by respectively disciplining fiscal and regulatory host state conduct. Finally, they share common historical foundations and have experienced similar periods of rapid diffusion and deep contestation. Yet, while the international tax regime recently accomplished a sweeping reform to solve a decades-old legitimacy crisis, the investment regime is still grappling with its own legitimacy crisis and reform. In 2018, the multilateral tax instrument (MLI) entered …
Global Implementation Of Soda Taxes: Is There A Better Solution For Combatting Obesity?, Lauren Cedeno
Global Implementation Of Soda Taxes: Is There A Better Solution For Combatting Obesity?, Lauren Cedeno
Brooklyn Journal of International Law
As incidences of overweight and obese populations continue to increase around the world, countries are looking for ways to decrease the prevalence of this epidemic. Soda and SSB taxes have increased in prevalence as countries seek to address the health problems associated with consumption of soda and other sugary beverages. This Note explores the implementation of these taxes in Mexico, Europe, and the United States. In analyzing these taxes, this Note seeks to gain a greater understanding of whether these taxes have impacted overweight and obesity rates in the countries and municipalities that have enacted them. This Note argues that …
Partnership-Related Relatedness: Measuring Partners' Capital Interests And Profits Interests, Bradley T. Borden
Partnership-Related Relatedness: Measuring Partners' Capital Interests And Profits Interests, Bradley T. Borden
Faculty Scholarship
No abstract provided.
Partnership-Related Relatedness: Measuring Partners' Capital Interests And Profits Interests, Bradley T. Borden
Partnership-Related Relatedness: Measuring Partners' Capital Interests And Profits Interests, Bradley T. Borden
Faculty Scholarship
No abstract provided.
Safeguarding Democracy In Europe: A Bulwark Against Hungary’S Subversion Of Civil Society, Hannah J. Sarokin
Safeguarding Democracy In Europe: A Bulwark Against Hungary’S Subversion Of Civil Society, Hannah J. Sarokin
Brooklyn Journal of International Law
Spurred in large part by a mounting humanitarian crisis in Syria, the 2015 migrant crisis exposed deeply rooted fractures within the European Union regarding refugee resettlement. While the European Union worked to develop a synchronized response to the influx of refugees and asylees, Hungary defiantly sought to close its borders. In doing so, the Hungarian government targeted not only those seeking refuge, but its own civil society. In a series of opaque and overtly punitive legislative acts passed in the summer of 2018, Hungary criminalized any civil society activities that facilitate or assist with immigration. This Note will analyze the …
Investing In A Qualified Opportunity Fund: A Viable Alternative To A Section 1031 Drop-Swap Cash-Out, Bradley T. Borden
Investing In A Qualified Opportunity Fund: A Viable Alternative To A Section 1031 Drop-Swap Cash-Out, Bradley T. Borden
Faculty Scholarship
No abstract provided.
Investing In A Qualified Opportunity Fund: A Viable Alternative To A Section 1031 Drop-Swap Cash-Out, Bradley T. Borden
Investing In A Qualified Opportunity Fund: A Viable Alternative To A Section 1031 Drop-Swap Cash-Out, Bradley T. Borden
Faculty Scholarship
No abstract provided.
Dynamic Legislation, Rebecca M. Kysar
Basic And Non-Basic Tax Tips For Leasing Lawyers, Bradley T. Borden
Basic And Non-Basic Tax Tips For Leasing Lawyers, Bradley T. Borden
Faculty Scholarship
No abstract provided.
Code Sec. 1031, The Final Code Sec. 199a Regulations, Bonus Depreciation Proposed Regulations, And Ozone Drop-Swap Cash-Outs, Bradley T. Borden
Code Sec. 1031, The Final Code Sec. 199a Regulations, Bonus Depreciation Proposed Regulations, And Ozone Drop-Swap Cash-Outs, Bradley T. Borden
Faculty Scholarship
No abstract provided.
Basic And Non-Basic Tax Tips For Leasing Lawyers, Bradley T. Borden
Basic And Non-Basic Tax Tips For Leasing Lawyers, Bradley T. Borden
Faculty Scholarship
No abstract provided.
Section 1031 Exchanges And The 20 Percent Business Deduction Under Irc Section 199a, Bradley T. Borden
Section 1031 Exchanges And The 20 Percent Business Deduction Under Irc Section 199a, Bradley T. Borden
Faculty Scholarship
No abstract provided.
Contribution And Distribution Flexibility And Tax Pass-Through Entities, Bradley T. Borden, Brett Freudenberg
Contribution And Distribution Flexibility And Tax Pass-Through Entities, Bradley T. Borden, Brett Freudenberg
Faculty Scholarship
No abstract provided.
Basic And Non-Basic Tax Tips For Leasing Lawyers, Bradley T. Borden
Basic And Non-Basic Tax Tips For Leasing Lawyers, Bradley T. Borden
Faculty Scholarship
No abstract provided.
Code Sec. 1031 After The 2017 Tax Act, Bradley T. Borden
Code Sec. 1031 After The 2017 Tax Act, Bradley T. Borden
Faculty Scholarship
No abstract provided.
The New Welfare Rights, Susannah Camic Tahk
The New Welfare Rights, Susannah Camic Tahk
Brooklyn Law Review
Participating in the tax system gives rise to what could be enormously powerful rights for poor people. The tax system has become one of the main tools the United States uses to fight poverty. A thick bundle of tax rights accompanies the many tax antipoverty programs. This paper is the first to recognize the potentially substantial rights that poor people have through the tax code. For decades, poverty law advocates and scholars have lamented the decline of the “welfare rights” that poor people once had in their benefits. No one has yet recognized that in fact poor people still have …
Quantitative Prediction Model Of Tax Law's Substantial Authority, Bradley T. Borden, Sang Hee Lee
Quantitative Prediction Model Of Tax Law's Substantial Authority, Bradley T. Borden, Sang Hee Lee
Faculty Scholarship
No abstract provided.
Tax Law And The Eroding Budget Process, Rebecca M. Kysar
Tax Law And The Eroding Budget Process, Rebecca M. Kysar
Faculty Scholarship
No abstract provided.
Effect Of Irs Nonacquiesence On Tax Planning And Reporting, Bradley T. Borden
Effect Of Irs Nonacquiesence On Tax Planning And Reporting, Bradley T. Borden
Faculty Scholarship
No abstract provided.
Something's Gotta Give: Origin-Based E-Commerce Sales Tax, Juliana Frenkel
Something's Gotta Give: Origin-Based E-Commerce Sales Tax, Juliana Frenkel
Brooklyn Journal of Corporate, Financial & Commercial Law
How to tax interstate online purchases is a frequently debated and contentious topic in the business and tax arena. There are numerous parties affected when a transaction occurs and each affected party would like a taxation policy that benefits its own economic interests, without regard for others. Neither the legislative nor the judicial branch has successfully resolved this e-commerce taxation issue. With the growing need for tax revenue, it is prudent for Congress to finally resolve this circuit split and agree on a unifying Online Sales Tax Law. As opposed to the vast majority of proposals pending in Congress, this …