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Articles 1 - 4 of 4
Full-Text Articles in Taxation-Transnational
The Tbt Agreement’S Failure To Solve U.S. - Cool, Elinore R. Carroll
The Tbt Agreement’S Failure To Solve U.S. - Cool, Elinore R. Carroll
Georgia Journal of International & Comparative Law
No abstract provided.
The Trade Act Of 1974: Soviet-American Commercial Relations And The Future, Kenneth Klein
The Trade Act Of 1974: Soviet-American Commercial Relations And The Future, Kenneth Klein
Georgia Journal of International & Comparative Law
No abstract provided.
The Foreign Account Tax Compliance Act: The Solution Or The Problem?, Sophie S. Chou
The Foreign Account Tax Compliance Act: The Solution Or The Problem?, Sophie S. Chou
CMC Senior Theses
Tax evasion has been happening for decades, but after the highly publicized cases with two foreign banks, LGT and UBS, the United States (US) is cracking down on tax evaders. The latest addition to the Internal Revenue Service (IRS)’s repertoire of enforcement tools is the Foreign Account Tax Compliance Act, otherwise known as FATCA. The Act was enacted to incentivize tax information release by foreign financial institutions (FFIs) who would otherwise face a 30% withholding tax on any US source income. The question was whether or not the design of the Act and its implementation successfully met this goal.
This …
Hillenmeyer, "Convenience Of The Employer," And The Taxation Of Nonresidents' Incomes, Edward A. Zelinsky
Hillenmeyer, "Convenience Of The Employer," And The Taxation Of Nonresidents' Incomes, Edward A. Zelinsky
Articles
In Hillenmeyer v. Cleveland Board of Review, Ohio’s Supreme Court unanimously declared that Cleveland’s municipal income tax violated the Due Process Clause of the U.S. Constitution by taxing a nonresident athlete under the “games-played” method rather than the “duty-days” method. According to the Ohio court, the games-played approach overtaxed Mr. Hillenmeyer by allocating to Cleveland Mr. Hillenmeyer’s compensation from the Chicago Bears using the percentage of the Bears’ games played in Cleveland. By this approach, Cleveland taxed Mr. Hillenmeyer extraterritorially, reaching income he earned from services he performed for the Bears outside of Cleveland’s borders. Due Process, the Ohio …