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Taxation-Transnational Commons

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Full-Text Articles in Taxation-Transnational

Tax Incentives In Three Common Markets, Sarah Khaled Alsultan May 2022

Tax Incentives In Three Common Markets, Sarah Khaled Alsultan

Georgia Journal of International & Comparative Law

There are three approaches to dealing with tax incentives within common markets: permit them, limit them, or harmonize them. Broadly speaking, the United States (U.S.) follows the first approach, the European Union (EU) adopts the second, and the Gulf Cooperation Council (GCC) pursues the third by harmonizing some tax incentives, particularly those offered to the industrial sector. Unlike the U.S. and EU common markets, where incentives have gained significant scholarly attention, no academic literature exists on the legal framework of tax incentives in GCC common market. This work attempts to compensate for this insufficiency in scholarship and compares the three …


No, You Really Don't Have To Pay: Protecting Tax Havens, Max Matthew Wallace Ii May 2018

No, You Really Don't Have To Pay: Protecting Tax Havens, Max Matthew Wallace Ii

Georgia Journal of International & Comparative Law

No abstract provided.


The European Company, Pieter Sanders Dec 2016

The European Company, Pieter Sanders

Georgia Journal of International & Comparative Law

No abstract provided.


The Tbt Agreement’S Failure To Solve U.S. - Cool, Elinore R. Carroll Sep 2016

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 Jul 2016

The Trade Act Of 1974: Soviet-American Commercial Relations And The Future, Kenneth Klein

Georgia Journal of International & Comparative Law

No abstract provided.


Conference Summary: Problems And Prospects Of Trade With Eastern Europe And China, Chesterfield H. Smith, William C. Mott, William J. Casey, Philip M. Landrum, Jacobus T. Severiens, Dean Rusk, Evgeniy V. Bugrov, Andrzej B. Burzynski, Gabriel M. Wilner, Peter M. Flanigan, Benjamin Busch, Victor Hoa Li, Graham Metson, Donald Clark, Reg Murphy, Charles Hodgkins, C.C. Van Den Heuvel, Jeremy Russell, David Winter Jun 2016

Conference Summary: Problems And Prospects Of Trade With Eastern Europe And China, Chesterfield H. Smith, William C. Mott, William J. Casey, Philip M. Landrum, Jacobus T. Severiens, Dean Rusk, Evgeniy V. Bugrov, Andrzej B. Burzynski, Gabriel M. Wilner, Peter M. Flanigan, Benjamin Busch, Victor Hoa Li, Graham Metson, Donald Clark, Reg Murphy, Charles Hodgkins, C.C. Van Den Heuvel, Jeremy Russell, David Winter

Georgia Journal of International & Comparative Law

No abstract provided.


Book Review: International Tax Planning. By Barry Spitz. London, England: Butterworth & Co. Ltd., 1972. Pp. Xxiii, 159. $12.15 (U.S.)., Donald O. Clark Jun 2016

Book Review: International Tax Planning. By Barry Spitz. London, England: Butterworth & Co. Ltd., 1972. Pp. Xxiii, 159. $12.15 (U.S.)., Donald O. Clark

Georgia Journal of International & Comparative Law

No abstract provided.


Book Review: The Gatt - Law And International Economic Organization. By Kenneth W. Dam. Chicago And London: The University Of Chicago Press, 1970. Pp. Xvii, 480. $15.00., Pasco M. Bowman Ii Apr 2016

Book Review: The Gatt - Law And International Economic Organization. By Kenneth W. Dam. Chicago And London: The University Of Chicago Press, 1970. Pp. Xvii, 480. $15.00., Pasco M. Bowman Ii

Georgia Journal of International & Comparative Law

No abstract provided.


Recent Developments And Future Prospects Of The Common Market, Michael Waelbroeck Apr 2016

Recent Developments And Future Prospects Of The Common Market, Michael Waelbroeck

Georgia Journal of International & Comparative Law

No abstract provided.


Tax Treaties-Reciprocal Exchange Of Information-Summons Power Contained In Irc Section 7602 May Be Used To Obtain Information From Domestic Sources For Use By Canadian Authorities In Investigating The Canadian Tax Liability Of A Canadian Company, Tim J. Floyd Apr 2016

Tax Treaties-Reciprocal Exchange Of Information-Summons Power Contained In Irc Section 7602 May Be Used To Obtain Information From Domestic Sources For Use By Canadian Authorities In Investigating The Canadian Tax Liability Of A Canadian Company, Tim J. Floyd

Georgia Journal of International & Comparative Law

No abstract provided.


Tax Incentives To Exportation: Alternatives To Disc, Timothy A. Peterson Oct 2015

Tax Incentives To Exportation: Alternatives To Disc, Timothy A. Peterson

Georgia Journal of International & Comparative Law

No abstract provided.


Host Country Taxation Of Transfer Of Technology Transactions, Guillermo Cabanellas, Luis Bertone May 2015

Host Country Taxation Of Transfer Of Technology Transactions, Guillermo Cabanellas, Luis Bertone

Georgia Journal of International & Comparative Law

No abstract provided.


Proposed Congressional Limitations On State Taxation Of Multinational Corporations, Kristen Gustafson Apr 2015

Proposed Congressional Limitations On State Taxation Of Multinational Corporations, Kristen Gustafson

Georgia Journal of International & Comparative Law

No abstract provided.


Taxation Aspects Of Foreign Investments In India, Udai V. Singh Apr 2015

Taxation Aspects Of Foreign Investments In India, Udai V. Singh

Georgia Journal of International & Comparative Law

No abstract provided.


Sovereign Immunity - Taxation - Residence Of Foreign Sovereign Diplomatic And Consular Staff Is Immune From Taxation Under A Bilateral Agreement And The Foreign Sovereign Immunities Act, Maija S. Blaubergs Apr 2015

Sovereign Immunity - Taxation - Residence Of Foreign Sovereign Diplomatic And Consular Staff Is Immune From Taxation Under A Bilateral Agreement And The Foreign Sovereign Immunities Act, Maija S. Blaubergs

Georgia Journal of International & Comparative Law

No abstract provided.


Income Tax - Foreign Earned Income Exclusion - Effect Of The Economic Recovery Tax Act Of 1981 On Citizens Or Residents Of The United States Living Abroad, Jonathan M. Engram Apr 2015

Income Tax - Foreign Earned Income Exclusion - Effect Of The Economic Recovery Tax Act Of 1981 On Citizens Or Residents Of The United States Living Abroad, Jonathan M. Engram

Georgia Journal of International & Comparative Law

No abstract provided.


Income Tax - Deductions For Facilitating Payments To Foreign Government Officials, Birney Bull Apr 2015

Income Tax - Deductions For Facilitating Payments To Foreign Government Officials, Birney Bull

Georgia Journal of International & Comparative Law

No abstract provided.


United States Bilateral Investment Treaties: Egypt And Panama, Deidre A. Cody Apr 2015

United States Bilateral Investment Treaties: Egypt And Panama, Deidre A. Cody

Georgia Journal of International & Comparative Law

No abstract provided.


Foreign Oil And Taxation: The Need For A Coordinated Energy Policy, E.C. Lashbrooke Jr. Mar 2015

Foreign Oil And Taxation: The Need For A Coordinated Energy Policy, E.C. Lashbrooke Jr.

Georgia Journal of International & Comparative Law

No abstract provided.


The Treasury's Twenty Year Battle With Treaty Shopping: Article 16 Of The 1977 United States Model Treaty, Robert R. Oliva Mar 2015

The Treasury's Twenty Year Battle With Treaty Shopping: Article 16 Of The 1977 United States Model Treaty, Robert R. Oliva

Georgia Journal of International & Comparative Law

No abstract provided.


Mining Investment In Brazil, Peru, And Mexico: A Practical Methodology, Gerald J. Pels Mar 2015

Mining Investment In Brazil, Peru, And Mexico: A Practical Methodology, Gerald J. Pels

Georgia Journal of International & Comparative Law

No abstract provided.


Book Review: Bibliography On Taxation Of Foreign Operations And Foreigners. Elisabeth A. Owens And Gretchen A. Hovemeyer. Cambridge, Massachusetts: International Tax Program, The Law School Of Harvard University, 1983., John C. O'Byrne Mar 2015

Book Review: Bibliography On Taxation Of Foreign Operations And Foreigners. Elisabeth A. Owens And Gretchen A. Hovemeyer. Cambridge, Massachusetts: International Tax Program, The Law School Of Harvard University, 1983., John C. O'Byrne

Georgia Journal of International & Comparative Law

No abstract provided.


Disc To Fsc: A Small Business Alternative?, Scott J. Klosinski Feb 2015

Disc To Fsc: A Small Business Alternative?, Scott J. Klosinski

Georgia Journal of International & Comparative Law

No abstract provided.


Tax Reform Act Of 1984 - International Related-Party Factoring - A Major Tax Loophole For Multinational Corporations Is Closed, Phil Conner Feb 2015

Tax Reform Act Of 1984 - International Related-Party Factoring - A Major Tax Loophole For Multinational Corporations Is Closed, Phil Conner

Georgia Journal of International & Comparative Law

No abstract provided.


Tax Reform Act Of 1984 - Netherlands Antilles - Effect Of The Repeal Of The Withholding Tax On Portfolio Interest Payments To Foreign Investors, Lee C. Dilworth Feb 2015

Tax Reform Act Of 1984 - Netherlands Antilles - Effect Of The Repeal Of The Withholding Tax On Portfolio Interest Payments To Foreign Investors, Lee C. Dilworth

Georgia Journal of International & Comparative Law

No abstract provided.


New Tax Withholding Rules For Foreign-Owned United States Real Estate, John D. Maiers Feb 2015

New Tax Withholding Rules For Foreign-Owned United States Real Estate, John D. Maiers

Georgia Journal of International & Comparative Law

No abstract provided.


Arbitration - Arbitrability Of Antitrust Claims Arising From An International Commercial Contract - Mitsubishi Motors Corp. V. Soler Chrysler-Plymouth, Inc., 105 S. Ct. 3346 (1985)., William L. Blagg Jan 2015

Arbitration - Arbitrability Of Antitrust Claims Arising From An International Commercial Contract - Mitsubishi Motors Corp. V. Soler Chrysler-Plymouth, Inc., 105 S. Ct. 3346 (1985)., William L. Blagg

Georgia Journal of International & Comparative Law

No abstract provided.


The Joint Venture And Related Contract Laws Of Mainland China And Taiwan: A Comparative Analysis, Clyde D. Stoltenberg, David W. Mcclure Jan 2015

The Joint Venture And Related Contract Laws Of Mainland China And Taiwan: A Comparative Analysis, Clyde D. Stoltenberg, David W. Mcclure

Georgia Journal of International & Comparative Law

No abstract provided.


The North American Free Trade Agreement (Nafta): Good For Jobs, For The Environment, And For America, Thomas J. Schoenbaum Nov 2014

The North American Free Trade Agreement (Nafta): Good For Jobs, For The Environment, And For America, Thomas J. Schoenbaum

Georgia Journal of International & Comparative Law

No abstract provided.


Modernizing The Revenue Rule: The Enforcement Of Foreign Tax Judgments, Barbara A. Silver Oct 2014

Modernizing The Revenue Rule: The Enforcement Of Foreign Tax Judgments, Barbara A. Silver

Georgia Journal of International & Comparative Law

No abstract provided.