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Articles 1 - 26 of 26
Full-Text Articles in Taxation-Transnational
Passport To Toledo: Cuno, The World Trade Organization, And The European Court Of Justice, Reuven S. Avi-Yonah
Passport To Toledo: Cuno, The World Trade Organization, And The European Court Of Justice, Reuven S. Avi-Yonah
Articles
The purpose of this article is to try to place the debate about Cuno v. DaimlerChrysler in a broader perspective by connecting it with the overall discussion of harmful tax competition. It discusses two hypothetical scenarios under which the city of Toledo, Ohio, is (a) a separate country and (b) a member state of the European Union. If the first hypothetical were true, the tax incentives offered by Toledo would violate the rules of the World Trade Organization; if the second hypothetical were true, the tax incentives would also violate the Treaty of Rome, as interpreted by the European Court …
The Dual Purpose Of The American Jobs Creation Act Of 2004, Dennis J. Kokenos
The Dual Purpose Of The American Jobs Creation Act Of 2004, Dennis J. Kokenos
ExpressO
The American Jobs Creation Act of 2004 claims to help bring offshore investments back to the United States. In reality, the AJCA does much more. The AJCA of 2004 makes adjustments to the U.S. tax code which helps bring the U.S. in line with existing international trade obligations as well as stimulating the U.S economy.
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor
ExpressO
No abstract provided.
Digital Vat And Development: D-Vat And D-Velopment, Richard Thompson Ainsworth
Digital Vat And Development: D-Vat And D-Velopment, Richard Thompson Ainsworth
Faculty Scholarship
This article suggests that the time is right for developing countries to consider adopting a comprehensive, fully digital VAT, (complete with certified software and trusted third party intermediaries who could assume all of the taxpayer's VAT responsibilities) within the limited group of enterprises encompassed by the large taxpayer group.
Since the e-commerce revolution began in the 1990's, tax policy discussions in developed economies have enlisted "e-solutions" to streamline consumption tax administration, as well as to resolve technical problems.
Inspiration came from the marketplace. Policy-makers observed widespread, business-initiated e-solutions to consumption tax compliance problems in a wide spectrum of jurisdiction. There …
A Foundation For International Taxation: The Institutional Competence Of Nations, Eric T. Laity
A Foundation For International Taxation: The Institutional Competence Of Nations, Eric T. Laity
ExpressO
This Article proposes a conceptual foundation for the field of international tax law. The Article refers to this foundation as the institutional competence of nations in global economic development. A nation’s institutional competence is its discretion to make decisions in pursuit of our collective goal of global economic development, discretion that is subject to a number of standards and limitations.
The Article constructs the institutional competence of nations in global economic development from institutional economics, simple game theory, and the literature on social norms. The Article expresses the institutional competence of nations through standards and limitations that reduce the abuse …
The Abolition Of Wealth Transfer Taxes: Lessons From Canada, Australia, And New Zealand, David G. Duff
The Abolition Of Wealth Transfer Taxes: Lessons From Canada, Australia, And New Zealand, David G. Duff
ExpressO
When the United States acted to phase-out its estate tax by 2010, it joined a small but growing group of countries which have also repealed their wealth transfer taxes. In Canada, federal gift and estate taxes were repealed in 1972 and provincial wealth transfer taxes were abolished in the 1970s and 1980s. In Australia, State and Commonwealth wealth transfer taxes were repealed in the late 1970s and early 1980s. New Zealand followed suit in the 1990s, reducing estate tax rates to zero in 1992 and repealing the tax in 1999.
This paper reviews the abolition of wealth transfer taxes in …
"Offshore” Or “Shorn Off”: The Oecd’S Harmful Tax Competition Initiative And Development In Small Island Economies, Richard Woodward
"Offshore” Or “Shorn Off”: The Oecd’S Harmful Tax Competition Initiative And Development In Small Island Economies, Richard Woodward
Books/Book Chapters
The difficulties of developing and executing a sustainable development program in Small Island Economies (SIEs) are well documented. Comparatively small domestic markets, remote export markets, a dearth of natural and human resources, susceptibility to environmental change and natural disasters, plus limitations on the state’s capacity to govern economic activity have narrowed the range of feasible development strategies resulting in a reliance on sectors vulnerable to the vicissitudes of the global economy.
International Income Allocation In The Twenty-First Century: The Case For Formulary Apportionment, Walter Hellerstein
International Income Allocation In The Twenty-First Century: The Case For Formulary Apportionment, Walter Hellerstein
Scholarly Works
From an international perspective, formulary apportionment has traditionally been viewed as little more than transfer pricing’s “poor relation” as a division-of-income methodology. It receives only grudging recognition as a method of attributing the profits to a permanent establishment under Article 7 of the OECD Model Tax Convention; it receives no mention at all in Article 9 as a method for distributing the profits of associated enterprises among the contracting states in which they conduct their activities; and it was assailed by the international business community and by the EU Member States as out of step with internationally excepted norms in …
Tax Discrimination In The Nafta Bloc: The Impact Of Tax And Trade Agreements On The Cross-Border Trade In Services, Catherine Brown
Tax Discrimination In The Nafta Bloc: The Impact Of Tax And Trade Agreements On The Cross-Border Trade In Services, Catherine Brown
Dalhousie Law Journal
This paper considers the impact of international agreements in disciplining tax discrimination affecting cross-bordertrade in services. It addresses three questions. First, how do tax and trade agreements interact in the discipline of tax measures affecting cross-border service providers? Second, does this interaction result in tax discrimination against foreign service providers in the NAFTA bloc? Third, if so, what remedies, if any, are available to cross-border service providers with respect to tax measures that are discnminatory? The paper concludes with illustrative examples that service providers in the NAFTA bloc, depending on the applicable treaty are subject to differing tax treatments, are …
Tax Havens And Public International Law: The Case Of The Netherlands Antilles, Georges A. Cavalier
Tax Havens And Public International Law: The Case Of The Netherlands Antilles, Georges A. Cavalier
ExpressO
This paper identifies changes to tax havens’ legislation as a result of pressure from rich countries exercised through the OECD. It focuses on the specific situation of the Netherlands Antilles. The paper analyzes the response given by the Netherlands Antilles to the international community through the modification of its tax agreement with the mother country in Europe, and considers whether this is a solution for adoption by other tax havens. The paper then argues that such a model is not appropriate for use in a small economy which cannot rely on a supportive mother country nor on tourism as an …
The One-Stop-Shop In Vat And Rst: Common Approaches To Eu-Us Consumption Tax Problems, Richard Thompson Ainsworth
The One-Stop-Shop In Vat And Rst: Common Approaches To Eu-Us Consumption Tax Problems, Richard Thompson Ainsworth
Faculty Scholarship
In March 2004 the European Commission solicited comments on a proposal to simplify value added tax (VAT) obligations through a one-stop scheme. The proposal was modest in scope. It was designed to build upon the success of a similar scheme that dealt with non-EU established persons supplying digital products to non-taxable EU persons. That scheme is found in Article 26c of the Sixth VAT Directive.
In its March Consultation Paper the Commission proposed that businesses established within the EU be allowed to participate in a one-stop scheme that would be similar to the Article 26c scheme. Limited to B2C transactions, …
The $4 Billion Question: An Analysis Of Congressional Responses To The Fsc/Eti Dispute Under Wto Export Subsidy Standards, William Chou
The $4 Billion Question: An Analysis Of Congressional Responses To The Fsc/Eti Dispute Under Wto Export Subsidy Standards, William Chou
Northwestern Journal of International Law & Business
During the decade-long relationship between the United States and the World Trade Organization (WTO), perhaps no controversy has fomented as long and bitterly as the dispute over the U.S. tax benefits for exporters. This article analyzes two competing bills before the House of Representatives, both devised to bring the United States in compliance with the WTO's ruling against the U.S. Foreign Sale Corporation (FSC) and Exterritorial Income (ETI) tax regimes as prohibited export subsidies. Hit with a $4 billion retaliatory tariff by the European Union, the House sought new tax legislation that would preserve at least some of the tax …
Injunctions Against Liquidation In Trade Remedy Cases: A Petitioner's View, 39 J. Marshall L. Rev. 45 (2005), Jeffrey M. Telep
Injunctions Against Liquidation In Trade Remedy Cases: A Petitioner's View, 39 J. Marshall L. Rev. 45 (2005), Jeffrey M. Telep
UIC Law Review
No abstract provided.
What Does Optrex Mean For The Customs Bar?, 39 J. Marshall L. Rev. 23 (2005), John B. Pellegrini
What Does Optrex Mean For The Customs Bar?, 39 J. Marshall L. Rev. 23 (2005), John B. Pellegrini
UIC Law Review
No abstract provided.
E-Commerce And The Taxation Doctrine Of Permanent Establishment In The United States And China, Susan K. Duke
E-Commerce And The Taxation Doctrine Of Permanent Establishment In The United States And China, Susan K. Duke
Florida State University Journal of Transnational Law & Policy
No abstract provided.
International Trade And Tax Agreements May Be Coordinated, But Not Reconciled, Yariv Brauner
International Trade And Tax Agreements May Be Coordinated, But Not Reconciled, Yariv Brauner
UF Law Faculty Publications
A recent WTO case held the U.S.' export tax subsidies illegal. Despite strong political resistance, which fed a long and costly legislative process, the U.S. recently repealed these subsidies. This case and the U.S. reaction revealed that although the U.S. is the single super economic power, it is not as dominant a player as some portray it. The case also shed light on the tension between the present international trade and tax regimes and the difficulty of applying WTO law to income tax measures. This tension did not escalate earlier mainly because countries tended not to use their income tax …
Integration In An Integrating World, Yariv Brauner
Integration In An Integrating World, Yariv Brauner
UF Law Faculty Publications
During the second half of the last century, many countries gradually replaced their so-called classical corporate tax regimes, under which corporate earnings were taxed twice -- once in the hands of the corporation, and again when distributed to corporate shareholders as dividends -- with an integrated regime (imputation), which taxed such earnings only once. The driving force behind this trend was the expectation of significant efficiency gains. This clear and gradual trend has been abruptly reversed with the turn of the century. The phenomenon we call globalization, and in particular the proliferation of cross-border business and investment, has materially contributed …
An Importer's Election: Whether To Invoke Attorney Advice In Defense Or To Preserve Privilege, 39 J. Marshall L. Rev. 17 (2005), Patricia M. Mccarthy
An Importer's Election: Whether To Invoke Attorney Advice In Defense Or To Preserve Privilege, 39 J. Marshall L. Rev. 17 (2005), Patricia M. Mccarthy
UIC Law Review
No abstract provided.
Optrex And The Attorney-Client Privilege: Implications And Potential Significance, 39 J. Marshall L. Rev. 1 (2005), Sandra Liss Friedman, Helena D. Sullivan
Optrex And The Attorney-Client Privilege: Implications And Potential Significance, 39 J. Marshall L. Rev. 1 (2005), Sandra Liss Friedman, Helena D. Sullivan
UIC Law Review
No abstract provided.
Environmental Trade Measures, The Shrimp-Turtle Rulings, And The Ordinary Meaning Of The Text Of The Gatt, Howard F. Chang
Environmental Trade Measures, The Shrimp-Turtle Rulings, And The Ordinary Meaning Of The Text Of The Gatt, Howard F. Chang
All Faculty Scholarship
No abstract provided.
Closing The International Tax Gap, Joseph Guttentag, Reuven S. Avi-Yonah
Closing The International Tax Gap, Joseph Guttentag, Reuven S. Avi-Yonah
Book Chapters
In July of 1999, the Justice Department entered into a plea bargain with one John M. Mathewson of San Antonio, Texas. Mr. Mathewson was accused of money laundering through the Guardian Bank and Trust Co. Ltd., a Cayman Islands bank. Mr. Mathewson was chairman and controlling shareholder of Guardian, and in that capacity had access to information on its depositors. In return for a reduced sentence, Mr. Mathewson turned over the names of the persons who had accounts at Guardian. The result was an eye-opener: The majority of the accounts were beneficially owned by U.S. citizens, and the reason they …
Annex 3: Definition Of 'Tax' In Us Law, Reuven S. Avi-Yonah
Annex 3: Definition Of 'Tax' In Us Law, Reuven S. Avi-Yonah
Book Chapters
Under US law, a tax is defined as a compulsory payment pursuant to the authority of a foreign country to levy taxes. While this definition is somewhat circular, it does require (i) a payment, (ii) that is not voluntary,(iii) to a foreign country, (iv) pursuant to its authority to levy taxes
The Pitfalls Of International Integration: A Comment On The Bush Proposal And Its Aftermath, Reuven S. Avi-Yonah
The Pitfalls Of International Integration: A Comment On The Bush Proposal And Its Aftermath, Reuven S. Avi-Yonah
Articles
In January 2003, the Bush Administration proposed a new system for taxing corporate dividends, under which domestic shareholders in U.S. corporations would not be taxed on dividends they received, provided the corporation distributed these dividends out of after-tax earnings (the “Bush Proposal”). The Bush Proposal was introduced in Congress on February 27, 2003. Ultimately, however, Congress balked at enacting full-?edged dividend exemption. Instead, in the Jobs and Growth Tax Relief Reconciliation Act of 2003 (“JGTRRA”) as enacted on May 28, 2003, a lower rate of 15% was adopted for dividends paid by domestic and certain foreign corporations,1 and the capital …
All Of A Piece Throughout: The Four Ages Of U.S. International Taxation, Reuven S. Avi-Yonah
All Of A Piece Throughout: The Four Ages Of U.S. International Taxation, Reuven S. Avi-Yonah
Articles
This paper divides up the history of U.S. international taxation into four periods, on the basis of what was the basic theoretical principle underlying the major legislative enactments made in each period. The first period lasted from the adoption of the Foreign Tax Credit in 1918 to the end of the Eisenhower Administration, and was dominated by the concept of the right to tax as flowing from benefits conferred by the taxing state. The second period lasted from 1960 until the end of the Carter Administration, and was dominated by the concept of capital export neutrality and an emphasis on …
Introduction To United States International Taxation, Hugh Ault, James Repetti, Paul Mcdaniel
Introduction To United States International Taxation, Hugh Ault, James Repetti, Paul Mcdaniel
Hugh J. Ault
The 2005 edition of this well-known reference work for the tax community provides an introduction to the application of the United States international taxation system to taxpayers investing or transacting business in the US and other countries. In a relatively brief and manageable form, it sets forth the principles adopted by the US in taxing US or foreign individuals and corporations as they invest, work, or carry on a trade or business in the US or abroad. The presentation focuses on ten specific aspects of the subject matter: -general aspects of the corporation income tax, the individual income tax, the …
Improving The Resolution Of International Tax Disputes, Hugh Ault
Improving The Resolution Of International Tax Disputes, Hugh Ault
Hugh J. Ault
The dramatic increase in international trade and investments and related phenomena under the general heading of Globalization have multiplied the situations in which international tax disputes can arise, both between taxpayers and governments but also, and in some ways, more importantly, between governments themselves. These disputes may involve transfer pricing issues, differing income characterization rules, disagreement about the existence of a permanent establishment, or more generally, diverging views on the appropriate exercise of potential taxing rights by the source country jurisdiction and the corresponding obligation of the residence country to provide double tax relief. In the current circumstances, it seems …