Taxation-Transnational Commons^™

Debt Instruments' Tax Treatment In Corporate Mergers And Acquisitions, Tae Oon Jang

LLM Theses and Essays

The increase of merger and acquisition(M&A) activity since 1992 has resulted mainly from a domestic economic recovery. The current M&A trend shows that M&A is still an important means of enhancing many corporations' competitive power and of stimulating growth in such areas as computer software and services, wholesale and distribution, miscellaneous services, banking and finance, and leisure and entertainment. Fundraising for mezzanine-fund financing, which reflects investors' foresight about current and future M&A trends, has also seen rapid growth. After the Tax Reform Act of 1986 and the repeal of the General Utilities doctrine, the elimination of the capital gain preference …

Antilegalistic Approaches To Resolving Disputes Between Governments: A Comparison Of The International Tax And Trade Regimes, Robert A. Green

Cornell Law Faculty Publications

The Appellate Body And Harrowsmith Country Life, Sydney M. Cone Iii.

Articles & Chapters

No abstract provided.

For Realization: Income Taxation, Sectoral Accretionism, And The Virtue Of Attainable Virtues, Edward A. Zelinsky

Cardozo Law Review

No abstract provided.

The Hazards Of Tinkering With The Common Law Of Future Interests: The California Experience, Laura E. Cunningham

Articles

No abstract provided.

Beyond Marking: Country Of Origin Rules And The Decision In Cpc International, 31 J. Marshall L. Rev. 179 (1997), Donna L. Bade

UIC Law Review

No abstract provided.

The Limitation On Benefit Clause Of The U.S.-German Tax Treaty And Its Compatibility With European Union Law, Dietmar Anders

Northwestern Journal of International Law & Business

This comment details why the limitation on benefits clause of the U.S.- German Treaty is contrary to European Union law.5 Part I describes the discriminatory situation which German companies may face and illustrates how tax treaty abuse could occur and how to prevent it. Part I also contains an introduction to the U.S.-German Treaty and provides an example of the conflict between U.S. tax treaties and European Union law. Part II analyzes in detail the Treaty's discriminatory features with respect to European Union aw and discusses potential justifications for this discrimination based on the case law of the European Court …

The United States' Response To Tax Havens: The Foreign Base Company Services Income Of Controlled Foreign Corporations, Eric T. Laity

Northwestern Journal of International Law & Business

This article is a detailed study of the taxation by the United States of foreign base company services income. Foreign base company services in- come is defined generally as the income derived by a controlled foreign corporation from the performance of services for a related person.2 Con- trolled foreign corporations, in turn, generally are the foreign subsidiaries of U.S. parent corporations.3 A controlled foreign corporation's foreign base company services income is taxed to its U.S. parent corporation, subject to various exclusions and qualifications. This article defines the class of sus- pect relationships between the controlled foreign corporation and its related …

Valuation Of Closely Held Business Interests, Edwin T. Hood, John J. Mylan, Timothy P. O'Sullivan

Faculty Works

No abstract provided.

Double Taxation - Treatment Of Corporate Earnings Under American And German Law, Roland Schmidt

LLM Theses and Essays

This thesis is going to describe the different ways the United States and Germany deal with the problem of double taxation in the legal context of corporate distributions to its shareholders in the form of dividends. Tax law is particularly one of the areas of laws that are subject to frequent and often substantial changes. This is true for the German as well as for the U.S. tax laws. Since some of the issues being discussed in the United States today in connection with the corporate tax law are similar if not identical to the issues discussed in Germany before …

Tax Court Ends The ‘Cascading Royalty’ Problem, Alan Appel

Articles & Chapters

No abstract provided.

Dumping And Anti-Dumping In International Trade Origins, Legal Nature, And Evolution Developments In Brazil And In The United States, Luiz Claudio Duarte

LLM Theses and Essays

Dumping is when an exporting country sells their goods in the foreign market for less than the price of the goods in their own domestic market. Dumping has a negative connotation because it threatens domestic industries in the importing country. In response to harmful dumping situations, mechanisms of defense have been developed to protect nations from unfair trade practices. The General Agreement on Tariffs and Trade (GATT) recognizes in Article VI anti-dumping tariffs as a legitimate defense to protect domestic industries from foreign predatory pricing practices. This paper focuses on anti-dumping developments in international trade since the beginning of the …

International Taxation Of Electronic Commerce, Reuven S. Avi-Yonah

Articles

This article submits proposals for taxing the digital economy on the basis of the benefits and single tax principles.

The Unsolved Problem Of The Unfunded Mandate, Edward A. Zelinsky

Articles

No abstract provided.

Fugitives And Agrarians In A World Without Frontiers, Jim Chen

Cardozo Law Review

Rien de grand avant l'tat. Let the French have their Colbertisme; Americans hold steadfast their faith in constitutionalism, the unofficial civic religion of the United States. Implicit in originalism, the most rigidly orthodox variant of America's constitutional faith is the belief that the legal world began with the framing of the Constitution. "All things created before me were not eternal": with the Constitution as creation, the American legal imagination need not embrace anything that occurred before 1787.

Expatriation, Double Taxation, And Treaty Override: Who Is Eating Crow Now?, Christine L. Agnew

University of Miami Inter-American Law Review

No abstract provided.

"Hybrid" Entities And Evolving Issues On Acquisition Structures For Foreign Acquirors, Wm. L. Burke

University of Miami Law Review

No abstract provided.

International Cooperation And Understanding: What's New About The Oecd's Transfer Pricing Guidelines, Frances M. Horner

University of Miami Law Review

No abstract provided.

An Overview Of International Tax Issues, Joseph H. Guttentag

University of Miami Law Review

No abstract provided.

Tax Treaty Issues, David R. Tillinghast

University of Miami Law Review

No abstract provided.

Foreign Tax Problems Of U.S. Companies Doing Business In Latin America, Peter D. Byrne

University of Miami Law Review

No abstract provided.

Structuring Foreign Investment In United States Real Estate, William H. Newton Iii

University of Miami Law Review

No abstract provided.

U.S. Final Transfer Pricing Regulations, John S. Nolan

University of Miami Law Review

No abstract provided.

Source-Basis Taxation Of Derivative Financial Instruments: Some Unanswered Questions, H. David Rosenbloom

University of Miami Law Review

No abstract provided.

International Criminal Tax Cases, Cono R. Namorato, Scott D. Michel

University of Miami Law Review

No abstract provided.

U.S. Tax Planning For U.S. Companies Doing Business In Latin America, Robert F. Hudson Jr., Gregg D. Lemein

University of Miami Inter-American Law Review

No abstract provided.

The Continuing Viability Of The Banking And Financial Disc: A Tool For Sheltering Export Finance Income, Ricardo Corona

University of Miami Inter-American Law Review

No abstract provided.

Model Codes And Tax Technical Assistance: Note On The Revised Edition Of The Basic World Tax Code And Commentary, Richard K. Gordon

Faculty Publications

No abstract provided.

Customary International Law And State Taxation Of Corporate Income: The Case For The Separate Accounting Method, Chantal Thomas

Cornell Law Faculty Publications

No abstract provided.

Assessing The Tax Administration Law Of The People's Republic Of China, Kara Phillips, Amy Sommers

Faculty Articles

This article discusses the effort of the People's Republic of China (PRC or China) to obtain revenue through taxes rather than through receipt of profits from state enterprises. In order to strengthen the tax system, in 1992 the Standing Committee of the National People's Congress enacted the Law of the People's Republic of China to Administer the Levying and Collection of Taxes (Tax Administration Law). The authors evaluate the PRC’s Tax administration Law, and discuss the factors that influenced the enactment of the Tax Administration Law and the Implementing Regulations. The authors also examine the Tax Administration Law’s general principles, …