Taxation-Transnational Commons^™

An Analysis Of The Nature And Impact Of Legal Complexities Facing United States Corporations Considering Investment Into The New South Africa, Philip R. Mcdougall

LLM Theses and Essays

Due to sanctions imposed against South Africa’s Apartheid government, the South African economy suffered as little international investment was made in the country. With these sanctions lifted following the democratic elections of 1994, South Africa is now an alluring country for international investment. Despite this attractiveness, U.S. corporations face many legal concerns before entering the South African economy. An analysis of these issues is made in the context of American and South African law with solutions proposed in an effort to avoid deterring foreign investment. These concerns include political and non-economic risks that often hinder investment in the African continent, …

The Structure Of International Taxation: A Proposal For Simplification, Reuven S. Avi-Yonah

Articles

The article explains the structure of the international tax regime and offers suggestions for improvement.

Liability To Tax And Transfer Pricing In The People's Republic Of China: A Comparative Analysis, William A. Thomson

Washington International Law Journal

This Article explains how easy it is to become liable to People's Republic of China ("PRC") income tax, and examines the PRC transfer pricing rules. It compares China's tax regime to that of the United States and Japan, focusing both on China's domestic tax law and its treaty obligations. The purpose of this comparison is to illuminate the inter-related tax rules between China and the United States, and China and Japan. The Article also explains how China has modernized its tax system in line with its economic liberalization, and points out areas of uncertainty regarding China's rules on tax liability …

China's New Foreign Trade Law: Analysis And Implications For China's Gatt Bid, 28 J. Marshall L. Rev. 495 (1995), Bing Wang

UIC Law Review

No abstract provided.

China's New Vat System, 28 J. Marshall L. Rev. 619 (1995), Xiangyuan Jiang, Jack Huang

UIC Law Review

No abstract provided.

Intercompany Transfer Pricing Regulations Under Internal Revenue Code Section 482: The Noose Tightens On Multinational Corporations, 28 J. Marshall L. Rev. 915 (1995), Michael Avramovich

UIC Law Review

No abstract provided.

Issues In The Design Of Formulary Apportionment In The Context Of Nafta, Richard Pomp

Faculty Articles and Papers

No abstract provided.

Tax Harmonization And Coordination In Europe And America, Stephen Utz

Faculty Articles and Papers

No abstract provided.

An Agenda For Revising The Taxation Of Philanthropy In Japan, Koji Ishimura

Washington International Law Journal

As the size and scope of Japan's philanthropic activities have grown, so has the need to re-examine Japan's tax policies with regards to charitable giving and volunteerism. In particular, there is a need to review the classification of tax-exempt entities under the Corporate Tax Law to ensure that only bona fide non-profit activities are tax-exempt. Japan should also explore new tax incentives to encourage volunteerism, such as allowing deductions for out-of-pocket expenses incident to charity work, carryovers, and a liberalization of Japan's current system for specific itemized deductions. Finally, Japan's tax policies should be used to encourage more cross-border philanthropy …

The Forgotten Link: "Control" In Section 482, Wayne M. Gazur

Northwestern Journal of International Law & Business

The foundation of international taxable income allocations between related parties is formed by the imposition of an arm's length standard. The presence of "control" over a person invokes this measure. The author examines the implications of control presented by continuing developments in the global business environment, including the rise of cooperative interfirm arrangements.

The Effect Of The Statist-Political Approach To International Jurisdiction Of The Income Tax Regime- The Israeli Case, David Gliksberg

Michigan Journal of International Law

This article proceeds from the general to the particular, by first presenting the principles of international jurisdiction of the international taxation regime and their connection with statist thinking, and then examining the rules of international jurisdiction of income taxation in Israel and the influence of the statist conception in Israel on the formation of those rules.

The Forgotten Link: Control In Section 482, Wayne M. Gazur

Publications

The foundation of international taxable income allocations between related parties is formed by the imposition of an arm's length standard. The presence of "control" over a person invokes this measure. The author examines the implications of control presented by continuing developments in the global business environment, including the rise of cooperative interfirm arrangements.

The Troubled Rule Of Nondiscrimination In Taxing Foreign Direct Investment, Robert A. Green

Cornell Law Faculty Publications

[Abstract needed]

A Practical Guide To Advising Clients Entering Into Foreign Joint Ventures In The Face Of Changing Tax Laws, Frank R. Ortolani

William & Mary Annual Tax Conference

No abstract provided.

The Future Of Source-Based Taxation Of The Income Of Multinational Enterprises, Robert A. Green

Cornell Law Faculty Publications

Unfunded Mandates, Hidden Taxation, And The Tenth Amendment: On Public Choice, Public Interest, And Public Services, Edward A. Zelinsky

Articles

Few contemporary issues concern state and local policymakers as intensely as unfunded mandates. Mayors, county executives, city councilmen, and the professional associations representing them routinely argue that the federal and state governments have, in recent years, imposed at an accelerating rate expensive requirements on municipalities without granting corresponding funds for compliance, thereby irresponsibly straining the fiscal capacity of municipalities, hampering their ability to provide essential services, and improperly infringing upon the scope of local control. The complaints of municipal policymakers have provoked a variety of proposals for restraining unfunded mandates: obligatory disclosure of the projected costs of proposed mandates, requirements …

Revenue Sharing In The Canadian Federation: Some Pitfalls Of Fiscal Decentralization, Paul A. R. Hobson

Cardozo Journal of International and Comparative Law

No abstract provided.

Withholding Net Will Now Catch More Debt Arrangements, Alan Appel

Articles & Chapters

When the U.S. terminated its income tax treaty with the Netherlands Antilles in 1984, there was criticism from U.S. corporations that they were being unfairly kept out of the competitive Eurobond financing market. In order to provide access to the Eurobond market, Congress enacted Section 871(h) to provide an exemption (the “portfolio interest exemption”) from the 30% withholding tax on U.S.-source income earned by a nonresident alien individual or foreign corporation that is not effectively connected with the conduct of a U.S. trade or business. Portfolio interest, under Sections 871(h) and 163(f), is any U.S.-source interest (including original issue discount) …

Comparative Analysis Of Concurrent Powers In The United States And In The European Community, Sandrine N. Darrouzet

LLM Theses and Essays

This thesis investigates the internal concurrent powers through tax and trade of the European Union with a comparative analysis to the American system and decision-making process.  The thesis starts with an analysis of the roots of concurrent powers in the United States and in Europe. Then, with the subjects of tax and trade, it will determine the nature of concurrent powers. The final part examines the possible solutions to limit the scope of concurrent powers. The thesis also includes a special analysis of Article 3B of the Treaty on European Union which focuses on limits of power conferred upon the …

Altering U.S. Treaty Policy To Permit The Negotiating Of Zero Withholding On Portfolio Dividends: An Invitation To Research, J. Clifton Fleming Jr.

Faculty Scholarship

No abstract provided.

Corporate Tax Reform: The Key To International Competitiveness, Ann L. Hardman

Vanderbilt Journal of Transnational Law

This Note responds to "Integration of the Individual and Corporate Tax Systems: Taxing Business Income Once," a study the United States Department of the Treasury released on January 6, 1992. This Note explores some of the issues and concerns of integration and considers arguments in support of and against the United States system of taxation. The latter portion of this Note addresses the relationship between international economics and integration, focusing on the potential for international competitive disadvantage under the classical tax system. The author concludes that Congress should read the Treasury's study as a legislative proposal and act upon it …

Operational Closure And Structural Coupling: The Differentiation Of The Legal System, Niklas Luhmann

Cardozo Law Review

No abstract provided.

Justice Scalia And The Commerce Clause: Reflections Of A State Tax Lawyer, Walter Hellerstein

Cardozo Law Review

No abstract provided.

The Breath Of Life In The Law, David E. Van Zandt

Cardozo Law Review

No abstract provided.

Changing The World Economies: A Model For Applying United States Countervailing Duty Law To Exported Products From A Unified Germany, 25 J. Marshall L. Rev. 81 (1991), Charles P. Romaker

UIC Law Review

No abstract provided.

Direct Taxation-Whither In The Single Market Of 1992?, Philip Bentley

BYU Law Review

No abstract provided.

Realization, Recognition, Reconciliation, Rationality And The Structure Of The Federal Income Tax System, Patricia D. White

Articles

No abstract provided.

Foreign Taxation: The Section 367(E) Regulations -- No Place To Hide, Walter D. Schwidetzky

Northwestern Journal of International Law & Business

Foreign taxpayers have long been a thorn in the side of Congress. Not only is the proper incidence of tax a far greater issue than in the domestic context, so is whether that tax will ever be collected. The average foreign taxpayer, with little the IRS can readily attach, is not overly concerned with whether the United States tax bill has been paid. Consequently, the Internal Revenue Code of 1986 (the Code) has a number of provisions designed to overcome the reluctance of foreign taxpayers to pay United States tax.

A Capital Tax System To Preserve America's Heritage, Valerie M. Fogleman

Vanderbilt Journal of Transnational Law

This Article looks to the British national heritage capital tax system as a model to propose provisions in the United States Internal Revenue Code to aid in preserving the United States cultural and natural heritage. After an overview of the capital tax systems in Britain and the United States, Ms. Fogleman examines features of the British tax system that promote preservation of the national heritage. The British system conditionally exempts the owners of national heritage assets from estate or gift tax liability on the transfer of those assets in exchange for permitting public access to and maintaining the assets; allows …

U.S. Perspectives Of Worldwide Unitary Taxation, Massimo Agostini

Penn State International Law Review (1982 - 2011)

Presently, American states have the ability to impose taxes on multinational corporations doing business in their respective states. The extent of this imposition is vaguely regulated by federal tax law. In the Container decision, the Supreme Court addressed the need for uniformity of state taxation of foreign corporations. The Court's decision, however, was not well accepted overseas. This article examines the various methods of taxation employed by individual states and the resulting international difficulties of this diversity. Through a discussion of California legislation, which provides a solution, as well as protects domestic and foreign interests, these difficulties are addressed.