Payments In Lieu Of Taxes: The Philadelphia Experience,
2017
St. John's University School of Law
Payments In Lieu Of Taxes: The Philadelphia Experience, George S. Forde, Jr., Christopher E. Cummings
The Catholic Lawyer
No abstract provided.
Taxation And Doing Business In Indian Country,
2017
University of Maine School of Law
Taxation And Doing Business In Indian Country, Erik M. Jensen
Maine Law Review
Economic development on the lands of the American Indian nations has been spotty at best. Almost everyone knows the great success stories with Indian gaming, which has been furthered by federal legislation, but those economic benefits have not been felt uniformly. Some tribes have prospered because of this peculiarly favored form of enterprise; others have not and, in many cases, probably cannot. Substantial economic development in Indian country will not occur without significant infusions of outside capital, but investment by non-Indian and nongovernmental sources is risky, or is perceived to be so, which leads to the same practical result. This …
Current Tax Issues Affecting Religious Organizations,
2017
St. John's University School of Law
Current Tax Issues Affecting Religious Organizations, Howard M. Schoenfeld
The Catholic Lawyer
No abstract provided.
Tax-Exempt Public Charities: Increasing Accountability And Compliance,
2017
St. John's University School of Law
Tax-Exempt Public Charities: Increasing Accountability And Compliance, Robert C. Degaudenzi
The Catholic Lawyer
No abstract provided.
Is Anybody Home? The Relaxation Of The Residency Requirement For Claiming A Qualifying Child Under The Earned Income Tax Credit After Rowe V. Commissioner,
2017
University of Maine School of Law
Is Anybody Home? The Relaxation Of The Residency Requirement For Claiming A Qualifying Child Under The Earned Income Tax Credit After Rowe V. Commissioner, Jennifer S. Hamel
Maine Law Review
Cynthia Rowe is currently serving a life sentence in prison for the shooting death of her brother-in-law. While she may have lost her criminal case, at least Rowe came away victorious in the recent Tax Court decision, Rowe v. Commissioner, in which she was awarded the earned income tax credit (EITC) over the objection of the Internal Revenue Service (Service or IRS). Unfortunately, her victory comes at the expense of sound legal analysis and public policy. Despite the efforts of Congress to ensure that the benefit of the EITC is given only to those who need it most by imposing …
Ubit Update,
2017
St. John's University School of Law
Fdic/Cash Management,
2017
St. John's University School of Law
Fdic/Cash Management, David F. Menz, Joseph E. Kane, Thomas Drought
The Catholic Lawyer
No abstract provided.
The Technology Requirements Of The First Electronic Monitoring Agreement In U.S. For Zappers,
2017
Boston University School of Law
The Technology Requirements Of The First Electronic Monitoring Agreement In U.S. For Zappers, Richard Thompson Ainsworth, Robert Chicoine
Faculty Scholarship
On August 30, 2017, a plea was entered in the case of case of State of Washington v. Wong, Wash. Super. Ct., No. 16-1-00179-0, and as a result the first electronic monitoring agreement of sales transactions in the US (the “Monitoring Agreement”) was legislatively imposed on a retail business.
The Monitoring Agreement was negotiated between the State of Washington Department of Revenue (the “WA DOR”) and the taxpayer over a period of several months and is comprised of two parts: the basic agreement, which covered the obligations and rights of the parties, and an appendix, which defines the scope of …
Creating Access To Tax Benefits: How Pro Bono Tax Professionals Can Help Low-Income Taxpayers Claim The Earned Income Tax Credit,
2017
University of Maine School of Law
Creating Access To Tax Benefits: How Pro Bono Tax Professionals Can Help Low-Income Taxpayers Claim The Earned Income Tax Credit, Kate Leifeld
Maine Law Review
The Earned Income Tax Credit (EITC) is meant to help low-income, working taxpayers and their families by providing a refundable tax credit. In healthy economic times, the EITC is relied upon to pull low-income taxpayers and their children out of poverty. However, we are facing the toughest economic climate in decades. In September 2009, unemployment was reported to be at 9.7 percent. While the economic outlook has begun to show signs of improvement, the unemployment rate for February 2010 remained at 9.7 percent. Even when improvement starts, the turnaround will not be overnight. In this economic climate, the EITC becomes …
The Enforcement Of Irs Summonses And Section 7609,
2017
St. John's University School of Law
The Enforcement Of Irs Summonses And Section 7609, Madeline Tusa
St. John's Law Review
(Excerpt)
This Note argues that because the Tenth Circuit decision ignores important policy concerns dealing with the efficiency of the IRS, failing to comply with notice requirements under Section 7609(a) should be analyzed under the totality of the circumstances standard. Part I discusses the history and development of Section 7609(a) and notice requirements for third-party summonses in IRS investigations. Part II outlines the general requirements for the enforcement of an IRS summons and how Section 7609(a) is analyzed in light of those requirements. Part III discusses the current circuit split and the significance of each respective court’s holdings and reasoning. …
Abuses In The Area Of Charitable Solicitation,
2017
St. John's University School of Law
Abuses In The Area Of Charitable Solicitation, Robert I. Brauer
The Catholic Lawyer
No abstract provided.
Religious Institutes - Property And Tax Issues,
2017
St. John's University School of Law
Religious Institutes - Property And Tax Issues, Sister Cecilia Meighan
The Catholic Lawyer
No abstract provided.
Slicing And Dicing: The Structural Problems Of The Tax Reform Framework,
2017
University of Michigan Law School
Slicing And Dicing: The Structural Problems Of The Tax Reform Framework, Reuven S. Avi-Yonah
Law & Economics Working Papers
The “Unified Framework for Fixing Our Broken Tax Code” (the “Framework”) released by the “Big Six” group of Treasury, White House and Congressional leaders on September 27 has been the focus of a lot of commentary. Most of the comments have focused on the distributive aspects of the plan and on the proposed rate structure, as well as the impact on revenues and the federal deficit. In this comment, I plan to focus instead on the structural aspects of the plan and in particular on the various new lines that it draws, because these are more likely to be lasting.
Ogc Issues Roundtable,
2017
St. John's University School of Law
Consultation Paper On Tax Planning Using Private Corporations,
2017
Osgoode Hall Law School of York University
Consultation Paper On Tax Planning Using Private Corporations, Jinyan Li
Commissioned Reports, Studies and Public Policy Documents
I am a tenured professor at Osgoode Hall Law School of York University, teaching and researching in the area of tax law. I am the lead author of Principles of Canadian Income Tax Law (9th ed.) (Li, Magee and Wilkie, 2017) and International Taxation in Canada (3rd ed.) (Li, Cockfield and Wilkie, 2014). I am also the lead editor of Income Tax at 100 Years (Li, Wilkie and Chapman, 2017). I am a member of Panel of Experts Reviewing Federal Tax Expenditures (the Expert Panel) (http://www.fin.gc.ca/access/tt-it/rfte-edff-eng.asp), but was not involved in drafting the consultation paper on Tax Planning Using Private …
Congressional Control Of Tax Rulemaking,
2017
University of South Carolina School of Law
Congressional Control Of Tax Rulemaking, Clint Wallace
Faculty Publications
The notice and comment process is often touted as a mechanism for establishing political accountability, and providing a check on agency decision-making. Based on a survey of three years of recently proposed tax regulations, this Article shows that many notice-and-comment processes for tax regulations have been ineffective for these purposes. Fully one-third of the time, no one participated. The few participants there are have been heavily weighted towards private interests, which commented on approximately two-thirds of all proposed regulations from 2013 through 2015. In contrast, public interest groups commented on less than 24% of proposed regulations. If the notice and …
Designing A Legal Regime To Capture Capital Gains Tax On Indirect Transfers Of Mineral And Petroleum Rights: A Practical Guide,
2017
Columbia Law School, Columbia Center on Sustainable Investment
Designing A Legal Regime To Capture Capital Gains Tax On Indirect Transfers Of Mineral And Petroleum Rights: A Practical Guide, Perrine Toledano, John Bush, Jacky Mandelbaum
Columbia Center on Sustainable Investment Staff Publications
When a local asset (or a right relating to such asset) is sold, a country will generally have jurisdiction to levy a capital gains tax on the sale, both under domestic law and international treaty. This is called taxation of a “direct” transfer of a local asset. However, taxation becomes increasingly complicated when a company located offshore owns the local asset. Further difficulties arise when the local asset is held by a chain of corporations located in tax havens. An “indirect” transfer occurs when the shares of the domestic subsidiary, the shares of the foreign company with a branch in …
Clark Memorandum: Fall 2017,
2017
Brigham Young University Law School
Clark Memorandum: Fall 2017, J. Reuben Clark Law School, Byu Law School Alumni Association, J. Reuben Clark Law Society
The Clark Memorandum
- Ascending the Mountain: A Story of the People of the Great Hill (Michalyn Steele)
- Unlocking Potential: How a Law Degree Amplifies Your Ability to Bless the World (Jane Mitchell)
- The EU Apple Case: Who Has a Dog in the Fight? (J. Clifton Fleming, Jr.)
User-Friendly Taxpaying,
2017
UNC School of Law
User-Friendly Taxpaying, Kathleen Delaney Thomas
Indiana Law Journal
Technology is revolutionizing our lives. With the touch of a button or a simple voice command, we can instantly order groceries, get directions, or find the nearest sushi restaurant. Sensibly, the private sector has capitalized on these recent innovations to drive up profits. To sell more laundry detergent, Amazon now enables consumers to order refills by simply pressing the “dash button” mounted above their laundry machines. Starbucks lures more customers by allowing them to pre-order online and have their drink waiting when they arrive at the store. The theory behind this approach is simple: if you want someone to use …
Seventh Circuit's Taxation Of Members Of Religious Orders - A Change Of Habit,
2017
St. John's University School of Law
Seventh Circuit's Taxation Of Members Of Religious Orders - A Change Of Habit, Francine M. Corcoran
The Catholic Lawyer
No abstract provided.
