Why Are There Tax Havens?,
2010
William & Mary Law School
Why Are There Tax Havens?, Adam H. Rosenzweig
William & Mary Law Review
Recently, the issue of tax havens has risen to the fore of the fiscal policy debate, with tax havens being singled out as the root cause of many of the fiscal shortfalls plaguing the governments of the world. Surprisingly, however, although there has been a fair amount of literature on why tax havens are harmful to the modern international tax regime, which countries become tax havens, and what means are available to combat tax havens, there has been less written specifically on the underlying question of why, notwithstanding all these points, tax havens exist in the first place, or why …
Tilted Versus Reasonable Interpretation Of Tax Law,
2010
Florida State University College of Law
Tilted Versus Reasonable Interpretation Of Tax Law, Steve R. Johnson
Scholarly Publications
In part, Interpretation Matters is about the craft of advocacy, how statutory interpretation arguments can be effectively made – and effectively countered – in state and local tax cases. For example, when one’s opponent in such a case invokes one or another of the canons of construction, how is that canon to be blunted?
One strategy we often have explored is fighting fire with fire – that is, identifying and asserting another recognized canon that leads to an opposite conclusion. One of the most famous articles on statutory interpretation arrayed dozens of pairs of canons that seemingly contradict each other. …
Conservation Easements, Appraisals Thereof, And Form 8283 - The Good, The Bad, And The Ugly,
2010
William & Mary Law School
Conservation Easements, Appraisals Thereof, And Form 8283 - The Good, The Bad, And The Ugly, Stephen J. Small
William & Mary Annual Tax Conference
No abstract provided.
Tax Strategies And Key Tax Issues In Selling A Business, Part 1,
2010
William & Mary Law School
Tax Strategies And Key Tax Issues In Selling A Business, Part 1, L. Michael Gracik Jr.
William & Mary Annual Tax Conference
No abstract provided.
Conservation Easement Appraisal Rules And Questions,
2010
William & Mary Law School
Conservation Easement Appraisal Rules And Questions, Stephen J. Small
William & Mary Annual Tax Conference
No abstract provided.
Tax Notes Article,
2010
William & Mary Law School
Tax Notes Article, Stephen J. Small
William & Mary Annual Tax Conference
No abstract provided.
Excerpt From Kaufman Brief,
2010
William & Mary Law School
Tax Strategies And Key Tax Issues In Selling A Business, Part 2,
2010
William & Mary Law School
Tax Strategies And Key Tax Issues In Selling A Business, Part 2, Robert G. Mcelroy
William & Mary Annual Tax Conference
No abstract provided.
Estate Planning For The Closely Held Business,
2010
William & Mary Law School
Estate Planning For The Closely Held Business, Dennis I. Belcher, William I. Sanderson
William & Mary Annual Tax Conference
No abstract provided.
Some Points Re Perpetuity - Code And Regulations,
2010
William & Mary Law School
Some Points Re Perpetuity - Code And Regulations
William & Mary Annual Tax Conference
No abstract provided.
Teaching Old Dogs New Tricks - Emerging Tax Issues For Distressed Real Estate Assets And Partnerships (Slides),
2010
William & Mary Law School
Teaching Old Dogs New Tricks - Emerging Tax Issues For Distressed Real Estate Assets And Partnerships (Slides), Michael G. Frankel, David A. Miller
William & Mary Annual Tax Conference
No abstract provided.
Tax Planning In This Uncertain Environment,
2010
William & Mary Law School
Tax Planning In This Uncertain Environment, Eric Solomon
William & Mary Annual Tax Conference
No abstract provided.
Teaching Old Dogs New Tricks - Emerging Tax Issues For Distressed Real Estate Assets And Partnerships,
2010
William & Mary Law School
Teaching Old Dogs New Tricks - Emerging Tax Issues For Distressed Real Estate Assets And Partnerships, Michael G. Frankel, David A. Miller
William & Mary Annual Tax Conference
No abstract provided.
Using - And Not Losing - Tax Losses, Part 2 (Slides),
2010
William & Mary Law School
Using - And Not Losing - Tax Losses, Part 2 (Slides), Steven M. Friedman
William & Mary Annual Tax Conference
No abstract provided.
Using - And Not Losing - Tax Losses, Part 1: Protecting Tax Losses From A Section 382 Ownership Change (Slides),
2010
William & Mary Law School
Using - And Not Losing - Tax Losses, Part 1: Protecting Tax Losses From A Section 382 Ownership Change (Slides), Mark C. Van Deusen
William & Mary Annual Tax Conference
No abstract provided.
Taxation,
2010
McGuireWoods L.L.P., Richmond, Virginia
When Your Body Is Your Business,
2010
University of Washington School of Law
When Your Body Is Your Business, Morgan Holcomb, Mary Patricia Byrn
Washington Law Review
Surrogacy in the United States is a multi-million dollar industry in which well paid professionals seek out specially qualified women to fill the difficult job of being a surrogate. Surrogates enter lengthy contracts in which they agree, in intricate and intimate detail, to provide a service for significant compensation—as a group, surrogates in the United States are paid well over $22 million per year. This Article argues that surrogates are professionals in this for-profit industry and are required to report surrogacy compensation as income. As a corollary, surrogates may deduct most of their surrogacy-related expenses as business deductions. Being a …
How To Kill The Scapegoat: Addressing Offshore Tax Evasion With A Special View To Switzerland,
2010
Vanderbilt University Law School
How To Kill The Scapegoat: Addressing Offshore Tax Evasion With A Special View To Switzerland, Niels Jensen
Vanderbilt Law Review
It began with headlines of nearly $20 billion in hidden assets, 52,000 secret bank accounts, confidential informants, court proceedings, and a $780 million fine.' The Union Bank of Switzerland ("UBS") controversy, with all its dramatic appeal, attracted international attention and brought taxation issues to the forefront of public debate. As the scope of tax evasion activities involving UBS began to unfold, U.S. authorities on numerous fronts mobilized against international tax haven abuse-a problem much broader in scope than the scandal at hand.
In order to attract foreign capital to their respective markets, many countries have enacted favorable tax laws with …
Políticas Públicas Para Enfrentar Los Desafíos Proporcionados Por Las Rentas Económicas: El Caso Del Impuesto Específico A La Minería,
2010
SIT Study Abroad
Políticas Públicas Para Enfrentar Los Desafíos Proporcionados Por Las Rentas Económicas: El Caso Del Impuesto Específico A La Minería, Andrew Linville
Independent Study Project (ISP) Collection
La economía chilena es fuertemente dependiente en la explotación y exportación de productos primarios y en sectores de recursos naturales, como los sectores minero, forestal, pesquero, y frutícola. El modelo de desarrollo emprendido por Chile en los últimos treinta años, uno de apertura unilateral y bilateral a flujos de bienes y capital, ha dado importancia especial a las políticas impositivas y reguladoras entorno a esos sectores. Sin embargo, la explotación de recursos naturales escasos proporciona un rango de desafíos únicos debido a la existencia de rentas económicas y los efectos de competencia, distribución y desarrollo regional que las acompañan. Mi …
Planning And Practice - The Rooftops Project: Report Summarizing Results Of A Survey Of Not-For-Profit Organizations,
2010
New York Law School
Planning And Practice - The Rooftops Project: Report Summarizing Results Of A Survey Of Not-For-Profit Organizations, James Hagy
Rooftops Project
The Rooftops Project's first national field study of the attitudes and approaches of not-for-profit organizations with respect to the owned, leased or hosted real estate that supports their core missions and operations.
