Tax Law Commons^™

Review Of Tax Incentive Legislations Conducive To Investments In Jordan, Dr. Abdelrauof A. Al Kasasbeh

مجلة جامعة الإمارات للبحوث القانونية UAEU LAW JOURNAL

Generally, all countries will try and encourage economic growth by providing the right economic environment for investor. Tax incentives legislations are considered one of the most used tools that can encourage foreign and local investors to bring in and inject the required cash to any economy.

Jordan, like any country, has its own set of tax incentives legislation to help grow its own economy. In this article these tax incentives legislations will be looked at and scrutinised, as some of these legislations do contradicts others within the Jordanian law. These contradictions within the Jordanian tax legislations come from the following …

Phased Mark-To-Market For Billionaire Income Tax Reforms, David Gamage, Darien Shanske

Articles by Maurer Faculty

In this installment of Academic Perspectives on SALT, Gamage and Shanske advocate for phased mark-to-market as a mechanism for reforming the taxation of investment gains of billionaires and megamillionaires.

Cross-Border Data Transfers: A Balancing Act Through Federal Law, Joshua M. Wilson

The Business, Entrepreneurship & Tax Law Review

Throughout the digital age, corporations have collected, used, and stored individuals’ digital information to efficiently market to consumers and expand their business. In fact, not only do retail companies rely on data, but also farmers, financial institutions, health services, and other businesses heavily depend on one’s in-formation. Despite the importance and necessity of data, the U.S. has failed to establish a comprehensive federal law addressing data issues. Many countries with developed or developing economies, however, have established laws related to data, a company’s usage of such data, and other data-related issues. A key obstacle plaguing U.S. businesses in terms of …

Front Matter

ACTEC Law Journal

No abstract provided.

Adult Guardianship Privacy, Redaction, And Professional Responsibility, Alberto B. Lopez

ACTEC Law Journal

No abstract provided.

Privacy In Plain Sight: How Blockchain Assets And Decentralized Technology Can Increase Privacy In Inheritance, Tye J. Cressman

ACTEC Law Journal

This Article discusses the non-probate system and focuses on transfers of cryptocurrency after providing a brief explanation of the privacy aspects of cryptocurrency, he considers how those who own this form of currency might effect a transfers at death outside of the probate system.

Functional Siblings, Donor-Conceived People -- And Intestacy, Naomi R. Cahn

ACTEC Law Journal

No abstract provided.

The Post-Mortem Right Of Publicity: Defining It, Valuing It, Defending It Ad Planning For It, Sharon L. Klein, Jenna M. Cohn

ACTEC Law Journal

No abstract provided.

Common Law Business Trusts, Anonymity, And Inclusion, Eric C. Chaffee

ACTEC Law Journal

No abstract provided.

Identity Appropriation And Wealth Transfer: Twain, Cord, And The Post-Mortem Right Of Publicity, Alyssa A. Dirusso, Timothy J. Mcfarlin

ACTEC Law Journal

In 1874, Mark Twain published “A True Story, Repeated Word for Word as I Heard It” in the Atlantic Monthly. Although he called the storyteller “Aunt Rachel,” it was told to him by Mary Ann Cord—who worked as a cook in the home of Twain’s sister-in-law—based on her own life. Cord was enslaved from birth, then torn from her husband and children at an auction block. Years later, she miraculously reunited with her youngest son, Henry, when, as a solider in the Union army, he liberated her from slavery. Twain proceeded to write Cord's story down from memory, organizing the …

Joining The Global Community In The Fight Against Financial Secrecy: Congress Enacts The Corporate Transparency Act To Mandate Beneficial Ownership Reporting In The United States, Glenn G. Fox, Raj A. Malviya, Michael A. Breslow, Kevin L. Shepherd

ACTEC Law Journal

No abstract provided.

Of Privacy And Publicity: Symbiotic Rights (Or Wellspring Of Obfuscation), Jeffrey L. Carson, Trace Brooks

ACTEC Law Journal

This Article discusses the relationship between the rights of privacy and publicity. After reviewing the historical development of the law of privacy and publicity and the areas where privacy and publicity overlap and create a valuable, potentially descendible property right, they propose a planning strategy that can allow practitioners to help their clients preserve their commercially valuable publicity rights by utilizing Tennessee trust law.

Privacy, Probate, And Nazi-Plundered Art, Alex Swanson

ACTEC Law Journal

No abstract provided.

Fringe Inheriting: Probate Avoidance At Both Ends Of The Wealth Spectrum, Allison Tait

ACTEC Law Journal

No abstract provided.

Tax Challenges In Debt Financing Involving Digital Tokens, Vincent Ooi

Research Collection Yong Pung How School Of Law

When digital tokens are used in debt finance, one cannot assume that the same orthodox tax treatment will apply. The highly specific nature of tax provisions means that they may apply very differently once digital tokens rather than fiat currency are involved. Through a case study of Singapore law, this article shows that if debt finance transactions involving digital tokens are not carefully structured, there may be severe tax consequences, including the inability to deduct borrowing costs or benefit from common tax incentives, and the possible incurrence of additional tax liabilities. This article submits that, under Singapore tax law, it …

Tax Risk, Corporate Governance, And The Valuation Of Tax Avoidance Across Philippine Firms: How Do Investors Value Corporate Tax Avoidance?, Christine E. Ang, Shawn Luther S. Chan, Sean Ellison G. Sow, Siegwald K. Yap, Madeleine B. Estabillo, Anne Go, Angelo A. Unite

Angelo King Institute for Economic and Business Studies (AKI)

Tax avoidance has traditionally been thought to enhance firm value because it generates cash savings for reinvestment or distribution to shareholders. More recent literature, however, suggests that tax avoidance valuation may not be so simple. Desai and Dharmapala (2009) introduced the “agency perspective” on tax avoidance, arguing that investors consider the risk of tax avoidance as opening opportunities for managers to extract rents from their firms. Positive tax avoidance value would therefore be conditional on good corporate governance quality. Drake et al. (2017) introduced yet another dimension—tax risk—to the valuation of tax avoidance, arguing that tax avoidance that comes with …

The Missing U.S. Vat: Economic Inequality, American Fiscal Exceptionalism, And The Historical U.S. Resistance To National Consumption Taxes, Ajay K. Mehrotra

Northwestern University Law Review

Since the 1970s, economic inequality has soared dramatically across the globe and particularly in the United States. In that time, one of the obstacles of using fiscal policy to address inequality has been the growing myth of the “overtaxed American”—the misguided notion that U.S. taxpayers pay more in taxes than residents of other advanced, industrialized countries. This myth has persisted, in part, because of the peculiar and distinctive nature of the fractured American fiscal and social welfare state. Even a cursory review of comparative tax data shows that the United States, by most measures, is a low-tax country compared to …

Fun Tax Facts, Sheetal Partani Ea

The Contemporary Tax Journal

No abstract provided.

The Contemporary Tax Journal Volume 11, No. 2 – Summer 2022

The Contemporary Tax Journal

No abstract provided.

Front Matter (Letter From The Editor, Masthead, Etc.)

The Contemporary Tax Journal

No abstract provided.