Tax Law Commons^™

Data First, Tax Next: How Fiji’S Technology Can Improve New Zealand’S ‘Netflix Tax’ (Part 4), Richard Thompson Ainsworth

Faculty Scholarship

This is the fourth paper examining the recent amendments to the New Zealand Goods and Services Tax (GST); amendments that are collectively known as the Netflix Tax. These papers assess the effectiveness of the Netflix provisions, and how they could be enhanced if New Zealand adopted the technology and vision of Fiji’s VAT Monitoring System (VMS). The Netflix provisions were effective, July 1, 2017.

This final paper considers: (a) the treatment of domestic agents when they are used by remote service providers to facilitate sales to New Zealand customers; (b) how New Zealand intends to respond to resident consumers who …

Fiscal Citizenship: How Can Tax Efficiency And Isonomy Aid In The Promotion Of Economic Rights, Social Participation, Political Accountability, And Cultural Diversity?, Gustavo Voeroes Dénes

Biennial Conference: The Social Practice of Human Rights

According to the World Inequality Report 2018 (WID 2017), Brazil is one of the few countries that has not recently displayed an increase in income inequality, having instead sustained it on persistently very high levels, actually composing the world’s “inequality frontier”. While such levels of inequality may be partly attributed to poor distribution of property rights, human capital endowments, and specificity of labor relations, a significant part of it is undoubtedly due the national fiscal system’s reduced distributive capacity, compromised by one the worst taxation systems in the world. Occupying the 184th position out of 190 countries in the World …

Tax Attorneys As Defenders Of Taxpayer Rights, Michelle Lyon Drumbl

Scholarly Articles

What is the modern role of a tax practitioner, in particular a tax attorney, in the United States? In an era in which the Internal Revenue Service (IRS) is underfunded, understaffed, and struggles to address its mission, tax attorneys play an important role as advocates for taxpayer rights.

Tax attorneys act as advocates who represent ordinary individual taxpayers in controversies with the IRS. These controversies include post-filing disputes, such as audits, as well as issues arising with the collection of assessed taxes. Many of these cases are resolved at the administrative level; those that cannot be resolved are litigated, most …

Tax Incentives For Attracting Foreign Direct Investment In Sub-Saharan Africa: A Comparative Study Of Ghana And Kenya, Patrick Ofori

LLM Theses

Developing countries have increasingly resorted to the use of tax incentives to attract FDI, despite existing evidence of the shortcomings of tax incentives. In sub-Saharan Africa, tax incentives are a prominent feature of many investment codes. Sub-Saharan African countries find tax incentives as a means of attracting FDI because there are no viable alternatives per se, and they believe that tax incentives can be structured to ensure that FDI advances socio-economic and technological development. But the reliance on tax incentives at the expense of maximizing domestic tax revenue poses a challenge to sustainable development. This study examines Ghana and Kenya …

Nonprofit College Crash: Enforcing Board Fiduciaries Through Increased Accountability And Transparency In The Irs Form 990 Procedure, Kaleb Paul Byars

Articles

Since 1997, the United States has experienced a steady increase in college closings. Private, nonprofit colleges are the most prevalent among these affected institutions. A 2017 study confirmed that 177 colleges failed a U.S. Education Department test for “financial responsibility.” Of these 177 colleges, well over half are private nonprofits. Further, several colleges have closed since the study was completed. It is reasonable to conclude the financial irresponsibility of these schools contributes to their closures. ...

Part I describes fiduciary duties of nonprofit board members and instances of their failure. Part II discusses inadequate nonprofit oversight and provides information regarding …

Physical Presence Is In No Wayfair!: Addressing The Supreme Court’S Removal Of The Physical Presence Rule And The Need For Congressional Action, Claire Shook

Dickinson Law Review (2017-Present)

The Commerce Clause of Article I grants Congress the power to regulate commerce. In the past, an entity had to have a physical presence in a state for that state to impose taxes on the entity. Due to the changing landscape of online businesses, the U.S. Supreme Court decided in South Dakota v. Wayfair in June 2018 to remove the physical presence rule as it applied to the Commerce Clause analysis of state taxation. The Wayfair decision’s ramification is that states can now impose taxes on businesses conducting sales online without having any physical presence in those states. While the …

Lawmakers As Job Buyers, Edward W. De Barbieri

Fordham Law Review

In 2013, Washington State authorized the largest state tax incentive for private industry in U.S. history. It is not remarkable for a state legislature to use tax benefits to retain a major employer—in this case, the global aerospace manufacturer Boeing. Laws across all states and thousands of cities routinely incentivize companies such as Amazon to relocate or remain in particular areas. Notably, however, Washington did not recover any of the subsidies it authorized despite Boeing’s significant post-incentive workforce reductions. This story leads to several important questions: (1) How effective are state and local legislatures at influencing business-location decisions?; (2) Do …

A Tax On The Clones: The Strange Case Of Bitcoin Cash, Eric D. Chason

Faculty Publications

No abstract provided.

Pengaturan Pertanggungjawaban Mutlak Wajib Pajak Di Indonesia Dalam Perspektif Keadilan Dan Kemanfaatan Umum, Henry Dianto Pardamean Sinaga

Jurnal Hukum & Pembangunan

The increasing of tax evasion and tax avoidance, due to lack of taxpayer’s liability regulation in tax legislation, has been very detrimental to state revenues. Based on normative juridical research with descriptive-comparative-prescriptive approach which has been done, it is concluded that the regulation of strict liability of taxpayers of Indonesia can: 1) fulfill the sense of justice in terms of equality and or fairness as long as it meets the condition that reflects of material justice and formal justice which must be regulated explicitly in tax legislation; and 2) provide public benefit to the state in handling the social welfare …

Law School News: Throw Out The Old Thinking 9-30-2019, Michael M. Bowden

Life of the Law School (1993- )

No abstract provided.

Table Of Contents, Seattle University Law Review

Seattle University Law Review

No abstract provided.

The Professor Anthony J. Santoro Business Law Lecture Series Presents Becoming A Valued Business Lawyer, Roger Williams University School Of Law, Michael M. Bowden

School of Law Conferences, Lectures & Events

No abstract provided.

Data First, Tax Next: How Fiji’S Technology Can Improve New Zealand’S 'Netflix Tax' Part 3 (Electronic Marketplaces), Richard Thompson Ainsworth, Chang Che

Faculty Scholarship

This is the third paper examining the recent amendments to the New Zealand Goods and Services Tax (GST) that are commonly known as the Netflix Tax. A fourth paper will follow.

The importance and complexity of dealing with electronic marketplaces has made an independent paper on electronic marketplaces necessary. Taken together this set of four papers assess the effectiveness of the Netflix provisions, and how they can be enhanced by adopting the technology and vision of Fiji’s VAT Monitoring System (VMS). The Netflix provisions were effective, July 1, 2017.

This paper considers rules that allocate the responsibility for collecting, reporting …

Social Justice And The Low-Income Taxpayer, W. Edward Afield

Villanova Law Review (1956 - )

No abstract provided.

Law School News: Remembering Rwu Laws Founding Dean 9-10-2019, Roger Williams University School Of Law

Life of the Law School (1993- )

No abstract provided.

Domicile In Multistate Personal Income Tax Residency Matters: Enter The Swamp At Your Own Peril, Scott R. Thomas

Pace Law Review

This Article argues that states should remove the domicile concept from the definition of a resident and rely solely on an objective test or tests. Part I of this Article defines the terms resident and domicile using examples from the laws of Massachusetts, Minnesota, and New York. Part II discusses the problems created for individuals and state taxing authorities in the application of a subjective standard, the burden and standard of proof applied, and the domicile or residency bias of states. Part III describes how Congress defines a resident of the United States and the rationale behind Congress’s movement away …

Trustee Liability For Breach Of Trust -- Loss Or Profit, Or Loss And Profit, Kenneth F. Joyce

ACTEC Law Journal

No abstract provided.

Just Say No: Reasons States Have Not Adopted The Utc, Robert Barton

ACTEC Law Journal

No abstract provided.

The Need For A New Type Of Purpose Trust, The Stewardship Trust, Susan N. Gary

ACTEC Law Journal

No abstract provided.

The Dark Side Of Codification, Thomas P. Gallanis

ACTEC Law Journal

No abstract provided.