Tax Law Commons^™

The Superiority Of The Digital Service Tax Over Significant Digital Presence Proposals, Wei Cui

All Faculty Publications

Responding to calls for reallocating taxing rights over multinationals’ profits to reflect the place of user value creation, the OECD recently announced a Program of Work to implement international tax reform. I use the European Commission’s 2018 proposal to introduce the “significant digital presence” concept into income tax treaties as an example of the type of approach the OECD favors, and argue that it is inferior to recently proposed digital services taxes (DSTs). DSTs directly address the question of where profits should be allocated and taxed, while SDP proposals subordinate this vital question to superfluous treaty conventions. Global tax coordination …

Foreword, Michelle Lyon Drumbl

Washington and Lee Journal of Civil Rights and Social Justice

Michelle L. Drumbl, Clinical Professor of Law and Director of the Tax Clinic at W&L Law, introduces this issue of the Journal of Civil Rights and Social Justice, which includes material presented at and inspired by the Journal's 2018 symposium, Always with Us? Poverty, Taxes, and Social Policy.

A Typology Of Place-Based Investment Tax Incentives, Michelle D. Layser

Washington and Lee Journal of Civil Rights and Social Justice

This Article makes several contributions to tax, poverty, and empirical legal literature. First, it defines the category of place-based investment tax incentives and identifies key elements of variation across the category. Despite their prevalence at all levels of government, place-based investment tax incentives remain undertheorized and largely undefined in the literature. The typology presented here reflects an analysis of three federal tax incentives (the New Markets Tax Credit, the Low-Income Housing Tax Credit, and the new Opportunity Zones law) and a detailed survey of tax incentives included in state enterprise zone laws. By defining this category of tax laws and …

Converging Welfare States: Symposium Keynote, Susannah Camic Tahk

Washington and Lee Journal of Civil Rights and Social Justice

Susannah Camic Tahk, Associate Dean for Research and Faculty Development and Associate Professor of Law at the University of Wisconsin Law School, speaks to the Journal of Civil Rights and Social Justice 2018 symposium, Always with Us? Poverty, Taxes, and Social Policy. She addresses the following questions: To what extent do the particular advantages of the tax antipoverty programs persist as the tax antipoverty programs take center stage? Can tax programs, once distinguished from their direct-spending counterparts on the grounds of relative popularity and legal and administrative ease of access maintain those hallmarks as the tax-based welfare state grows …

Stabilizing “Pillar One”: Corporate Profit Reallocation In An Uncertain Environment, Itai Grinberg

Georgetown Law Faculty Publications and Other Works

This paper is about how the world reestablishes international tax order.

The paper focuses on the OECD’s work on profit reallocation and asks whether this multilateral effort can be successful in stabilizing the international tax system. The analysis centers on the current leading concepts for reallocating profit among jurisdictions under what is known as “Pillar One” of the OECD work programme. To analyze whether any Pillar One concept can be turned into a stable multilateral regime, it is necessary to specify certain elements of what a proposal to reallocate profits might entail. Accordingly, this paper sets out two strawman proposals. …

Equal Protection Supreme Court Appellate Division Third Department

Touro Law Review

No abstract provided.

Money That Costs Too Much: Regulating Financial Incentives, Kristen Underhill

Indiana Law Journal

Money may not corrupt. But should we worry if it corrodes? Legal scholars in a range of fields have expressed concern about “motivational crowding-out,” a process by which offering financial rewards for good behavior may undermine laudable social motivations, like professionalism or civic duty. Disquiet about the motivational impacts of incentives has now extended to health law, employment law, tax, torts, contracts, criminal law, property, and beyond. In some cases, the fear of crowding-out has inspired concrete opposition to innovative policies that marshal incentives to change individual behavior. But to date, our fears about crowding-out have been unfocused and amorphous; …

Feminist Statutory Interpretation, Kim Brooks

Articles, Book Chapters, & Popular Press

Leading Canadian scholar Ruth Sullivan describes the act of statutory interpretation as a mix of art and archaeology. The collection, Feminist Judgments: Rewritten Tax Opinions, affirms her assessment. If the act of statutory interpretation requires us to deploy our interdisciplinary talents, at least somewhat unmoored from the constraints of formal expressions of legal doctrine, why haven’t feminists been more inclined to write about statutory interpretation? Put another way, some scholars acknowledge that judges “are subtly influenced by preconceptions, endemic privilegings and power hierarchies, and prevailing social norms and ‘conventional’ wisdom.” Those influences become the background for how judges read legislation. …

Safeguarding Democracy In Europe: A Bulwark Against Hungary’S Subversion Of Civil Society, Hannah J. Sarokin

Brooklyn Journal of International Law

Spurred in large part by a mounting humanitarian crisis in Syria, the 2015 migrant crisis exposed deeply rooted fractures within the European Union regarding refugee resettlement. While the European Union worked to develop a synchronized response to the influx of refugees and asylees, Hungary defiantly sought to close its borders. In doing so, the Hungarian government targeted not only those seeking refuge, but its own civil society. In a series of opaque and overtly punitive legislative acts passed in the summer of 2018, Hungary criminalized any civil society activities that facilitate or assist with immigration. This Note will analyze the …

A Budgetary Life Raft: An Analysis Of Louisiana's State And Local Sales Tax, Hayden O. Bigby

Louisiana Law Review

The article discusses the state and local sales taxes in Louisiana, including their history, functions in local government administration, as well as the exemptions and exclusions.

India's New Profit Attribution Proposal And The Arm's-Length Standard, Reuven S. Avi-Yonah, Ajitesh Kir

Articles

A recent Indian public consultation document on amending India’s rules for profit attribution to permanent establishments represents the first time a national government has proposed abandoning the arm’s-length standard. In this article, the authors discuss that document, as well as the OECD’s recent consideration of using formulas to allocate profits to market jurisdictions, and they ponder whether those developments indicate a larger movement away from the arm’s-length standard in favor of a unitary tax system.

Defining Fishing, The Slippery Seaweed Slope, Ross V. Acadian Seaplants Ltd., Rebecca P. Totten

Ocean and Coastal Law Journal

In Maine, the intertidal zone has seen many disputes over its use, access, and property rights. Recently, in Ross v. Acadian Seaplants, Ltd., the Maine Supreme Judicial Court, sitting as the Law Court, held that rockweed seaweed in the intertidal zone is owned by the upland landowner and is not part of a public easement under the public trust doctrine. The Court held harvesting rockweed is not fishing. This case will impact private and public rights and also the balance between the State's environmental and economic interests. This Comment addresses the following points: first, the characteristics of rockweed and the …

Should The United States Adopt Crs?, Noam Noked

Michigan Law Review Online

The United States' one-sided approach to tax transparency might lead to an unprecedented clash with the European Union (EU) in the near future. In light of the EU's deadline for the United States, the U.S. Treasury and Congress should urgently engage in a discussion on whether the United States should adopt the Common Reporting Standard (CRS) for automatic exchange of financial account information. A recent report from the U.S. Government Accountability Office considered this issue and did not recommend adopting CRS. This Essay discusses the contents of the report, as well as important considerations that were left out of the …

Front Matter

ACTEC Law Journal

No abstract provided.

Strengthening The Passivity Default, Ian Ayres, Edward Fox

ACTEC Law Journal

No abstract provided.

Prudence Of Passivity Vs. Prudence Of Process: Can A Default Approach Be Prudent?, Elisa Shevlin Rizzo, Erica E. Lord

ACTEC Law Journal

No abstract provided.

Brief Comment On Trustee Prudence And Passive Investing, C. Raymond Radigan, Jennifer F. Hillman

ACTEC Law Journal

No abstract provided.

Estate Planning And Trust Management For A Brave New World: It's All In The Family…What's A Family?, R. Hugh Magill

ACTEC Law Journal

No abstract provided.

Janus As A Client: Ethical Obligations When Your Client Plays Two Roles In One Fiduciary Estate, Karen E. Boxx, Philip N. Jones

ACTEC Law Journal

Is it possible for an attorney to have a conflict of interest when the attorney represents a trustee who is also a beneficiary of the trust? Is that situation similar to having two clients? What if the trustee is not only a beneficiary, but also a claimant against the trust? Since the trustee has three roles to play, is that situation similar to an attorney having three clients? The issue presented by these potential conflicts was one of the most vexing for the drafters of the Fifth Edition of the ACTEC Commentaries. The range of possible approaches goes from a …

Pandora's Box Enters The Batter's Box: How The Tax Cuts And Jobs Act's Unintended Consequence Places Mlb, And All North American Leagues, In Tax Chaos, Kari Smoker, Alan Pogroszewski, Kyle Stich, Kevin Arnold

Jeffrey S. Moorad Sports Law Journal (1994 - )

No abstract provided.