Taxation-Federal Estate and Gift Commons^™

Urgensi Perlindungan Hukum Atas Simpanan Uang Elektronik, Abdurrahman Marahimin

"Dharmasisya” Jurnal Program Magister Hukum FHUI

The use of electronic money shows positive developments, but is not accompanied by the development of regulations that provide legal protection to its users, especially with regard to the loss of electronic money. The problem in this study is how the legal protection for electronic money deposits and how the form of protection for electronic money deposits in the future so as to ensure the safe use of electronic money. This study uses a normative juridical method, using secondary data and using qualitative data analysis methods. The results of the study stated that the IDIC does not have the authority …

Politik Hukum Pertambangan Dalam Pelaksanaan Kewajiban Pengolahan Dan Pemurnian Mineral Dan Batubara Di Indonesia, Ahmad Nugraha Abrar

"Dharmasisya” Jurnal Program Magister Hukum FHUI

This study discusses the politics of mining law in the implementation of the obligation to process and purify minerals and coal to improve the quality of minerals and coal in Indonesia. The research focuses on the legal politics that occur in the implementation obligations in developing mineral and coal processing and refining in the country to improve the quality of minerals and coal before being exported abroad. This study also discusses the paradigm of mining regulations in processing and refining since the mining law in post-independence to reformation. The results of this study indicate that there are still problems in …

Pemanfaatan Dan Perlindungan Hukum Terhadap Sumber Daya Air Dalam Perspektif Investasi Dan Kesejahteraan, Arindita Pratiwi

"Dharmasisya” Jurnal Program Magister Hukum FHUI

As a natural resource that can be renewed and is an unlimited energy, water has an important role in meeting the daily needs of humans and other living things, without water there would be no life. The presence of the state in managing water resources for the greatest welfare of the people is a manifestation of the state's control over water resources as mandated by Article 33 paragraph (3) of the 1945 Constitution of the Republic of Indonesia and is the state's obligation to fulfill the people's rights to water. In fulfilling the need for clean water for all its …

Taxation, Craig D. Bell

University of Richmond Law Review

This Article reviews significant recent developments in the laws affecting Virginia state and local taxation. Its Parts cover legislative activity, judicial decisions, and selected opinions and other pronouncements from the Virginia Department of Taxation (the “Tax Department” or “Department of Taxation”) and the Attorney General of Virginia over the past year. Part I of this Article addresses state taxes. Part II covers local taxes, including real and tangible personal property taxes, license taxes, and discrete local taxes. The overall purpose of this Article is to provide Virginia tax and general practitioners with a concise overview of the recent developments in …

Tax Complexity And Technology, David I. Walker

Indiana Law Journal

The Federal Income Tax Code has become increasingly complex over time with the implication that many taxpayers no longer understand the connection between their life decisions and their taxes. Some commentators have suggested that increasing computational complexity may be attributable in part to the proliferation of tax preparation software that renders such complexity manageable at filing time, but otherwise does nothing to mitigate the “black box” nature of the tax system. While such complexity and opacity undercut explicit incentives embedded in the Code, make planning more difficult, and undermine political accountability for taxes, they may also reduce the inefficient distortion …

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.

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

The Contemporary Tax Journal

No abstract provided.

Upaya Pemerintah Terhadap Perlindungan Ekspresi Budaya Tradisional Batik Motif Parang Sebagai Warisan Budaya Dunia, Raden Zulfikar Supinarko Putra

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Abstract

Batik is not just a design on a piece of cloth, more than that, batik is a soul that blends in the procession of Indonesian society. Since the baby has been carried with a batik cloth, weddings wear batik cloth until when they die they will be covered with batik cloth too usually. This fact become a consideration for UNESCO to establish Indonesian Batik as a Masterpieces of the Oral and Intangible Heritage of Humanity in the Fourth Session of The Intergovernmental Committee. This research uses a normative legal research method that is descriptive and analytical using a statutory …

Perbedaan Akad Wakalah Bil Ujrah Dan Akad Qard Terhadap Permasalahan Akad Pembelian Barang Dalam Kehidupan Sehari-Hari, Zendy Sellyfio Ardiana

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Abstract

The wakalah bil ujrah and qard contract are contracts that often cause difficulties in implementing the purchase of goods in everyday life, both in safekeeping for purchasing goods and for buying and selling in general. Where if it is wrong in its application, it can cause income in a sale and purchase to be haraam due to an error in understanding the contract used and not describing benefit as the core of maqashid al-sharia which has an important role in determining Islamic law. The purpose of this paper is to find out how the solution to the application of …

Tinjauan Yuridis Dalam Penyelesaian Pelanggaran Ham Berat Melalui Komisi Kebenaran Dan Rekonsiliasi Di Afrika Selatan Dan Indonesia, Tshana Erfandi

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Abstract

Several countries are currently developing a solution to the problem by establishing a particular commission. The commission works outside the courts, parliament and executive. In Indonesia, In Indonesia. The People's Consultative Assembly set a stipulation regarding the establishment of the National Center for Truth and Reconciliation: (NCTR) in 2000. This stipulation has the intent and purpose for national unity to identify existing problems, determine the conditions that must be made in order to achieve national reconciliation and establish policy direction as a guide to carry out the consolidation of unity of a nation. Whereas in South Africa, the National …