Universidad de La Salle, Bogotá
University of Michigan Law School
University of Georgia School of Law
Schulich School of Law, Dalhousie University
University of Michigan Law School
Creighton University
William & Mary Law School
Boston College Law School
International Tax,
2022
Southern Methodist University
International Tax, Javier Canosa, Aseem Chawla, Pamela A. Fuller, Chandni Javeri, Priyanka Mongia, Jorge Lopez, Marco Ottenwälder, Jan Neugebauer, Eugenio Romita, Guillermo Villaseñor
The Year in Review
No abstract provided.
Cross-Border Real Estate,
2022
Southern Methodist University
Cross-Border Real Estate, Timur Bondaryev, Olga Ivanova, Felipe Isa Castillo, Avikshit Moral, Apurva Kanvinde
The Year in Review
No abstract provided.
What Is Insurance? An Analysis Of The Tax Deductibility Of Captive Insurance Premiums,
2022
Northern Illinois University
What Is Insurance? An Analysis Of The Tax Deductibility Of Captive Insurance Premiums, John D. Patten
Honors Capstones
What is insurance for the purposes of a tax deduction? The Internal Revenue Code does not define insurance. Without this definition, taxpayers using alternative insurance products to manage their risks must look to case law to determine whether their arrangements count as tax deductible insurance or non-deductible self-insurance. This paper dives into the four prongs of insurance: insurance risk, risk shifting, risk distributing, and commonly accepted notions of insurance. This paper looks to cases that have dealt with the deduction of captive insurance premiums to provide better insight into the practical application of this test. After discussing the evolution of ...
Tax Incentives In Three Common Markets,
2022
Kuwait University School of Law
Tax Incentives In Three Common Markets, Sarah Khaled Alsultan
Georgia Journal of International & Comparative Law
There are three approaches to dealing with tax incentives within common markets: permit them, limit them, or harmonize them. Broadly speaking, the United States (U.S.) follows the first approach, the European Union (EU) adopts the second, and the Gulf Cooperation Council (GCC) pursues the third by harmonizing some tax incentives, particularly those offered to the industrial sector. Unlike the U.S. and EU common markets, where incentives have gained significant scholarly attention, no academic literature exists on the legal framework of tax incentives in GCC common market. This work attempts to compensate for this insufficiency in scholarship and compares ...
International Taxes,
2022
Southern Methodist University
International Taxes, Sunita Doobay, Daniel Gottfried, Christie Galinski, Gagan Kumar, Jorge Lopez, Elinore Richardson, Eugenio Romita, Guillermo Villaseñor
The Year in Review
No abstract provided.
Apple V. European Commission: Losing The War On Corporate International Transfer Pricing,
2022
Northeastern University; Cantley Dietrich, P.C.
Apple V. European Commission: Losing The War On Corporate International Transfer Pricing, Beckett Cantley, Geoffrey Dietrich
Loyola of Los Angeles International and Comparative Law Review
No abstract provided.
Federally Mandated Online Sales Tax: A Logistical Solution For The Future Of E-Commerce,
2022
Depaul University College of Law
Federally Mandated Online Sales Tax: A Logistical Solution For The Future Of E-Commerce, Daniel O'Connor
DePaul Business and Commercial Law Journal
No abstract provided.
Economic Structural Transformation And Litigation: Evidence From Chinese Provinces, To Economic Change And Restructuring,
2022
Drake University Law School
Economic Structural Transformation And Litigation: Evidence From Chinese Provinces, To Economic Change And Restructuring, Doug Bujakowski, Joan Schmit
DePaul Business and Commercial Law Journal
No abstract provided.
The "Business Interruption" Insurance Coverage Conundrum: Covid-19 Presents A Challenge,
2022
University of North Dakota School of Law
The "Business Interruption" Insurance Coverage Conundrum: Covid-19 Presents A Challenge, Paul E. Traynor
DePaul Business and Commercial Law Journal
No abstract provided.
Misalighned Incentives In Markets: Envisioning Finance That Benefits All Of Society,
2022
University of Calgary
Misalighned Incentives In Markets: Envisioning Finance That Benefits All Of Society, Dr. Ryan Clements
DePaul Business and Commercial Law Journal
No abstract provided.
Front Matter (Letter From The Editor, Masthead, Etc.),
2022
San Jose State University
Front Matter (Letter From The Editor, Masthead, Etc.)
The Contemporary Tax Journal
No abstract provided.
Monsanto: Creator Of Cancer Liability,
2022
DePaul University
Monsanto: Creator Of Cancer Liability
DePaul Business and Commercial Law Journal
No abstract provided.
Impact Of Corporate Response To Controversial Presidential Statements Or Policies,
2022
DePaul University
Impact Of Corporate Response To Controversial Presidential Statements Or Policies
DePaul Business and Commercial Law Journal
No abstract provided.
Comparative Tax Law Guide,
2022
Dalhousie University Schulich School of Law
Comparative Tax Law Guide, Kim Brooks
OER Texts
This extended bibliography is designed to support comparative tax law study by students, policy-makers, and tax practitioners. Studying comparative tax law is pure joy. And in addition to that, it enables you to:
- more deeply understand your own tax system and context;
- learn about another country’s system and context;
- draw general conclusions about tax law;
- press for or support tax law change;
- facilitate tax law harmonization or coordination among jurisdictions;
- delve into the role of tax in the spread of higher-order values like fairness, equality, transparency, or privacy;
- explain why a country’s tax laws are the way they ...
Tax And Time: On The Use And Misuse Of Legal Imagination,
2022
University of Pittsburgh School of Law
Tax And Time: On The Use And Misuse Of Legal Imagination, Anthony C. Infanti
Book Chapters
In daily life and in tax law, time is taken for granted as something that is ever present but beyond our control. Time moves endlessly and relentlessly forward, constantly slipping from our grasp. But what if life were more like science fiction? What if we could, at will, move through time to alter its course? Or what if we could harness time by turning it into an exchangeable commodity, truly using time as money? In fact, there is no need to open a novel or watch a movie to experience time travel or to see time used as a medium ...
Tax Incentives And Sub-Saharan Africa,
2021
Pepperdine University
Tax Incentives And Sub-Saharan Africa, Karen B. Brown
Pepperdine Law Review
The OECD’s Base Erosion Profit Shifting (BEPS) project has taken a powerful and welcome look at many of the tax avoidance strategies that proliferate in a world where multinational enterprises are in the business of exploiting gaps in the tax laws of different countries to minimize their ultimate tax bills. The focus on international consensus and prescriptions for reform has not been an unqualified good for the nations in Sub-Saharan Africa, which find themselves in the position of reacting to standards and taking on compliance burdens set without sufficient consideration of their special circumstances. Because the path for the ...
Workplace Transformation And Its Tax Compliance Implications,
2021
Villanova University Charles Widger School of Law
Workplace Transformation And Its Tax Compliance Implications, Jay A. Soled
Villanova Law Review
No abstract provided.
Front Matter (Letter From The Editor, Masthead, Etc.),
2021
San Jose State University
Front Matter (Letter From The Editor, Masthead, Etc.)
The Contemporary Tax Journal
No abstract provided.
New Puzzles In International Tax Agreements,
2021
Allard School of Law at the University of British Columbia
New Puzzles In International Tax Agreements, Wei Cui
All Faculty Publications
The G7’s “global minimum tax” accord—followed by a new version of the OECD’s “Two Pillar Solution” and its endorsement by the G20—is accepted by many as evidence for international tax cooperation. But recent policy discussions offer no answer to a basic question: What can countries cooperate to achieve? This Article shows that the answers provided by proponents of the new international tax agreement are alarmingly ad hoc, misleading, and incoherent. Scholarship on corporate taxation has also long failed to identify potentials for international cooperation. The more successful international agreements purport to be, therefore, the more puzzling ...
Cross-Border Tax Transparency: A Study Of Recent Policy Developments In Turkey,
2021
Altinbas University, Faculty of Law
Cross-Border Tax Transparency: A Study Of Recent Policy Developments In Turkey, Leyla Ateş
Dalhousie Law Journal
Transnational tax information cooperation has the crucial role of empowering tax administrations to collect tax revenues in full and on time, thereby narrowing the tax gap created by international evasion and avoidance. However, the adequacy of established transnational tax information exchange systems in combatting international tax evasion and avoidance has been severely criticized and a new wave of progress on transparency has started after the 2008 global economic crisis. In this direction, Turkey set cross-border tax transparency high on its political agenda. Though, Turkey has operationalized new transnational tax cooperation agreements very slowly. Furthermore, Turkey’s approach to exchanging information ...
