Taxation And Non-Discrimination: A Reconsideration, 2011 Boston College Law School
Taxation And Non-Discrimination: A Reconsideration, Hugh J. Ault, Jacques Sasseville
Hugh J. Ault
No abstract provided.
German Vat Compliance - Moving One Step Closer To Automated Third-Party Solutions, 2011 Boston University School of Law
German Vat Compliance - Moving One Step Closer To Automated Third-Party Solutions, Richard Thompson Ainsworth
Faculty Scholarship
Recent developments in German VAT compliance, notably (a) the imposition of criminal penalties for failing to immediately amend a preliminary return that is known to be in error [Bundesgerichtshof decision of March 17, 2009, No. BGH 1 StR 342/08], when considered in tandem with (b) amendments to the voluntary disclosure rules, Gesetz zur Vebesserung der Bekämpfung von Geldwäsche und Steuerhinterziehung, it is clear that the German VAT compliance landscape has changed dramatically in the past year.
Taken as a whole, the German rules strongly encourage internal audits, self-reviews, and immediate self-disclosures of errors in previously filed returns and taxes paid. …
Fiscal Federalism In The United States, 2011 University of Georgia School of Law
Fiscal Federalism In The United States, Walter Hellerstein
Presentations and Speeches
This presentation explores the fiscal powers of U.S. Federal and State governments with respect to taxation and spending.
Noción Y Elementos Existenciales Del Título De Crédito, 2011 ITESM Campus Puebla
Noción Y Elementos Existenciales Del Título De Crédito, Bruno L. Costantini García
Bruno L. Costantini García
Discernir la noción y elementos de existencia de los títulos de crédito, considerando la doctrina y la denominación expresada en nuestra Ley General de Títulos y Operaciones de Crédito, conceptualizando el término de los documentos que consignan un derecho crediticio propio de su naturaleza y deslindando de manera dogmatica y exegética los elementos que lo forman y le dan su funcionamiento, mediante una visión de las instituciones jurídicas que les dan su existencia y aplicación dentro del devenir de los actos de comercio.
The Effective Tax Rate Of The Largest Us And Eu Multinationals, 2011 University of Michigan Law School
The Effective Tax Rate Of The Largest Us And Eu Multinationals, Reuven S. Avi-Yonah, Yaron Lahav
Law & Economics Working Papers
This paper compares the effective tax rates of the 100 largest US multinationals to the 100 largest EU multinationals for the period 2001-2010, based on financial disclosures. The paper finds that despite the higher US statutory rate the effective tax rates are comparable and that EU multinationals tend to have a higher effective tax rate. The likely explanation is that EU corporate taxes have a broader base. The paper concludes that current US tax law does not subject US based multinationals to a competitive disadvantage against their EU based competitors.
Who Is Making International Tax Policy? International Organizations As Power Players In A High Stakes World, 2011 Boston College Law School
Who Is Making International Tax Policy? International Organizations As Power Players In A High Stakes World, Diane M. Ring
Diane M. Ring
Who makes international tax policy in today’s world? Certainly no single body possesses that power - there is no global tax authority, and states are not capable of achieving all of their international tax policy goals on a unilateral basis. The development of international tax policy is an interactive and dynamic process that involves a wide range of players, most of whom can be characterized as international organizations. Their roles, goals, tools and influence vary by organization and by issue, but their net impact on tax policy is undeniable. If we are to better understand how tax policy is formed, …
The Promise Of International Tax Scholarship And Its Implications For Research Design, Theory And Methodology, 2011 Boston College Law School
The Promise Of International Tax Scholarship And Its Implications For Research Design, Theory And Methodology, Diane M. Ring
Diane M. Ring
What should international tax scholars be doing? Over the past two decades, international tax has grown both as a practice area and as a field of study. Scholars have begun devoting significant attention to the development, design, and implementation of international tax law. This activity is accompanied by a reflection on the scholarship and its goals, method and content. A review of modern international tax scholarship reveals that as the field has matured, international tax scholars have increasingly turned to other disciplines, especially social sciences, to draw upon their insights, ideas, and research to improve understanding of international tax policy. …
Democracy, Sovereignty And Tax Competition: The Role Of Tax Sovereignty In Shaping Tax Cooperation, 2011 Boston College Law School
Democracy, Sovereignty And Tax Competition: The Role Of Tax Sovereignty In Shaping Tax Cooperation, Diane M. Ring
Diane M. Ring
This paper considers the question of how sovereignty shapes arguments over the merits of tax competition and how sovereignty influences the design of responses to tax competition. Part I provides a basic overview of sovereignty concepts, in particular their relevance to a nation-state desirous of control over tax policy. Part II defines tax competition, identifies the different kinds of states involved, reviews the emergence of the OECD project to limit harmful tax competition, and traces the EU experience with tax competition. Part III explores the normative grounds for challenging tax competition and the role of sovereignty in shaping and limiting …
Generalidades De La Propiedad Intelectual En México, 2011 ITESM Campus Puebla
Generalidades De La Propiedad Intelectual En México, Bruno L. Costantini García
Bruno L. Costantini García
Presentación de las Generalidades de la Propiedad Intelectual en México (Propiedad Industrial y Derechos de Autor), legislación que la rige, aplicación y modalidades
Negotiating The India-Pakistan Conflict In Relation To Kashmir., 2011 NALSAR University of Law
Negotiating The India-Pakistan Conflict In Relation To Kashmir., Varun Vaish
Varun Vaish
Any academic discussion centered on a particular conflict is incomplete without first attempting to garner a better understanding of the genesis and subsequent alteration of the underlying factors that contribute to a dispute through an integrative approach. Such an approach has been termed as “Transformation Studies,” wherein an attempt is made to first study the experiences which lead to grievances and ultimately to disputes. In this approach the emergence and transformation of a dispute is analogous to studying a social process as it occurs.Only when a particular experience is perceived to be injurious, does one feel the need to attribute …
Ownership Unbundling In European Energy Market & Legal Problems Under Eu Law, 2011 University of Cambridge
Ownership Unbundling In European Energy Market & Legal Problems Under Eu Law, Michael Diathesopoulos
Michael Diathesopoulos
In this paper we will examine the issue of ownership unbundling and forced divestiture remedies imposed in a series of recent competition law cases of the energy market - examined in other papers - in relation to the possible existence of a series of legal obstacles. These energy market decisions belong to a group of antitrust cases in which a structural divestiture remedy has been imposed under the provisions of Article 9 of Regulation 1/2003. This divestiture refers to transmission networks and to generation capacity and is meant to lead to severe structural changes, which are compatible with the findings …
Beyond Territoriality And Deferral: The Promise Of "Managed And Controlled", 2011 University of Michigan Law School
Beyond Territoriality And Deferral: The Promise Of "Managed And Controlled", Reuven S. Avi-Yonah
Articles
In the new version of his Stop Tax Haven Abuse Act, Sen. Carl Levin, D-Mich., once again proposed to modify the definition of residence for domestic corporations (IRC section 7701). Section 103 of the act seeks to: stop companies run from the United States claiming foreign status by treating foreign corporations that are publicly traded or have gross assets of $50 million or more and whose management and control occur primarily in the United States as U.S. domestic corporations for income tax purposes. [Emphasis in original.] This is not a new suggestion. In response to the inversions of the early …
La Jurisprudencia En México, 2011 ITESM Campus Puebla
La Jurisprudencia En México, Bruno L. Costantini García
Bruno L. Costantini García
Breve presentación de la jurisprudencia en México, su aplicación, objetivos y fines para el Derecho Mexicano. ¿Por qué es util para el derecho? ¿Quién la emite?
Notariado Y Correduria Y Su Registro En México, 2011 ITESM Campus Puebla
Notariado Y Correduria Y Su Registro En México, Bruno L. Costantini García
Bruno L. Costantini García
Introducción al Derecho Notarial y Registral en México, cuyo objeto es conocer los elementos de las figuras del notario y del corredor público, la formalización de sus actos y su registro.
Copyright In Its Global Contextcanada's Approach To Bill C-32: India’S Lesson In 'What Not To Do'., 2011 NALSAR University of Law
Copyright In Its Global Contextcanada's Approach To Bill C-32: India’S Lesson In 'What Not To Do'., Varun Vaish
Varun Vaish
Every once in a while, one has the luxury to benefit from the experience of another. When those experiences originate from a comparable state of affairs, one would be unwise not to learn from them. Such an opportunity presents itself before India as both Copyright Modernization Act, 2010 of Canada and the Copyright (Amendment) Bill, 2010 of India are tabled before their respective legislative houses. Through this note the author seeks to reflect upon Canada’s Bill C-32 vis-à-vis the other proposed or prevailing copyright laws of countries, in order to expediently inform the Indian position on Copyright law. The author …
Money On The Table: Why The U.S. Should Tax Inbound Capital Gains, 2011 University of Michigan Law School
Money On The Table: Why The U.S. Should Tax Inbound Capital Gains, Reuven S. Avi-Yonah
Articles
On March 21, 2011, AT&T announced that it will buy T-Mobile from Deutsche Telekom for $39 billion. This transaction will be tax free to Deutsche Telekom (DT) not because it qualifies as a reorganization, but because DT is a foreign corporation and capital gains of nonresidents are generally not subject to U.S. taxation because they are deemed to be foreign source. Also, DT is protected from taxation by article 13(5) of the Germany-U.S. tax treaty, which provides that capital gains are generally taxable only by the country of residence.
International Law And Transnational Corporations: Towards A Final Summation, 2011 NALSAR University of Law
International Law And Transnational Corporations: Towards A Final Summation, Varun Vaish
Varun Vaish
The regulation of transnational corporations (TNCs) by an international legal order fundamentally centred on states proves to be difficult when they exercise political influence and have the ability to generate revenue which can eclipse the economies of many countries in comparison. According to the World Investment Report 2007, as of 2006 there were 78,411 parent corporations and 777,647 affiliates worldwide.4 The scale of the concentration of economic power is illustrated by the statistics: of the world’s hundred largest economic entities, 51 are multinational companies and 49 are nation states. The Texaco Corporation functioned for years in Ecuador with annual global …
Applicability Of The Vat In The United States, 2011 San Jose State University
Applicability Of The Vat In The United States, Lisa Lim
The Contemporary Tax Journal
No abstract provided.
Front Matter (Letter From The Editor, Masthead, Etc.), 2011 San Jose State University
Front Matter (Letter From The Editor, Masthead, Etc.), Tim Kelly
The Contemporary Tax Journal
No abstract provided.
Character And Source Of Income From Internet Business Activities, 2011 Fenwick & West LLP
Character And Source Of Income From Internet Business Activities, Andy Kim, Larissa Neumann, Idan Nester, Jim Fuller
The Contemporary Tax Journal
No abstract provided.