The Joint Venture And Related Contract Laws Of Mainland China And Taiwan: A Comparative Analysis,
2015
University of Kansas
The Joint Venture And Related Contract Laws Of Mainland China And Taiwan: A Comparative Analysis, Clyde D. Stoltenberg, David W. Mcclure
Georgia Journal of International & Comparative Law
No abstract provided.
Defining A Country's "Fair Share" Of Taxes,
2015
Washington University School of Law
Defining A Country's "Fair Share" Of Taxes, Adam H. Rosenzweig
Florida State University Law Review
The international tax regime is facing a defining moment. As stories of multinational companies expatriating and shifting income around the world with seeming impunity continue to emerge, the question of how to divide the international tax base among the countries of the world increasingly draws attention from policy-makers and academics. To date, however, the debate has tended to devolve into one over the two traditional tools used to divide worldwide tax base—transfer pricing and formulary apportionment. This Article demonstrates that such focus is misplaced on the instruments of dividing the worldwide tax base rather than on first principles. Instead, this …
Net Operating Losses And Mistakes In Closed Tax Years,
2015
James R. Gadwood is a tax associate at Sullivan & Cromwell LLP
Net Operating Losses And Mistakes In Closed Tax Years, James R. Gadwood
NYLS Law Review
No abstract provided.
School Of Hark Knocks - The Impact Of The Nfl Concussion Litigation,
2015
Benjamin N. Cardozo School of Law
School Of Hark Knocks - The Impact Of The Nfl Concussion Litigation, Elise Michael
Cardozo Arts & Entertainment Law Journal
No abstract provided.
Who Invented The Single Tax Principle?: An Essay On The History Of Us Treaty Policy,
2015
University of Michigan Law School
Who Invented The Single Tax Principle?: An Essay On The History Of Us Treaty Policy, Reuven S. Avi-Yonah
Articles
In 1997, I wrote an article on the international tax challenges posed by the then-nascent electronic commerce, in which I suggested that the international tax regime is based on two principles: the benefits principle and the single tax principle. The benefits principle states that active (business) income should be taxed primarily by the country of source, and passive (investment) income should be taxed primarily by the country of residence. This is the famous compromise reached by the four economists at the foundation of the regime in 1923 and is not particularly controversial. It is embodied in every one of the …
Taxpayers’ Lack Of Standing In International Tax Dispute Resolutions: An Analysis Based On The Hybrid Norms Of International Taxation,
2014
Carmel Academic Center, Haifa, Israel
Taxpayers’ Lack Of Standing In International Tax Dispute Resolutions: An Analysis Based On The Hybrid Norms Of International Taxation, Limor Riza
Pace Law Review
This paper examines whether a taxpayer should have “standing” in international dispute resolutions. To answer this question the primary task is to identify the nature of international taxation. In other words, this paper discusses how to classify the field of international taxation. Is it part of public international law, private international law (i.e., conflict of laws), national (domestic) law, or is it a hybrid field that requires specific attention? Making this distinction is vital for resolving disputes when a taxpayer is taxed twice for cross-border transactions in cases where the double tax convention is unclear and both contracting states claim …
The North American Free Trade Agreement (Nafta): Good For Jobs, For The Environment, And For America,
2014
University of Georgia School of Law
The North American Free Trade Agreement (Nafta): Good For Jobs, For The Environment, And For America, Thomas J. Schoenbaum
Georgia Journal of International & Comparative Law
No abstract provided.
The Stored Communications Act And Digital Assets,
2014
Vanderbilt University Law School
The Stored Communications Act And Digital Assets, David Horton
Vanderbilt Law Review
This Article explores the impact of federal law on a state fiduciary's management of digital assets. It focuses on the lessons from the Stored Communications Act ("SCA'), initially enacted in 1986 as one part of the Electronic Communications Privacy Act. Although Congress designed the SCA to respond to concerns that Internet privacy posed new dilemmas with respect to application of the Fourth Amendment's privacy protections, the drafters did not explicitly consider how the SCA might affect property management and distribution. The resulting uncertainty affects anyone with an email account. While existing trusts and estates laws could legitimately be interpreted to …
Modernizing The Revenue Rule: The Enforcement Of Foreign Tax Judgments,
2014
United States Court of International Trade
Modernizing The Revenue Rule: The Enforcement Of Foreign Tax Judgments, Barbara A. Silver
Georgia Journal of International & Comparative Law
No abstract provided.
Gatt/Wto Rules For Border Tax Adjustment And The Proposed European Directive Introducing A Tax On Carbon Dioxide Emissions And Energy,
2014
Institute of Public International, European and Foreign Public Law, Free University of Berlin
Gatt/Wto Rules For Border Tax Adjustment And The Proposed European Directive Introducing A Tax On Carbon Dioxide Emissions And Energy, Christian Pitschas
Georgia Journal of International & Comparative Law
No abstract provided.
Organizations, Reorganizations, Amalgamations, Divisions And Dissolutions: Cross-Border Assets, Double Taxation And Potential Relief Under The U.S.-Canada Tax Treaty,
2014
University of Calgary, Alberta
Organizations, Reorganizations, Amalgamations, Divisions And Dissolutions: Cross-Border Assets, Double Taxation And Potential Relief Under The U.S.-Canada Tax Treaty, Catherine A. Brown, Christine Manolakas
Georgia Journal of International & Comparative Law
No abstract provided.
Reflections On The 'New Wave' Inversions And Notice 2014-52,
2014
University of Michigan Law School
Reflections On The 'New Wave' Inversions And Notice 2014-52, Reuven S. Avi-Yonah
Articles
On September 22 the Treasury Department issued Notice 2014-52, 2014-42 IRB 1. The notice was intended to fulfill President Obama’s pledge to use executive actions to the extent possible to block the new wave of corporate inversions. To what extent can the notice succeed? This article argues that while the notice is a useful first step, it is unlikely to stem the tide of inversion transactions. To do that, legislative action is needed in the short term. In the longer term, the only solution to inversions is coordination with other OECD countries in the context of the base erosion and …
Foul Play: Tennessee's Unequal Application Of Its Jock Tax Against Professional Athletes,
2014
Benjamin N. Cardozo School of Law
Foul Play: Tennessee's Unequal Application Of Its Jock Tax Against Professional Athletes, Kirk Berger
Cardozo Public Law, Policy & Ethics Journal
The Framers of the Constitution knew, and we should not forget today, that there is no more effective practical guaranty against arbitrary and unreasonable government than to require that the principles of law which officials would impose upon a minority must be imposed generally. Conversely, nothing opens the door to arbitrary action so effectively as to allow those officials to pick and choose only a few to whom they will apply legislation and thus escape political retribution that might be visited upon them if larger numbers were affected. Courts can take no better measure to assure that laws will be …
Charitable Giving, Tax Expenditures, And Direct Spending In The United States And The European Union,
2014
Boston University School of Law
Charitable Giving, Tax Expenditures, And Direct Spending In The United States And The European Union, Lilian Faulhaber
Faculty Scholarship
This Article compares the ways in which the United States and the European Union limit the ability of state-level entities to subsidize their own residents, whether through direct subsidies or through tax expenditures. It uses four recent charitable giving cases decided by the European Court of Justice (ECJ) to illustrate the ECJ’s evolving tax expenditure jurisprudence and argues that, while this jurisprudence may suggest a new and promising model for fiscal federalism, it may also have negative social policy implications. It also points out that the court analyzes direct spending and tax expenditures under different rubrics despite their economic equivalence …
Formulary Appointment In The U.S. International Income Tax System: Putting Lipstick On A Pig?,
2014
J. Reuben Clark Law School, Brigham Young University
Formulary Appointment In The U.S. International Income Tax System: Putting Lipstick On A Pig?, J. Clifton Fleming Jr., Robert J. Peroni, Stephen E. Shay
Michigan Journal of International Law
An affiliated corporate group consists of two or more corporations linked by sufficient stock ownership to cause them to function as an economic unit instead of as independent economic actors. Thus, an affiliated corporate group engaged in international business is often referred to as a multinational enterprise (MNE), a term that we will use throughout this Article. When corporate members of an MNE engage in transactions among themselves, the prices they employ (transfer prices) will significantly affect the amount of overall MNE income that is allocated to each member and, hence, to the tax bases of the various countries in …
Changing Tides: Tax Haven Reform And The Changing Views Of Transnational Capital Flow Regulation And The Role Of States In A Globalized World,
2014
Indiana University Maurer School of Law
Changing Tides: Tax Haven Reform And The Changing Views Of Transnational Capital Flow Regulation And The Role Of States In A Globalized World, Jeffrey Kraft
Indiana Journal of Global Legal Studies
The transnational free flow of capital represents one of the core factors driving the globalization of the world since the beginning of the Bretton-Woods era. Under the "traditional" Neoliberal theory of globalization, this free flow of capital remains sacrosanct, an unstoppable force with which state actors cannot and should not interfere. However, the recent financial crisis has caused some to question this absolute faith in the benefits of unregulated transnational capital flows and to assert that the state still has a role to play in influencing the creation of international norms on capital. Tax haven regulation represents one area that …
Is Cricket Taxing? The Taxation Of Cricket Players In India,
2014
National Law School of India University, India
Is Cricket Taxing? The Taxation Of Cricket Players In India, Rishi Shroff
Pace Intellectual Property, Sports & Entertainment Law Forum
This Essay examines the taxation of crickets in the context of Indian law. It examines the concept of non-resident “star” companies created by Indian cricketers as a mechanism to avoid the taxation of their global income in India.
Personal Service Versus Royalty Income For Athletes,
2014
San Jose State University
Personal Service Versus Royalty Income For Athletes, Chanpheareak (Luis) Chim
The Contemporary Tax Journal
No abstract provided.
Tax Incentives To Move Jobs Back To The U.S.,
2014
San Jose State University
Tax Incentives To Move Jobs Back To The U.S., Gamaliel Salazar
The Contemporary Tax Journal
No abstract provided.
The Contemporary Tax Journal Volume 3, No. 2 – Spring 2014,
2014
San Jose State University
The Contemporary Tax Journal Volume 3, No. 2 – Spring 2014
The Contemporary Tax Journal
No abstract provided.
