Stateless income
ED Kleinbard - Fla. Tax Rev., 2011 - HeinOnline
This paper and its companion, The Lessons of Stateless Income, together comprehensively
analyze the tax consequences and policy implications of the phenomenon of" stateless …
analyze the tax consequences and policy implications of the phenomenon of" stateless …
Rethinking limited liability of parent corporations for foreign subsidiaries' violations of international human rights law
G Skinner - Wash. & Lee L. Rev., 2015 - HeinOnline
The doctrine of limited liability of shareholders often prevents victims harmed by a
corporation's foreign subsidiary's violation of international human rights norms from …
corporation's foreign subsidiary's violation of international human rights norms from …
Indeterminacy, complexity, technocracy and the reform of international corporate taxation
S Picciotto - Social & Legal Studies, 2015 - journals.sagepub.com
Recent public concerns and publicity about the extent of tax avoidance by some of the
largest and most respected transnational corporations have prompted numerous …
largest and most respected transnational corporations have prompted numerous …
Formulary Apportionment in the US International Income Tax System: Putting Lipstick on a Pig?
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 …
ownership to cause them to function as an economic unit instead of as independent …
The consequences of the 2017 US international tax reform: a survey of the evidence
D Dharmapala - International Tax and Public Finance, 2024 - Springer
The 2017 US tax legislation—widely referred to as the Tax Cut and Jobs Act (TCJA)—
fundamentally transformed the US system of international taxation. It ostensibly ended …
fundamentally transformed the US system of international taxation. It ostensibly ended …
Why are there tax havens
AH Rosenzweig - Wm. & Mary L. Rev., 2010 - HeinOnline
Recently, the issue of tax havens has risen to the fore of the fiscal policy debate, with tax
havens being singled out as the root cause of many of the fiscal shortfalls plaguing the …
havens being singled out as the root cause of many of the fiscal shortfalls plaguing the …
Can Tax Expenditure Analysis Be Divorced from a Normative Tax Base?: A Critique of the" New Paradigm" and Its Denouement
JC Fleming Jr, RJ Peroni - Va. Tax Rev., 2010 - HeinOnline
In spite of the controversy that surrounds it, tax expenditure analysis (TEA), at its core, is a
simple, intuitively obvious idea. For example, assume that recently independent hypothetical …
simple, intuitively obvious idea. For example, assume that recently independent hypothetical …