Anachronisms in Subchapter K of the Internal Revenue Code: Is it Time to Part...
Time has passed Section 736 by. Rather than serve its initial purpose, Section 736 survives as an anachronism preventing the coherent evolution of the Code. How could a provision such as Section 736,...
View ArticleHarnessing the Costs of International Tax Arbitrage
The issue of international tax arbitrage has proven a difficult and intractable one. Rather than try to minimize costs of the arbitrage or prevent "abuse" of the laws of a particular regime, the United...
View ArticleTaxation as a Global Socio-Legal Phenomenon
This essay makes a proposal that might be controversial among tax scholars even if it is non-controversial to those with a particular interest in international law: that international social and...
View ArticleImperfect Financial Markets and the Hidden Costs of a Modern Income Tax
The news has been filled with stories of meltdowns in the financial world, with the government, independent agencies, and politicians all devoting significant time and energy to coping with the...
View ArticleNot All Carried Interests are Created Equal
Recently, a significant debate over the taxation of so-called “carried interest” in private equity funds has received much attention from scholars, the government, commentators, and the media. This...
View ArticleWhy are There Tax Havens?
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 governments of the...
View ArticleThinking Outside the (Tax) Treaty
While the legal literature contains numerous discussions on how to increase cooperation and resolve disputes in trade, investment, environment, intellectual property, and other areas, there has been...
View ArticleA Corporate Tax for the Next One Hundred Years: A Proposal for a Dynamic,...
The United States has included some form of income tax on corporations at least since the enactment of the Sixteenth Amendment one hundred years ago. Notwithstanding this long lineage, however,...
View ArticleThe Article III Fiscal Power
What should happen when Congress and the President find themselves in a fiscal policy showdown resulting in a Constitutional violation? This question has risen to the fore in light of the recent...
View ArticleAn Antigua Gambling Model for the International Tax Regime
The international tax world is facing a defining moment. While there is little agreement on anything within the field, there appears to be a growing consensus that the modern international tax regime —...
View ArticleBuilding a Framework for a Post-BEPS World
The OECD base erosion and profit-shifting project (BEPS) presents a unique opportunity for the international tax regime. BEPS is taking on an immense challenge, with 15 separate action items on such...
View ArticleRevisiting the Law of Moses' Rod: The Case of Inversions
This article revisits Marty Ginsburg’s "Law of Moses’ Rod in the Context of Inversions", in particular how proposed revisions to the anti-inversion rules could be used to justify new, or even more...
View ArticleDefining a Country's 'Fair Share' of Taxes
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...
View ArticleSource as a Solution to Residence
The choice between source-based and residence-based taxation has defined the terms of the debate for the international tax regime since its inception in the early 1900's. The thesis of this Article is...
View ArticleThe Up-C Revolution
Over the past few years, a revolutionary new tax structure, known as the Up-C, has become increasingly popular, particularly in instances where an LLC is being taken public. In such an Up-C IPO, a...
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