Can a Cost Sharing Arrangement Prevent a Tax Shelter Label?
In connection with an ongoing effort of the government to examine certain Microsoft documents, the government on October 12, 2016, stated in a filed document that one of the transactions at issue is...
View ArticleTerritorial W&M Discussion Draft: Change Required
The House Ways & Means Committee Discussion Draft proposes a territorial taxation system for the United States. This article published in Tax Notes on 23 January 2012 was taken from the author's...
View ArticleU.S. International Tax Reform: What Form Should it Take?
This article focuses solely on the big picture issue of whether international tax reform should take the form of a territorial system or an alternative full inclusion system. Of course, it is also...
View ArticleU.S. Tax Reform: Full-Inclusion Over Territorial System Compelling
The territorial system strongly lobbied for by U.S. multinational corporations that stand to benefit from that system is not what’s best for our country or our society. It is bad tax policy for many...
View ArticleThoughts on Treasury's White Paper on EU State Aid
The U.S. Department of the Treasury on August 24 issued a White Paper that expresses its concerns about the European Commission’s efforts to apply the European Union’s State aid restrictions to...
View ArticleBEPS - A Primer on Where it Came from and Where It’s Going
Governments throughout the world have been losing many billions of dollars of tax revenues from “legal” tax avoidance conducted by many multinational groups (MNEs) through aggressive structuring of...
View ArticleWorldwide Tax Reform: Reversing the Race to the Bottom
The OECD Base Erosion and Profit Shifting Project is now under way, its mission being to suggest ways that countries can work together and amend their domestic laws to combat the corporate profit...
View ArticleFair Approaches for Taxing Previously Untaxed Foreign Income
In connection with any transition to a new international tax system, we need an approach that effectively deals with the trillions of dollars of previously untaxed foreign income held by CFCs. There...
View ArticleTrademarks and Censorship in the Time of COVID-19
During the devastating year of 2020, China quickly conquered the novel coronavirus and roared back economically while the United States faced staggering deaths and economic losses. But underneath the...
View ArticleExperimentations with Mindfulness and Gratitude Practice in My Legal Writing...
Three years ago, I attended my first Western Regional Legal Writing Conference at Santa Clara University School of Law. I was brand new to teaching legal writing, only about a month into my first year...
View ArticleFrom Brief to Business: How Mastering Brief Writing Techniques is Essential...
Transactional documents - contracts, wills, prenuptial agreements, residential real estate leases, merger agreements - are prospective documents that establish a binding agreement between two or more...
View ArticleLessons in Advocacy From Montana v. Held
On Aug. 14, 2023, in Held v. Montana, Judge Kathy Seeley ruled in favor of 16 youth plaintiffs in the first ever constitutional climate change lawsuit to go to trial in the United States....
View ArticleTech Supremacy: The New Arms Race Between China and the United States
In the brewing tech war between the United States and China, the quest for tech supremacy is in full force. Through enacting a series of laws and policies, China aims to reach its goal of tech...
View ArticleWriting Tips from the Bench: To Be Persuasive, Keep It Simple, An Interview...
Justice Mary Yu of the Washington Supreme Court recently spoke with Write to Counsel columnist and University of Washington School of Law Professor Ben Halasz about legal writing. This article is an...
View ArticleChallenging Disability Discrimination in the Clinical Use of PDMP Algorithms
State prescription drug monitoring programs (PDMPs) use proprietary, predictive software platforms that deploy algorithms to determine whether a patient is at risk for drug misuse, drug diversion,...
View ArticleCiting GenAI: If, When, and How to Cite Generative Artificial Intelligence in...
Earlier this year, I had the privilege of attending the Association of American Law Schools (AALS) conference in Washington, D.C. This is an annual conference where professors from law schools around...
View ArticleWhat Can State Medical Boards Do to Effectively Address Serious Ethical...
State Medical Boards (SMBs) can take severe disciplinary actions (e.g., license revocation or suspension) against physicians who commit egregious wrongdoing in order to protect the public. However,...
View ArticleA Tale of Two Subject-to-Tax Rules
In this article, we analyze and compare two proposals for a new subject-to-tax rule (STTR) provision to be included in tax treaties, one from the U.N. Tax Committee and the other from the G20/OECD...
View ArticleConditions of Participation: Incorporating the History of Hospital Desegregation
Our students ought to know about the history of formal hospital segregation and desegregation. To that end, this article urges those who teach foundational health law and policy courses to do three...
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