In the summer of 1979, a month-long seminar on taxation sponsored by Harvard Law School's International Tax Program took place in the People's Republic of China. Due to limited foreign investment, China was not required to consider the applicability of its domestic tax laws to foreigners. The...

Connecticut's tax structure, primarily regarding corporate taxes, is outdated and easily manipulated by sophisticated tax attorneys and accountants. The state legislature has failed to act in any meaningful way to protect the state's revenue stream. This article addresses the flaws of...