In this essay, Gamage and Walczak share their opening statements in their debate over Quinn v. Washington, the recent Washington Supreme Court decision upholding a state tax on capital gains as an excise tax

In Estate of Spencer v. Commissioner the United States Court of Appeals for the Sixth Circuit reversed the Tax Court and held the estate was entitled to a marital deduction for the surviving spouse's interest in the marital trust because the executor's Qualified Terminable Interest Property...

Which article of the U.K.–South Africa tax treaty—Article 7, on business profits, or Article 14, on income from employment—applies for the purpose of allocating taxing rights in respect of remuneration for services provided by a diver in the U.K. under a contract of employment? This was...

In Familienunternehmen können Gewinne nicht einfach entnommen und Gesellschaftsanteile nicht so leicht veräußert werden. Bei der Bewertung zum Beispiel im Steuerrecht wird das aber nicht berücksichtigt. Um das zu beheben, müsste sich nicht einmal ein Gesetz ändern. Die bisherige...

Vorliegende Abhandlung widmet sich der Einflussnahme, welche der Europäische Gerichtshof durch Auslegung des primären und sekundären Unionsrechts auf die Effizienz der ertragsteuerlichen Behandlung grenzüberschreitender Investitionen am Binnenmarkt nimmt. In ihrer Ausgangslage steht der...

Around the turn of this century, a "highly-charged" debate erupted over unpublished federal appellate court opinions. Some argued that the common prohibition against citation to those opinions posed no constitutional problems, while others argued that no-citation rules improperly eliminated a...

Das Bundesverfassungsgericht hat am 17.12.2014 über die Verfassungsmäßigkeit der erbschaftsteuerlichen Regelungen zur Verschonung des Betriebsvermögens entschieden und den Gesetzgeber erneut vor eine steuerpolitische Herausforderung gestellt. Im Kern haben die Verfassungsrichter die...

A manufacturer of goods at time of sale of goods, not only collects the sale price of goods from the buyer, but is also liable to collect statutory taxes such as excise duty, cesses, sales tax etc. from the buyer alongwith the sale price. In Central Excise Law traditionally; excise duty is...

"It is of great importance to be able to determine who or what is considered 'resident' within the meaning of tax treaty provisions. However, the concept of residence has never been fundamentally adjusted to current circumstances in which technological developments make it possible for...

This paper concerns the effective Hungarian practice on combating tax avoidance. It seeks to explain how the doctrines on the tax law prohibition of simulated contracts and of the abuse of tax law have been developed. The discussion of this subject is extended to a series of problem cases and...

Generally accepted accounting priniciples (GAAP) have been raised in tax court cases by both the IRS and the taxpayer. This paper identifies which GAAP issues the parties to a tax law suit have raised in past cases, which issues the courts considered, and whether the GAAP analysis helped the...

There are two largely distinct bodies of literature and corresponding research areas in international taxation. On the one hand, there is the big and continuously growing body of theoretical and empirical literature on tax competition, mainly in the field of economics; on the other, there is a...