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411,877 Total downloads
Showing Papers 1,151 - 1,200 of 2,348
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How German Tax Law Treats Participation Rights Issued by Corporations
Alexander Jehlin
Date Posted: December 06, 2009Last Revised: March 01, 2013
Pets Trusts: Fido with a Fortune? Trusts and Estates Law Section, New York State Bar Association Annual Meeting, January 2010, Texas Tech Law School Research Paper No. 2010-22
Gerry W. Beyer
Date Posted: December 06, 2009Last Revised: November 18, 2010515 downloads
Allocations Made in Accordance with Partners' Interests in the Partnership Business Entities, Vol. 11, p. 4, November/December 2009
Bradley T. Borden
Date Posted: December 04, 2009374 downloads
Prophetic or Misguided?: The Fifth Circuit's (Increasingly) Unpopular Approach to the Work Product Doctrine Review of Litigation, Vol. 29, No. 1, p. 121, 2009
Claudine V. Pease-Wingenter
Date Posted: December 04, 2009115 downloads
Linton Family LLC and the Step Transaction Doctrine Tax Notes, Vol. 125, No. 9, 2009
Wendy C. Gerzog
Date Posted: December 02, 2009361 downloads
Economic Analysis and Evaluation of 'Fair' Prices: Can Antitrust and International Taxation Learn from Each Other? Bocconi Legal Studies Research Paper No. 138/2009
Alessandro Turina
and
Nicolo Zingales
Date Posted: November 29, 2009
Tax Avoidance - Still Waiting for Godot? New Zealand Universities Law Review
Mark Keating
and
Craig Elliffe
affiliation not provided to SSRN
and
University of Auckland
Date Posted: November 26, 2009171 downloads
A Beneficiary as Trust Owner: Decoding Section 678 ACTEC Journal, Vol. 35, No. 2, p. 35, Fall 2009, Hofstra Univ. Legal Studies Research Paper No. 10-06
Jonathan G. Blattmachr
,
Mitchell Gans and
Alvina H. Lo
Date Posted: November 25, 2009Last Revised: March 28, 2010625 downloads
The Meaning of 'Beneficial Ownership' in Double Tax Agreements British Tax Review, No. 3, 2009
Craig Elliffe
Date Posted: November 24, 2009593 downloads
General Anti-Avoidance Rules and Double Tax Agreements: A New Zealand Perspective Revenue Law Journal, Vol. 19, No. 1, Article 4, 2009
John Prebble and
Craig Elliffe
Date Posted: November 22, 2009Last Revised: July 11, 2011655 downloads
Tax Concessions and Animal Protection Organisations: Benefits and Barriers Australian Animal Protection Law Journal, Vol. 2, pp. 6-17, 2009, Sydney Law School Research Paper No. 09/126
Celeste Black
Date Posted: November 22, 200966 downloads
Aside: The Heroic Nature of Tax Lawyers University of Pennsylvania Law Review, Vol. 140, p. 367, 1991, Tax Notes, Vol. 54, p. 1557, 1992
Erik M. Jensen
Date Posted: November 19, 200957 downloads
Section 2036 Ruling May Force Bengals Out of Cincinnati Tax Notes, Vol. 67, p. 1504, 1995, U of Cincinnati Public Law Research Paper No. 09-40
Paul L. Caron
Date Posted: November 18, 200981 downloads
Constitution of Sub Trusts to Receive Income of Infant Beneficiaries of Discretionary Trusts (NZULR) New Zealand Universities Law Review, Vol. 9, p. 247, June 1981
John Prebble
Date Posted: November 17, 200933 downloads
The Taxation of Trusts: Part I New Zealand Current Taxation, Vol. 25, No. 6, pp. 109-118, November 10,1980
John Prebble
Date Posted: November 17, 200932 downloads
The Taxation of Trusts: Part II New Zealand Current Taxation, Vol. 25, No. 8, p. 134, January 1981
John Prebble
Date Posted: November 17, 2009Last Revised: July 11, 201131 downloads
The Taxation of Trusts: Part III New Zealand Current Taxation, Vol. 25, No. 10, p. 168, February 27, 1981
John Prebble
Date Posted: November 17, 2009Last Revised: July 11, 201134 downloads
Land Sales: Assessment of Profit When Price Received Includes a Non-Cash Element
John Prebble
Date Posted: November 16, 200915 downloads
Taxation of Trusts: The Scope of Sections 226 to 233 of the Income Tax Act 1976 Victoria University of Wellington Law Review, Vol. 11, No. 3, p. 195, September 1981
John Prebble
Date Posted: November 16, 2009Last Revised: July 11, 201114 downloads
The Unhappy Marriage of Law and Equity in Joint Return Liability Tax Notes, Vol. 108, No. 12, 2005
Bryan Camp
Date Posted: November 16, 2009Last Revised: April 10, 201042 downloads
Estate Planning: Pro Forma Settlors for Family Trusts Recent Law, Vol. 3, p. 301, 1976
John Prebble
Date Posted: November 15, 2009Last Revised: July 11, 201116 downloads
Decentralizing Family: An Inclusive Proposal for Individual Tax Filing in the United States Utah Law Review, Fall 2010, U. of Pittsburgh Legal Studies Research Paper No. 2009-31
Anthony C. Infanti
Date Posted: November 14, 2009Last Revised: February 06, 2011111 downloads
Intention to Make a Profit and 'Business' in Section 65(2)(A) of the Income Tax Act 1976 Otago Law Review, Vol. 4, p. 165-184, 1978
John Prebble
Date Posted: November 14, 2009Last Revised: July 11, 201114 downloads
Business Valuation, DLOM and Daubert: The Issue of Redundancy Business Valuation Review, Forthcoming
Robert Comment
Date Posted: November 12, 2009Last Revised: January 09, 2011778 downloads
The Estate and Gift Duties Amendment Act 1976: A Comment Recent Law, p. 326, December 1976
John Prebble
Date Posted: November 12, 2009Last Revised: July 11, 201110 downloads
Taxation, the Student Athlete, and the Professionalization of College Athletics Utah Law Review, No. 1, pp. 35-58, 1987
Erik M. Jensen
Date Posted: November 11, 200956 downloads
Grown-Up Income Shifting: Yesterday’s Kiddie Tax Is Not Enough Kansas Law Review, Vol. 59, No. 3, 2011, Loyola University Chicago School of Law, Public Law & Legal Theory Research Paper No. 2009-0017
Samuel D. Brunson
Date Posted: November 07, 2009Last Revised: January 27, 2012137 downloads
Good-Bye, Humpty Dumpty? Progress & Freedom Foundation Progress Snapshot Paper, Vol. 5, No. 7, August 2009
Barbara S. Esbin
Date Posted: November 06, 20098 downloads
Managing Pluralism Berkeley Journal of International Law (BJIL), Vol. 4, p. 18, Spring, 2010
Eric Engle
Date Posted: November 04, 2009Last Revised: August 10, 201041 downloads
Tax Court Fumbles Substance-Over-Form Ball in Estate of Brown Tax Notes, Vol. 75, p. 1240, 1997, U of Cincinnati Public Law Research Paper No. 09-35
Paul L. Caron
Date Posted: November 04, 2009134 downloads
The Crisis: Libertas and Veritas ILSA Journal of International and Comparative Law, Vol. 17, pp. 57-70, Fall 2010
Eric Engle
Date Posted: November 04, 2009Last Revised: November 06, 201185 downloads
The Taking/Taxing Taxonomy Texas Law Review, Vol. 88, p. 1235, 2010
Amnon Lehavi
Date Posted: October 30, 2009Last Revised: June 02, 2010114 downloads
Saving Private Ryan's Tax Refund American Bar Association - Section of Taxation News Quarterly, Vol. 29, No. 1, Fall 2009
Francine J. Lipman
Date Posted: October 29, 2009Last Revised: November 02, 2009106 downloads
Leading the Revolution: Can Tax Reform Assist the Australian Arts Sector? The Brisbane Line, April 2009
Brett Freudenberg
Date Posted: October 28, 2009Last Revised: September 27, 201013 downloads
Virtual Intermediaries: Consumption Tax Problems in Japan, Europe, and the United States - The Case of the Virtual Travel Agent 57 Tax Notes International 865 (March 8, 2010), Boston Univ. School of Law Working Paper No. 09-49
Richard Thompson Ainsworth
Date Posted: October 28, 2009Last Revised: July 25, 2012112 downloads
Report #1: The Current Australian Tax Treatment of the Arts Industry (Series: Tax: Contributing to a Sustainable Arts Industry)
Brett Freudenberg
Date Posted: October 26, 2009Last Revised: September 28, 201023 downloads
Report #2: An International Comparative Study of Tax Concessions for the Arts (Series: Tax: Contributing to a Sustainable Arts Industry)
Brett Freudenberg
Date Posted: October 26, 2009Last Revised: September 28, 201022 downloads
Report #3: A Survey of Potential Reforms for Australia and Recommendations (Series: Tax: Contributing to a Sustainable Arts Industry)
Brett Freudenberg
Date Posted: October 26, 2009Last Revised: September 28, 201012 downloads
Entity Taxation: The Inconsistency between Stated Policy and Actual Application Journal of the Australasian Tax Teachers Association, Vol. 1, No. 2, pp. 458-490, 2005
Brett Freudenberg
Date Posted: October 25, 2009Last Revised: September 28, 20109 downloads
A Model Idea: Is the ICAA Proposal for a Tax Transparent Company the Ideal Model for Australia Australian Tax Review, Vol. 38, No. 3, pp. 161-180, August 2009
Brett Freudenberg
Date Posted: October 24, 2009Last Revised: September 28, 201011 downloads
Australia’s Struggle with Tax Transparent Companies Tax Notes International, Vol. 48, No. 1, pp. 83-102, 2007
Brett Freudenberg
Date Posted: October 24, 2009Last Revised: September 27, 201015 downloads
Fact or Fiction? A Sustainable Tax Transparent Form for Closely Held Businesses in Australia Australian Tax Forum, Vol. 24, No. 3, pp. 375-422, September 2009
Brett Freudenberg
Date Posted: October 24, 2009Last Revised: September 28, 201012 downloads
Is the New Zealand Qualifying Company Regime Achieving its Original Objectives? New Zealand Journal of Taxation Law and Policy, Vol. 11, No. 2, pp. 185-215, 2005
Brett Freudenberg
Date Posted: October 24, 2009Last Revised: September 30, 201028 downloads
The End of Asset Revaluation Reserve Distributions? An Analysis of the Government’s Latest Attack on Discretionary Trusts Performing Asset Revaluation Reserve Distributions. Australian Tax Review, Vol. 33, No. 3, pp. 150-167, September 2004
Brett Freudenberg
Date Posted: October 24, 2009Last Revised: September 28, 201023 downloads
The Forgotten CGT Events: Are Asset Revaluations Reserve Distributions by Trustees of Discretionary Trusts Capital Gains? Australian Tax Review, Vol 34, No. 2, pp. 67-87, June 2005
Brett Freudenberg
and
P. McDermott
Date Posted: October 24, 2009Last Revised: September 28, 201017 downloads
The Troubled Teen Years: Is the Repeal of New Zealand’s LAQC Regime Required? New Zealand Journal of Taxation Law and Policy, Vol. 14, No. 1, 2008
Brett Freudenberg
Date Posted: October 24, 2009Last Revised: September 28, 201012 downloads
Approach to Corporate Groups’ Regulation in Tax, Criminal and Environmental Law
(Aproximación a la Regulación de los Grupos Empresariales en los Ámbitos Fiscal, Penal y Ambiental) Revist@ e - Mercatoria, Vol. 7, No. 1, 2008
Camilo Enrique Cubillos
affiliation not provided to SSRN
Date Posted: October 23, 200931 downloads
Are Asset Revaluation Reserve Distributions ‘Ordinary Income’ for Discretionary Beneficiaries? Australian Tax Forum, Vol. 20, No. 1, pp 3-40, March 2005
Brett Freudenberg
Date Posted: October 23, 2009Last Revised: September 27, 201060 downloads
Losing My Losses: Are the Loss Restriction Rules Applying to Australia’s Tax Transparent Companies Adequate? Australian Tax Forum, Vol 23, No. 2, pp. 125-163, June 2008
Brett Freudenberg
Date Posted: October 23, 2009Last Revised: September 28, 201018 downloads
Tax Transparent Companies: Striving for Tax Neutrality? A Legal International Comparative Study of Tax Transparent Companies and Their Potential Application for Australian Closely Held Businesses
Brett Freudenberg
Date Posted: October 23, 2009Last Revised: November 07, 200985 downloads
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