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UNSW: Business Law & Taxation (Topic)

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26,098 Total downloads

Viewing: 1 - 50 of 84 papers

1.

The Curious Case of the Indian Dividend Distribution Tax – Inverse Split-Rates on Corporate Profits? Or Source-Agnostic Levy?

Number of pages: 4 Posted: 26 Aug 2019
Working Paper Series
Maastricht University, Faculty of Law
Downloads 16
2.

OIRA’s Expanded Review of Tax Regulations and Its Surprising Implications

Forthcoming, Business, Entrepreneurship & Tax Law Review
Number of pages: 12 Posted: 12 Jun 2019 Last Revised: 29 Oct 2019
Accepted Paper Series
GW Regulatory Studies Center
Downloads 36
3.

The Tax Justice Network-Africa v Cabinet Secretary for National Treasury & 2 Others: A Big Win for Tax Justice Activism?

British Tax Review [2019] No. 2
Number of pages: 14 Posted: 07 Jun 2019 Last Revised: 26 Aug 2019
Accepted Paper Series
University of Oxford - Faculty of Law
Downloads 70
4.

Interest Dilution and Damages as Contribution-Default Remedies in Failing LLCs and Partnerships

Business Law Today (Nov. 2018), Brooklyn Law School, Legal Studies Paper No. 578
Number of pages: 5 Posted: 14 Dec 2018
Accepted Paper Series
Brooklyn Law School and Stoll Keenon Ogden PLLC

Multiple version iconThere are 2 versions of this paper

Downloads 71
5.

Exploring the Taxation of New York's New Paid Family Medical Leave Benefit

Number of pages: 20 Posted: 06 Dec 2018
Working Paper Series
North Carolina State University
Downloads 16
6.

Interest Dilution as Contribution-Default Remedy in LLCs and Partnerships

Nottingham Insolvency & Business Law e-Journal, Vol. 6, p. 180, 2018, Brooklyn Law School, Legal Studies Paper No. 572
Number of pages: 22 Posted: 17 Oct 2018
Accepted Paper Series
Brooklyn Law School and University of Central Missouri
Downloads 53
7.

S-Corporation Cash-Out Break-Ups and Code Sec. 1031 Exchanges

Journal of Passthrough Entities, Vol. 21, p. 21, 2018, Brooklyn Law School, Legal Studies Paper No. 570
Number of pages: 6 Posted: 17 Oct 2018
Accepted Paper Series
Brooklyn Law School
Downloads 472
8.

The Deterrent Effect of Whistleblowing on Tax Collections

European Accounting Review, Forthcoming
Number of pages: 32 Posted: 05 Sep 2018
Accepted Paper Series
Tel Aviv University, Ariel University and Tel Aviv University
Downloads 55
9.

Public Country-by-Country Reporting: The Shareholders’ Case for Mandatory Disclosure

Tax Notes International, Vol. 90, No. 14, 2018
Number of pages: 11 Posted: 30 Aug 2018
Accepted Paper Series
The Chinese University of Hong Kong (CUHK) - Faculty of Law
Downloads 90
10.

Taxing the Robots

Pepperdine Law Review, Vol. 46, Forthcoming, SMU Dedman School of Law Legal Studies Research Paper No. 401
Number of pages: 48 Posted: 23 Aug 2018 Last Revised: 27 Sep 2018
Accepted Paper Series
Southern Methodist University - Dedman School of Law
Downloads 439
11.

Impact of the Proposed GST on the Consumer Price Index in India

Indian Institute of Management Udaipur Research Paper Series No. 2018
Number of pages: 19 Posted: 19 Aug 2018
Accepted Paper Series
Indian Institute of Management, Ahmedabad - Economics, OP Jindal Global University - Jindal Global Law School (JGLS), Indian Institute of Management (IIM) Ahmedabad and Adani Institute of Infrastructure Management
Downloads 63
12.

Retrenchment, Temporary-Effect Legislation, and the Home Mortgage Interest Deduction

Oklahoma Law Review, Vol. 71, No. 1, 2018
Number of pages: 50 Posted: 14 Aug 2018 Last Revised: 17 Nov 2018
Accepted Paper Series
Creighton University - School of Law
Downloads 54
13.

Income-Based Effective Tax Rates and Choice-of-Entity Considerations Under the 2017 Tax Act

Brooklyn Law School, Legal Studies Paper No. 562
Number of pages: 32 Posted: 15 Jul 2018 Last Revised: 02 Aug 2018
Working Paper Series
Brooklyn Law School
Downloads 369
14.

The Customs Law of Ukraine

The Introduction to Ukrainian Law, Forthcoming
Number of pages: 16 Posted: 15 May 2018 Last Revised: 19 May 2018
Working Paper Series
Odessa Law Academy
Downloads 19
15.

Regulation A : New and Improved after the JOBS Act or a Failed Revival?

Virginia Law & Business Review, Vol. 12, No. 2, 2018, Texas A&M University School of Law Legal Studies Research Paper No. 18-27
Number of pages: 44 Posted: 03 May 2018 Last Revised: 27 Oct 2018
Accepted Paper Series
Texas A&M University School of Law
Downloads 94
16.

The Use of Big Data Analytics by the IRS: What Tax Practitioners Need to Know

Houser, Kimberly and Sanders, Debra, The Use of Big Data Analytics by the IRS: What Tax Practitioners Need to Know (February, 2018). Journal of Taxation, Vol. 128, No. 2, 2018. Thomas Reuters/Tax & Accounting.
Number of pages: 16 Posted: 01 Mar 2018 Last Revised: 17 Oct 2018
Accepted Paper Series
Oklahoma State University and Washington State University
Downloads 726
17.

The Cadbury Schweppes Judgment and Its Implications on Profit Shifting Activities within Europe

Number of pages: 40 Posted: 21 Feb 2018
Working Paper Series
University of Cologne
Downloads 91
18.

Quantitative Prediction Model of Tax Law's Substantial Authority

Tax Law, 2018 Forthcoming, Brooklyn Law School, Legal Studies Paper No. 547
Number of pages: 49 Posted: 22 Jan 2018 Last Revised: 24 Jun 2018
Accepted Paper Series
Brooklyn Law School and Ernst & Young LLP
Downloads 37
19.

The IRS's Tax Determination Authority

71 Tax Law. 143 (2017)
Number of pages: 36 Posted: 11 Jan 2018
Accepted Paper Series
University of South Dakota Law School
Downloads 39
20.

Effect of IRS Nonacquiesence on Tax Planning and Reporting

Journal of Passthrough Entities, Vol. 21, p. 19, 2018, Brooklyn Law School, Legal Studies Paper No. 546
Number of pages: 6 Posted: 09 Jan 2018
Accepted Paper Series
Brooklyn Law School
Downloads 33
21.

A New Relationship with the Tax Profession

Number of pages: 13 Posted: 18 Dec 2017
Working Paper Series
UNSW Australia Business School, School of Taxation and Business Law
Downloads 5
22.

Place of Effective Management Indian Income Tax Perspective

Number of pages: 11 Posted: 02 Dec 2017
Working Paper Series
Independent
Downloads 43
23.

Consumers’ Perception Towards the Implementation of Goods and Services Tax (GST) in Malaysia: A Review Paper

Goh, P. J.,Cham, T. H. & Tay, A. G. M. (2017). Consumers' Perception Towards the Implementation of Goods and Services Tax (GST) in Malaysia: A Review Paper. Journal of Global Business and Social Entrepreneurship (GBSE) Vol, 1, 17-23.
Number of pages: 7 Posted: 25 Oct 2017
Accepted Paper Series
Tunku Abdul Rahman University (UTAR), Universiti Tunku Abdul Rahman (UTAR) and Tunku Abdul Rahman University (UTAR)
Downloads 856
24.

A New Deal for Europe? The Commerce Clause as the Solution to Tax Discrimination and Double Taxation in the European Union

Charles Edward Andrew Lincoln IV, A New Deal for Europe? The Commerce Clause as the Solution to Tax Discrimination and Double Taxation in the European Union, 11 J. Bus. Entrepreneurship & L. 115 (2018)
Number of pages: 21 Posted: 21 Oct 2017 Last Revised: 04 May 2018
Accepted Paper Series
Texas A&M University School of Law
Downloads 48
25.

Branch Report on Argentina

Cahiers de Droit Fiscal International, Volume 102 B: The Future of Transfer Pricing, 91-110, International Fiscal Association, 2017 Rio de Janeiro Congress.
Posted: 14 Sep 2017
Accepted Paper Series
London School of Economics - Law Department
26.

Like-Kind Exchanges of Timber Rights

Journal of Passthrough Entities, Vol. 20, Pg. 27, 2017, Brooklyn Law School, Legal Studies Paper No. 522
Number of pages: 5 Posted: 14 Sep 2017
Accepted Paper Series
Brooklyn Law School
Downloads 21
27.

Boundaries of the Prediction Model in Tax Law's Substantial Authority

71 Tax Law. 33, Brooklyn Law School, Legal Studies Paper No. 518
Number of pages: 60 Posted: 24 Aug 2017 Last Revised: 10 Jan 2018
Accepted Paper Series
Brooklyn Law School and Ernst & Young LLP
Downloads 109
28.

Tax-Related Corporate Political Activity Research: A Literature Review

Journal of American Taxation Association, Forthcoming
Number of pages: 78 Posted: 29 Jun 2017 Last Revised: 25 Jan 2018
Accepted Paper Series
Brigham Young University - School of Accountancy and Arizona State University (ASU) - W.P. Carey School of Business
Downloads 176
29.

Taxing Capital Appreciation

Tax Law Review, Vol. 70, No. 1, 2016, Ohio State Public Law Working Paper No. 398
Number of pages: 66 Posted: 04 Jun 2017 Last Revised: 11 Jan 2018
Accepted Paper Series
Ohio State University (OSU) - Michael E. Moritz College of Law
Downloads 260
30.

Malulani and the Entrenchment of Mechanical Analysis of Related-Party Exchange Rules

Journal of Passthrough Entities, Vol. 20, Pg. 15, 2017, Brooklyn Law School, Legal Studies Paper No. 505
Number of pages: 7 Posted: 10 May 2017
Accepted Paper Series
Brooklyn Law School
Downloads 27
31.

Emerging Information Technologies: Challenges for Consumers

Oxford University Commonwealth Law Journal (2017) Vol. 17 (2) (published online 17 Aug 2017) , UNSW Law Research Paper No. 17-25, UNSW Business School Research Paper
Number of pages: 40 Posted: 01 May 2017 Last Revised: 13 Jul 2018
Accepted Paper Series
UNSW Sydney
Downloads 128
32.

What Inconsistent Federal Policy Means for Marijuana Business Owners: Washington's I-502 and the Federal Controlled Substances Act

GULR (2014/15) 50-3, 305-335.
Number of pages: 32 Posted: 14 Apr 2017 Last Revised: 24 Jun 2018
Accepted Paper Series
Oklahoma State University
Downloads 30
33.

Recent Developments in Federal Income Taxation: The Year 2016

Florida Tax Review, Vol. 20, No. 3, 2017, University of Florida Levin College of Law Research Paper No. 17-15
Number of pages: 147 Posted: 06 Apr 2017 Last Revised: 27 Jun 2017
Accepted Paper Series
University of Florida - Levin College of Law and South Texas College of Law Houston
Downloads 382
34.

Should Robots Pay Taxes? Tax Policy in the Age of Automation

Harvard Law & Policy Review, Vol. 12, 2018
Number of pages: 32 Posted: 15 Mar 2017 Last Revised: 10 Mar 2018
Accepted Paper Series
University of Surrey School of Law and University of Surrey - School of Law
Downloads 2,048
35.

On the Issue of Organizational and Legal Forms of Offshore Companies: Civil Law View.

LEX RUSSICA. N 12 (Vol. XCVII). 2014. pp. 1557 - 1564
Number of pages: 8 Posted: 23 Feb 2017
Accepted Paper Series
Kutafin Moscow State Law University
Downloads 17
36.

What's BEPS Got to Do with It? Exploring the Effectiveness of Thin Capitalisation Rules

(2016) 14(2) eJournal of Tax Research 359-386, UNSW Business School Research Paper
Number of pages: 29 Posted: 03 Jan 2017 Last Revised: 06 May 2018
Accepted Paper Series
UNSW Australia Business School, School of Taxation and Business Law
Downloads 88
37.

Strategic Corporate Tax Lobbying

Posted: 17 Nov 2016
Working Paper Series
University of Houston and University of Houston - C.T. Bauer College of Business
38.

Innovation Agents

Washington and Lee Law Review, Vol. 76, No. 1, 2018, U of Alabama Legal Studies Research Paper No. 2867611
Number of pages: 53 Posted: 11 Nov 2016 Last Revised: 17 Jun 2018
Accepted Paper Series
University of Alabama - School of Law
Downloads 110
39.

Using a Problem Based Learning Approach to Enhance and Motivate Learning of Taxation Law

(2003) The Law Teacher
Posted: 30 Sep 2016
Working Paper Series
UNSW Business School
40.

Code Sec. 1031 Drop-Swap Cash-Outs and Unrecaptured Section 1250 Gain

Journal of Passthrough Entities, Vol. 19, p 27, September-October 2016, Brooklyn Law School, Legal Studies Paper No. 468
Number of pages: 12 Posted: 21 Sep 2016
Accepted Paper Series
Brooklyn Law School
Downloads 124
41.

Dark Pools, High-Frequency Trading, and the Financial Transaction Tax: A Solution or Complication?

Drake Law Review, Vol. 64, No. 3, 2016
Number of pages: 39 Posted: 05 Jul 2016 Last Revised: 10 Jul 2016
Accepted Paper Series
University of Akron - The George W. Daverio School of Accountancy
Downloads 544
42.

Integration of Corporate and Shareholder Taxes

National Tax Journal, Forthcoming, Yale Law & Economics Research Paper No. 540, Columbia Law and Economics Working Paper No. 541, Harvard Public Law Working Paper No. 16-36
Number of pages: 35 Posted: 16 May 2016 Last Revised: 24 Jun 2016
Accepted Paper Series
Columbia Law School and Harvard Law School
Downloads 675
43.

The Green Deal Goes Sour for the Clean Energy Sector in Great Britain

Journal of Global Justice and Public Policy, Vol. 2, p. 459, 2016
Number of pages: 9 Posted: 08 May 2016 Last Revised: 10 May 2016
Accepted Paper Series
Regent University School of Law, Journal of Global Justice and Public Policy
Downloads 24
44.

Passport Denied

Taxation, p.24, March 17, 2016
Number of pages: 1 Posted: 07 Apr 2016
Accepted Paper Series
Harvard Law School
Downloads 32
45.

Supercharged IPOs and the Up-C

University of Colorado Law Review, Forthcoming, BYU Law Research Paper No. 17-03
Number of pages: 48 Posted: 26 Mar 2016 Last Revised: 22 Jun 2017
Accepted Paper Series
Brigham Young University - J. Reuben Clark Law School
Downloads 6,242
46.

Can We Clean This Up? A Brief Journey Through the U.S. Rules for Taxing Business Entities

University of Florida Levin College of Law Research Paper
Number of pages: 45 Posted: 25 Mar 2016 Last Revised: 29 Mar 2016
Accepted Paper Series
New York University School of Law
Downloads 190
47.

US Exclusion for Small Business Capital Gains

Tax Journal, February 2016
Number of pages: 3 Posted: 16 Mar 2016
Accepted Paper Series
Harvard Law School
Downloads 43
48.

Proposed Anti-Fee Waiver Regulations: A Blueprint for Waiving Fees?

Tax Management Memo, Vol. 57, p. 87, 2016, Brooklyn Law School, Legal Studies Paper No. 446
Number of pages: 18 Posted: 12 Mar 2016 Last Revised: 24 May 2016
Accepted Paper Series
Brooklyn Law School, University of Central Missouri and Debevoise & Plimpton - New York Office
Downloads 59
49.

Code Section 1031 Drop-and-Swaps Thirty Years after Bolker

Journal of Passthrough Entities, Vol. 18, Pg. 21, 2015, Brooklyn Law School, Legal Studies Paper No. 424
Number of pages: 7 Posted: 24 Oct 2015
Accepted Paper Series
Brooklyn Law School
Downloads 186
50.

A Hitchhiker’s Guide to the OECD’s International VAT/GST Guidelines

The paper was presented at the 11th annual International Tax Symposium at the University of Florida Levin College of Law, on October 30, 2015., 18 Florida Tax Review, 589 (2016)., UGA Legal Studies Research Paper No. 2015-31, Dean Rusk International Center Research Paper No. 2015-01
Number of pages: 50 Posted: 14 Oct 2015 Last Revised: 06 Apr 2016
Accepted Paper Series
University of Georgia School of Law
Downloads 608