Monica Gianni

California State University Northridge

Assistant Professor

David Nazarian College of Business and Economics

18111 Nordhoff

Northridge, CA 91330-8372

United States

SCHOLARLY PAPERS

9

DOWNLOADS
Rank 20,755

SSRN RANKINGS

Top 20,755

in Total Papers Downloads

2,275

CITATIONS

1

Scholarly Papers (9)

1.

The OECD'S Flawed and Dated Approach to Computer Servers Creating Permanent Establishments

17 Vand. J. Ent. & Tech. L. 1 (2014)
Number of pages: 39 Posted: 29 Apr 2014 Last Revised: 26 May 2015
Monica Gianni
California State University Northridge
Downloads 1,234 (15,647)
Citation 1

Abstract:

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permanent establishment, server, OECD, BEPS

2.

OECD BEPS (In)Action 1: Factor Presence as a Solution to Tax Issues of the Digital Economy

72 Tax Law. 255 (2018)
Number of pages: 44 Posted: 31 Jul 2018 Last Revised: 29 Jun 2019
Monica Gianni
California State University Northridge
Downloads 399 (72,529)

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BEPS, Digital Economy, Factor Presence, Wayfair, Digitalized Economy

3.

PFICs Gone Wild!

29 Akron Tax Journal 29 (2014)
Number of pages: 35 Posted: 07 Sep 2013 Last Revised: 26 May 2015
Monica Gianni
California State University Northridge
Downloads 367 (79,969)

Abstract:

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passive foreign investment company, PFIC, tax deferral, Subpart F

4.

A Brief Review of Corporate Tax Articles of 2013

Tax Notes, Vol. 143, No. 11, 2014
Number of pages: 7 Posted: 16 Aug 2014
Jordan M. Barry, Karen C. Burke and Monica Gianni
University of San Diego School of Law, University of Florida - Levin College of Law and California State University Northridge
Downloads 124 (226,158)

Abstract:

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corporate tax

5.

Partnership Audit Rules: After the Final Regulations

128 J. Tax'n 9 (June 2019)
Number of pages: 19 Posted: 30 Jun 2019
Monica Gianni
California State University Northridge
Downloads 103 (258,419)

Abstract:

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partnership tax audit, Bipartisan Budget Act of 2015, BBA, TEFRA

6.

Chapter 19 - U.S. Report

Maisto (ed.), Immovable Property under Domestic Law, EU Law and Tax Treaties (IBFD 2015): Gianni, U.S. Report (Ch. 19)
Number of pages: 24 Posted: 12 Oct 2015
Monica Gianni
California State University Northridge
Downloads 39 (426,096)

Abstract:

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immovable property, real propety, real estate, taxation, FIRPTA

7.

Related-Party Sales Can Produce Unexpected Tax Results

59 Tax'n for Acountants 23 (Mar. 1997); 26 Tax'n for Lawyers 75 (Sept./Oct. 1997)
Number of pages: 13 Posted: 26 Jul 2019
Monica Gianni
California State University Northridge
Downloads 4 (618,203)

Abstract:

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related party sales

8.

Antideferral Rules Hamper Use of Offshore Corporations

63 Practical Tax Strategies 68 (Aug. 1999)
Number of pages: 15 Posted: 18 Jul 2019
Monica Gianni
California State University Northridge
Downloads 3 (626,208)

Abstract:

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Antideferral, Subpart F, PFIC, CFC

9.

The Partnership Audit Rules Start to Take Shape

99 Practical Strategies 4 (Oct. 2017)
Number of pages: 47 Posted: 26 Jul 2019
Monica Gianni
California State University Northridge
Downloads 2 (636,063)

Abstract:

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BBA audit rules, TEFRA, partnership audit