Monica Gianni

California State University Northridge

Assistant Professor

David Nazarian College of Business and Economics

18111 Nordhoff

Northridge, CA 91330-8372

United States

  • California State University Northridge

SCHOLARLY PAPERS

13

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Scholarly Papers (13)

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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 1,454 (23,084)
Citation 1

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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 702 (64,377)
Citation 3

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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 560 (85,550)

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

4.

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 256 (205,521)

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

5.

Supervisory Approval of Penalties: The Opening of a Graev Pandora's Box

75 Tax Law. ____ (2022, Forthcoming)
Number of pages: 39 Posted: 01 Aug 2022
Monica Gianni
California State University Northridge
Downloads 238 (220,669)

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IRC § 6751(b), IRC § 7491(c), Graev, Chai, supervisory approval

6.

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 Southern California Gould School of Law, University of Florida Levin College of Law and California State University Northridge
Downloads 159 (317,328)

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corporate tax

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 79 (522,410)

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related party sales

8.

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 67 (572,543)

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

9.

Tax Practice and Procedure Changes in the Tax Cuts and Jobs Act

158 Tax Notes 1045 (Feb. 19, 2018)
Number of pages: 7 Posted: 09 Jan 2020
Monica Gianni
California State University Northridge
Downloads 30 (795,078)

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Tax Cuts and Jobs Act, Tax Practice, Tax Procedure

10.

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 24 (845,389)

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Antideferral, Subpart F, PFIC, CFC

11.

Inventory Sourcing Rules After the U.S. Tax Cuts and Jobs Act: Do the Changes Work?

90 Tax Notes International 1513 (June 25, 2018)
Number of pages: 3 Posted: 09 Jan 2020
Monica Gianni
California State University Northridge
Downloads 23 (854,260)

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Tax Cuts and Jobs Act, inventory sourcing, IRC 863(b)

12.

New Rules for Audits of Partnership Returns

6 Tax Dev. J. 50 (2016)
Number of pages: 14 Posted: 06 Jan 2020
Monica Gianni
California State University Northridge
Downloads 21 (872,815)

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partnership audit, BBA audit

13.

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 19 (891,670)

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BBA audit rules, TEFRA, partnership audit