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

5

DOWNLOADS
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Top 22,572

in Total Papers Downloads

2,045

CITATIONS

0

Scholarly Papers (5)

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 1,211 (15,821)

Abstract:

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permanent establishment, server, OECD, BEPS

2.

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 341 (85,603)

Abstract:

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

3.

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: 10 Jan 2019
Monica Gianni
California State University Northridge
Downloads 333 (88,202)

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

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 122 (225,169)

Abstract:

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corporate tax

5.

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 38 (422,826)

Abstract:

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