Craig M. Boise

Independent

No Address Available

SCHOLARLY PAPERS

8

DOWNLOADS
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Top 8,703

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4,255

CITATIONS
Rank 40,177

SSRN RANKINGS

Top 40,177

in Total Papers Citations

4

Scholarly Papers (8)

1.

Contingent Consideration: The Taxation of Earnouts and Escrows

Mergers and Acquisitions: The Monthly Tax Journal, Vol. 2, No. 3, pp. 3-17, July 2001
Number of pages: 16 Posted: 28 Jan 2005
Craig M. Boise and James C. Koenig
Independent and Thompson Hine LLP
Downloads 1,659 (6,599)

Abstract:

Taxation, earnouts, escrows, stock transactions, tax deferral, installment reporting, installment sale, contingent payments

2.

Regulating Tax Competition in Offshore Financial Centers

Case Legal Studies Research Paper No. 08-26
Number of pages: 35 Posted: 29 Sep 2008 Last Revised: 06 Feb 2010
Craig M. Boise
Independent
Downloads 749 (24,024)

Abstract:

International Taxation, Tax Competition, Offshore Financial Centers ( OFC ), Organization for Economic Co-operation and Development ( OECD ), European Union ( EU ), Tax structure, Developing Countries, Tax Havens, Tax Evasion, Cayman Islands, Caribbean, Savings Tax Directive, Level playing field, I

3.

Change, Dependency, and Regime Plasticity in Offshore Financial Intermediation: The Saga of the Netherlands Antilles

Texas International Law Journal, Vol. 45, No. 2, 2009, U Illinois Law & Economics Research Paper No. LE08-020
Number of pages: 81 Posted: 27 Mar 2009 Last Revised: 03 Feb 2010
Craig M. Boise and Andrew P. Morriss
Independent and Texas A&M School of Law
Downloads 559 (33,177)

Abstract:

offshore financial centers, OFCs, round-tripping, financial intermediation, tax havens, finance subsidiary, tax treaty, Netherlands Antilles, Curacao, Dutch, withholding tax, eurodollar, petrodollar, multinational, regime

4.

Breaking Open Offshore Piggybanks: Deferral and the Utility of Amnesty

George Mason Law Review, 2007, Case Legal Studies Research Paper No. 06-18
Number of pages: 52 Posted: 13 Sep 2006
Craig M. Boise
Independent
Downloads 302 (69,471)
Citation 3

Abstract:

tax amnesty, Section 965, deferral, anti-deferral, Subpart F, passive foreign investment companies, amnesty theory, international tax

5.

Playing with 'Monopoly Money': Phony Profits, Fraud Penalties and Equity

Minnesota Law Review, Vol. 90, p. 144, 2005, Case Legal Studies Research Paper No. 05-9
Number of pages: 70 Posted: 21 Mar 2005
Craig M. Boise
Independent
Downloads 294 (79,470)

Abstract:

Federal Income Tax, Corporations, Tax Fraud, Equity, Unclean Hands, Equitable Estoppel, Tax Refund , Earnings Inflation, Refund Claim, Refund Suit, Quasi-Estoppel, Tax Penalties, Fraud Penalties, Corporate Fraud, WorldCom, Qwest, Equitable Defenses, Equitable Remedies

6.

Practical and Policy Considerations in Corporate Inversion Transactions

Corporate Business Taxation Monthly, Vol. 3, No. 12, pp. 3-20, September 2002
Number of pages: 20 Posted: 01 Feb 2005
Craig M. Boise and James C. Koenig
Independent and Thompson Hine LLP
Downloads 274 (73,373)
Citation 1

Abstract:

Taxation, foreign subsidiaries, foreign-based business, corporate inversion transactions, inversion, expatriation, Bermuda, Cayman Islands, asset transaction, cross-border merger

7.

Optimal Tax Treaty Administrative Guidance

Texas Law Review, Vol. 88, p. 175, 2010
Number of pages: 13 Posted: 19 Jan 2011
Craig M. Boise
Independent
Downloads 71 (252,391)

Abstract:

International Tax, International Tax Policy, Tax Treaties, International Tax Treaties, Treaty Guidance, Administrative Treaty Guidance, International Tax Avoidance, Tax Evasion, Treaty Shopping

8.

Tax Fraud and Inflated Corporate Earnings: Is There an Alternative to the Missing Legislative Fix?

Tax Notes, Vol. 106, p. 191, January 10, 2005
Posted: 08 Jan 2005
Craig M. Boise
Independent

Abstract:

Earnings inflation, book income, tax fraud, penalty, overstatement, equity, unclean hands, tax refund