Tax, Society & Culture

Lee Sheppard has an article today on Apple's tax tricks [gated] where she works through Apple's multinational structure & plan...

Saurabh Jain has published  Effectiveness of the Beneficial Ownership Test in Conduit Company Cases.   Abstract: Since the in...

Victoria Ferauge  alerted me to the EU public hearing on FATCA coming up this Tuesday, 28 May from 3:30-5pm (Central European Std Time), whi...

Next week the McGill Faculty of Law will be hosting a roundtable and research symposium on Tax Justice. The roundtable will be held on W...

The Canadian Tax Foundation will host a conference at McGIll Law next Wednesday on the (timely!) topic of taxing workers when they go abroad...

My write-up of the PPL Corp decision handed down yesterday is now posted  over at SCOTUSblog .

Apple's on the hot seat and you can still  catch it on C-SPAN or follow along with what's happened so far via the WSJ here .

The PPL decision was released yesterday and taxprof posted initial thoughts from Reuven Avi Yonah and myself. I'm not convinced as Prof...

A consortium of tax advisors has prepared a " Model taxpayer charter to promote greater fairness in taxation across the world ".  ...

Securities regulations are near and dear to the hearts of tax practitioners and accountants who must deal with tax disclosures required in ...

Having seen all too many charts that have been labored over in vain by students, academics, and practitioners alike, this resonates . I...

Just to clarify a few matters, now that I see the Hill has picked up on this idea that somehow Senator Rand Paul is blocking something the f...

The organizers of the CCIL's 2013 annual conference have issued a call for papers: CCIL 42nd  Annual Conference: Call for Papers Conte...

Inscrivez-vous avant le 4 mai pour profiter du tarif réduit - Mobilité des employés à l'étranger - Journée d'étude...

It seems to me that academic attention to FATCA is on the rise. Here is a roundup of recent lectures & publications by law professors (...

Casey Mulligan says if the law actually applies to Congress, look for it to be far too bountiful, in a Speenhamland kind of way ( see also...

From FDL , highlights: Making Congress and their staffers pay the full cost of their insurance is fine with me because that is how the l...

I posted this on Twitter yesterday but for those not of the twitterverse, you may enjoy this guide to tax opinion standards , posted recentl...

Australia is working on transparency and information sharing , and is seeking feedback by April 24 (this Wednesday): On 4 February 2013, ...

I posted a draft of this paper on SSRN some time ago but neglected to post it here, so here it is. I argue that because governments chase ...