Wednesday, June 17, 2015

Uber deemed an employer, not a partner, to driver in California

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So says the California Labor Commission according to this story from Reuters , and I would guess other jurisdictions will follow. But Uber r...
Thursday, May 28, 2015

Updated: Gotcha! Yet another obscure asset reporting form for US persons

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UPDATE: as of sometime this afternoon (depending on your time zone), the BEA has updated its website to extend the filing deadline to June ...
5 comments:
Wednesday, May 27, 2015

Presumption against Extraterritoriality: Win for foreign insurers in Validus Reinsurance case

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Tim Todd had  an article in Forbes yesterday on the Court of Appeals grant of summary judgment  in  Validus Reinsurance Ltd. v. United Sta...
Tuesday, April 28, 2015

Fei, Hines, Horwitz on PILOTs as Property Taxes for Nonprofits

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Interesting new paper on PILOTs : "payments in lieu of taxes" that some municipalities request of otherwise tax-exempt orgs. At a ...
Monday, April 13, 2015

Upcoming event on Delivering Tax Benefits through the Tax System

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On April 24, the American Tax Policy Institute is live-streaming an all-day conference " Delivering Benefits to Low-Income Taxpayers t...
2 comments:
Thursday, April 2, 2015

Kadet on Transfer pricing vs Formulary Apportionment: How About the Profit Split Method?

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Jeff Kadet has a new article at Tax Analysts [ gated ] entitled  Expansion of the Profit-Split Method: The Wave of the Future , in which he...
Friday, March 6, 2015

Hockey and Tax

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Hockey and taxes don't go together that often in the news (except in Australia, where they are one and the same right now), but it'...
Thursday, March 5, 2015

Should Corporate Tax Returns be Public?

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Last year, I participated in a symposium at NYU on the topic of tax and corporate social responsibility, on a panel with the above title. T...
Friday, February 27, 2015

Brunson on Enforcing Foreign Tax Judgements: Kill the Revenue Rule

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The revenue rule is a common law rule that holds that one country will not enforce the tax debts imposed on its people by a foreign sovereig...
Saturday, February 21, 2015

How does the Uber economy work?

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The San Franscisco Chronicle ran a story yesterday entitled Here’s why Uber and Lyft send drivers such confusing tax forms  in which they ...
2 comments:
Thursday, February 19, 2015

ICYMI: Call for papers; Conference on Taxation and Citizenship

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Together with Reuven Avi-Yonah, I am seeking paper proposals for a Citizenship and Taxation Symposium , to be held at the University of Mich...
1 comment:
Monday, February 9, 2015

Why is the OECD so afraid of formulary apportionment?

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The OECD has been rolling out a very modest version of country-by-country reporting --only really, really big companies will have to report,...
Friday, January 30, 2015

Samaha and Strahilevitz on Information policy and legal design

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Adam M. Samaha and Lior Strahilevitz recently posted a paper called  Don't Ask, Must Tell — And Other Combinations, which on its face l...
1 comment:
Thursday, January 29, 2015

Responses to Questions on Canada's Adoption of FATCA IGA

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Back in November I noted that MP Ted Hsu presented an order paper question (OPQ 816) on the topic of the unusual process surrounding Canada...
Wednesday, January 28, 2015

Luring the rich: investor residence and citizenship packages

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CBC ran a story yesterday on Canada allowing rich people to buy permanent residency status, which provoked some discussion on twitter about...
4 comments: