Although the details of tax law are literally endless—differing not only from jurisdiction to
jurisdiction but also from day-to-day—structures and patterns exist across tax systems that …

Corporate tax residence is fundamental to our federal income tax system. Whether a
corporation is classified as" domestic" or" foreign" for US federal income tax purposes …

In Global Perspectives on Income Taxation Law, Reuven Avi-Yonah, Nicola Sartori, and
Omri Marian cover basic, corporate and international tax law from a comparative …

Discussion of the emergence of global administrative law is centred around the question 'Is it
law?'and problems of accountability. This is a narrow perspective which ignores the …

This article examines economic, ethical, and jurisprudential issues posed by global tax
shelters. During the 1990s, tax shelters in the United States often involved esoteric legal …

" US companies face a high tax burden as compared to their foreign-based competitors." In
fact, they face the second-highest (!) effective tax rate in the world. Also, it is a fact that" …

Prior studies indicate that developing countries face the problem of aggressive transfer
pricing practices by multinational enterprises (MNEs) which cause tax base erosion. This …

ABSTRACT The United States is one of the last countries to tax married couples jointly; most
other countries have adopted individual taxation. In 1990, the United Kingdom completed …

Abstract This article reviews Avi-Yonah, Sartori, and Marian's Global Perspectives on
Income Taxation Law (Oxford, 2011). It outlines the book's key features and strengths in the …

With the world's second-largest economy at an average of nine percent gross domestic
product (GDP) growth rate over the past two decades' and a rapidly growing domestic …