The factors guiding recent tax reform efforts are different from those that influenced the debate in 1986, the last time the Internal Revenue Code received a major overhaul. The development of the ...
"Don't tax you, don't tax me, tax the guy behind the tree" is one of those useful aphorisms of government that describes, in a few words, the organizing principle behind the tremendous scrum of tax ...
© Copyright Agri-Pulse Communications, Inc. ME: Professor, the current tax debate reminds me of your definition for a “fair” tax system--one that shifts the ...
Tax rules for the digital economy which are based on the principles of tax good governance can help promote growth and, among other benefits, deliver on the green and digital transitions. On this page ...
Politicians talk about “tax fairness,” but never about tax morality. That’s because their notion of a fair tax is really an immoral tax, for it is based on theft (some people taking money from other ...
Critical analysis of source and residence principles under the Income Tax Act, 1961, covering Section 5, Section 9, treaties, POEM, and digital ...
This course is available on the LLM (extended part-time), LLM (full-time) and University of Pennsylvania Law School LLM Visiting Students. This course is available with permission as an outside option ...
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