Zobrazeno 1 - 10
of 19
pro vyhledávání: '"Diane M. Ring"'
Autor:
Diane M. Ring
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f6e97499dad85c3570bf35804a0fe3be
https://doi.org/10.2139/ssrn.4452762
https://doi.org/10.2139/ssrn.4452762
Autor:
Shu-Yi Oei, Diane M. Ring
Publikováno v:
McGill Law Journal. 64:707-762
Over the last decade, there has been a revolution in cross-border tax information exchange and reporting. While this dramatic shift was the product of multiple forces and events, a fundamental reality is that politics, technology, and law intersected
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::39610bcc5a02ea058ddf2ddf9172fb1d
https://doi.org/10.7202/1074154ar
https://doi.org/10.7202/1074154ar
Regulating in Pandemic: Evaluating Economic and Financial Policy Responses to the Coronavirus Crisis
Publikováno v:
SSRN Electronic Journal.
The United States is currently trying to manage a fast-moving public health crisis due to the coronavirus outbreak (COVID-19). The economic and financial ramifications of the outbreak are serious. This Working Paper discusses these ramifications and
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::42544c928ebfa72281e3c96d177318e8
https://doi.org/10.2139/ssrn.3555980
https://doi.org/10.2139/ssrn.3555980
The new edition of this well-known reference work for the tax community provides an introduction to the application of the United States (US) international taxation system to taxpayers investing or transacting business in the US and other countries.
Autor:
Diane M. Ring
Publikováno v:
SSRN Electronic Journal.
Over the past few years, a significant global debate has developed over the classification of workers in the sharing economy either as independent contractors or as employees. While Uber and Lyft have dominated the spotlight lately, the worker classi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::53ad27dcafbaa5eaf4a2dacdc71a2902
https://doi.org/10.2139/ssrn.3173265
https://doi.org/10.2139/ssrn.3173265
Autor:
Diane M. Ring, Shu-Yi Oei
Publikováno v:
SSRN Electronic Journal.
There has been a lot of interest lately in new IRC Section 199A, the new qualified business income (QBI) deduction that grants passthroughs, including qualifying workers who are independent contractors (and not employees), a deduction equal to 20% of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2bc894d4903f204ac904c462ba1c8150
https://doi.org/10.2139/ssrn.3101180
https://doi.org/10.2139/ssrn.3101180
Autor:
Shu-Yi Oei, Diane M. Ring
Publikováno v:
SSRN Electronic Journal.
In December 2017, Congress passed major tax reform. The reform included an important new provision that grants independent contractors and other passthrough taxpayers, but not employees or corporations, a potential tax deduction equal to 20% of their
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7a6e55865a30a0e94311faaecab6825f
https://doi.org/10.2139/ssrn.3285591
https://doi.org/10.2139/ssrn.3285591
Autor:
Shu-Yi Oei, Diane M. Ring
Publikováno v:
SSRN Electronic Journal.
Over the past decade, a number of well-publicized data leaks have revealed the secret offshore holdings of high-net-worth individuals and multinational taxpayers, leading to a sea change in cross-border tax enforcement. Spurred by leaked data, tax au
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::81f887c5c26d08cb8e3c3636a905c5d7
https://doi.org/10.2139/ssrn.2918550
https://doi.org/10.2139/ssrn.2918550