Zobrazeno 1 - 10
of 83
pro vyhledávání: '"Omri Y. Marian"'
Autor:
Stephen E. Shay, Zachary D. Liscow, Victor Fleischer, Bret Wells, David Gamage, Ariel Jurow Kleiman, Edward D. Kleinbard, Leandra Lederman, Noel B. Cunningham, Eric M. Zolt, Mitchell Kane, John P. Steines, Joshua D. Blank, Leslie Book, Lily L. Batchelder, Clint Wallace, Robert J. Peroni, Ari D. Glogower, Daniel Shaviro, Omri Y. Marian, Keith Fogg, Susan C. Morse, Rebecca M. Kysar, Darien Shanske, Jeremy Bearer-Friend, J. Clifton Fleming, Bryan T. Camp, Ruth Mason, Reuven S. Avi-Yonah
Publikováno v:
SSRN Electronic Journal.
The purpose of this brief is to correct and respond to two arguments in Petitioner-Appellee Altera’s petition for rehearing en banc and briefs of amici supporting the petition for rehearing. First, Treasury’s regulation requiring cost sharing of
Autor:
Omri Y. Marian
Publikováno v:
American Journal of Comparative Law. 58:415-470
Tax comparatists tend to bemoan the grim status of their chosen field. Complaints are aimed both at the scarcity of decent comparative legal tax scholarship, and at the lack of a theoretical foundation for the study of comparative tax law. The purpos
Autor:
Omri Y. Marian
Publikováno v:
SSRN Electronic Journal.
This Article documents a process in which a national tax administration in one jurisdiction, is consciously and systematically assisting taxpayers to avoid taxes in other jurisdictions. The aiding tax administration collects a small amount tax from t
Autor:
Reuven S. Avi-Yonah, Omri Y. Marian
Publikováno v:
SSRN Electronic Journal.
The recent announcement that Pfizer Inc. has reached a merger agreement with Allergan PLC , with the combined entity being tax-resident in Ireland, is a good occasion to reconsider U.S. policy options in regard to inversions. We consider an “invers
Publikováno v:
Global Perspectives on Income Taxation Law
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::aebaca198a7c998dd650101936857e52
https://doi.org/10.1093/acprof:oso/9780195321357.003.0009
https://doi.org/10.1093/acprof:oso/9780195321357.003.0009
Publikováno v:
Global Perspectives on Income Taxation Law
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e76dfa69c1b64dfcffaa233bb5799ef4
https://doi.org/10.1093/acprof:oso/9780195321357.003.0008
https://doi.org/10.1093/acprof:oso/9780195321357.003.0008
Publikováno v:
Global Perspectives on Income Taxation Law
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::91331cd603e79903278b03875f0f0d1b
https://doi.org/10.1093/acprof:oso/9780195321357.003.0006
https://doi.org/10.1093/acprof:oso/9780195321357.003.0006
Publikováno v:
Global Perspectives on Income Taxation Law
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::73af5cf20b396c8de81ab487b2e11b8b
https://doi.org/10.1093/acprof:oso/9780195321357.003.0004
https://doi.org/10.1093/acprof:oso/9780195321357.003.0004
Publikováno v:
Global Perspectives on Income Taxation Law
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e9e3bd3f857f3fadcc7665508df24596
https://doi.org/10.1093/acprof:oso/9780195321357.003.0001
https://doi.org/10.1093/acprof:oso/9780195321357.003.0001
Publikováno v:
SSRN Electronic Journal.
On October 3, 2009, a Conference on Comparative Tax Law in Theory and Practice took place at the University of Michigan Law School, and the proceedings are summarized in this paper. The conference explored the importance of comparative tax law as a v