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of 8
pro vyhledávání: '"Rebecca M. Kysar"'
Autor:
Rebecca M. Kysar
Publikováno v:
National Tax Journal. 73:1135-1162
This paper compares the enactment and implementation process for the 2017 Tax Cuts and Jobs Act (TCJA) to prior tax reform acts, as well as situates it within other developments in the legislative ...
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:
Rebecca M. Kysar
Publikováno v:
SSRN Electronic Journal.
This presentation examines the profit shifting and offshoring incentives in the new international tax regime. It concludes that the new regime makes policy choices that unnecessarily incentivize the offshoring of real assets, while largely preserving
Autor:
Reuven S. Avi-Yonah, Ari D. Glogower, Clint Wallace, Stephen E. Shay, Victor Fleischer, Bret Wells, Ruth Mason, Zachary D. Liscow, Noel B. Cunningham, Leandra Lederman, Lily L. Batchelder, Daniel Shaviro, David A. Super, Joshua D. Blank, Mitchell Kane, John P. Steines, Rebecca M. Kysar, David Kamin, Michael S. Knoll, Susan C. Morse
Publikováno v:
SSRN Electronic Journal.
This amicus curiae brief in Altera Corporation v. Commissioner supports the government's position and the view of the majority in a 9th Circuit opinion issued on July 24, 2018 and later withdrawn. Amici are tax law professors who conclude that the st
Autor:
Rebecca M. Kysar
Publikováno v:
SSRN Electronic Journal.
The 2017 tax law made significant changes to the way the United States taxes multinational corporations on their cross-border income. The new legislation has, however, failed to solve old problems in the international system and also opened the door
Autor:
David Kamin, Manoj Viswanathan, David S. Miller, Daniel Shaviro, Ari D. Glogower, Daniel Jacob Hemel, Rebecca M. Kysar, Darien Shanske, Mitchell Kane, David Gamage, Lily L. Batchelder, J. Clifton Fleming, Reuven S. Avi-Yonah
Publikováno v:
SSRN Electronic Journal.
The 2017 tax legislation brought sweeping changes to the rules for taxing individuals and business, the deductibility of state and local taxes, and the international tax regime. The complex legislation was drafted and passed through a rushed and secr
Autor:
Manoj Viswanathan, Daniel Shaviro, Mitchell Kane, David Kamin, Lily L. Batchelder, Daniel Jacob Hemel, Darien Shanske, David Gamage, David S. Miller, Reuven S. Avi-Yonah, Ari D. Glogower, J. Clifton Fleming, Rebecca M. Kysar
Publikováno v:
SSRN Electronic Journal.
This report describes various tax games, roadblocks, and glitches in the tax legislation currently before Congress, titled the Tax Cuts and Jobs Act (TCJA). The complex rules proposed in the House and Senate bills will allow new tax games and plannin
Autor:
David Kamin, Noel B. Cunningham, Mitchell Kane, John P. Steines, Anne L. Alstott, Clint Wallace, Zachary D. Liscow, Edward D. Kleinbard, Joshua D. Blank, Lily L. Batchelder, Victor Fleischer, Michael S. Knoll, George K. Yin, Sally Katzen, Reuven S. Avi-Yonah, Rebecca M. Kysar, Daniel Shaviro, Ari D. Glogower, David A. Super
Publikováno v:
SSRN Electronic Journal.
Amici file this brief to provide the Ninth Circuit with relevant background information on the basics of transfer pricing and cost-sharing agreements, and to advance four key points. First, the 2003 cost-sharing regulation at issue in this case is su