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8 Sep 2015, 5:08 pm by Kevin LaCroix
  First, in a July 8, 2015 decision in Acevedo v. [read post]
19 Dec 2019, 2:00 am by Kevin Kaufman
This paper, which updates several key components of our January 2019 tax conformity paper,[1] examines how states have approached provisions closely tied to the competitiveness and neutrality of the tax code, including taxation of GILTI, provision of the deduction for Foreign-Derived Intangible Income (FDII), inclusion of income deemed repatriated under § 965, the first-year expensing of short-lived capital investment under § 168(k), and the § 163(j) net interest… [read post]
1 Jul 2021, 9:04 am
     ‘Un Somaro Piumato’--Rethinking the Scope and Nature of State Liability for Acts of their Commercial Instrumentalities: State Owned Enterprises and State-Owner Liability in the Post-Global Larry Catá Backer[1]   Abstract: Under what circumstances might a state be subject to liability for the conduct of its state owned enterprises (SOEs)? [read post]