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4 Oct 2022, 2:00 am
Chris William Sanchirico (Penn; Google Scholar), Digital Services Taxes This Time Around, 176 Tax Notes Fed. 2041 (Sept. 26, 2022): The United States currently has an effectively exclusive taxing right on the high-tech foreign profits of its multinationals — a right it leaves largely unexercised. [read post]
8 May 2018, 10:00 am
Chris William Sanchirico (Pennsylvania), The New US Tax Preference for 'Foreign-Derived Intangible Income': The new US income tax deduction for “foreign-derived intangible income” effectively lowers the corporate tax rate — from 21% to around 13% — on export-generated income attributable to intangible assets. [read post]
17 Jun 2010, 5:55 am
Daniel Sokol Antitrust: Florida Band 1 Richard Arnold(Kenny Nachwalter PA) William Blechman(Kenny Nachwalter PA) Chris S Coutroulis(Carlton Fields, P.A.) [read post]
9 Dec 2015, 12:30 pm
The Tax Law Review has published a new issue (Vol. 68, No. 2 (Winter 2015)): Chris William Sanchirico (Pennsylvania), As American as Apple Inc.: International Tax and Ownership Nationality, 68 Tax L. [read post]
21 Mar 2011, 3:10 pm
This week we discussed the Libyan no-fly zone, Prince William's visit to Australia, Ross Garnaut's comments on the government's proposed carbon tax, the New York Times paywall and Chris Lilley's new project Angry Boys: [read post]
18 Mar 2013, 10:00 am
: Chris William Sanchirico (Pennsylvania), “Common Sense” Aside, What Do We Really Know About Capital Income Taxes and Growth? [read post]
3 Jun 2012, 5:58 pm
In Our Mother’s House by Patricia Polacco remains accessible at schools in the Davis School District, but only if a student presents a permission slip from a parent to check out the book, said district spokesman Chris Williams. [read post]
6 Feb 2017, 1:00 am
Chris William Sanchirico (Pennsylvania), Business Investment in the Tax Reform Blueprint: November’s election thrust to the fore the tax reform Blueprint released last June by House GOP leaders. [read post]
9 May 2013, 1:05 pm
The Tax Law Review has published a new issue (Vol. 66, No. 1 (Fall 2012)): Chris William Sanchirico (Pennsylvania), Optimal Tax Policy and the Symmetries of Ignorance, 66 Tax L. [read post]
22 Sep 2010, 2:33 pm
-Bloomberg Businessweek, August 23, 2010 by Chris Farrell http://www.businessweek.com/print/investor/content/aug2010/pi20100823_918366.htm Economists Alan Auerbach of the University of California at Berkeley and William Gale of the Brookings Institution calculate [...] [read post]
27 Aug 2024, 2:00 am
Chris William Sanchirico (Penn; Google Scholar) & Reed Shuldiner (Penn), Deferring Income with Tiered and Circular Partnerships: By phasing entities’ taxable years in tiered and circular partnership structures, taxpayers can indefinitely defer tax with minimum complexity and friction. [read post]
4 Mar 2015, 1:00 pm
The Role of 'Check-the-Box' on Multinational Tax Planning at Pennsylvania today as part of its Tax Law and Policy Workshop Series hosted by Chris William Sanchirico and Reed Shuldiner: This study investigates the effect of the 1997 check-the-box tax... [read post]
15 Jul 2022, 8:00 am
Bloomberg, The Global Tax Revolution for Tech Giants Is Delayed to 2024 Bloomberg, SALT’s Absence in Manchin, Schumer Talks Signals New Hurdles Bloomberg, The Sting That Snagged the Tax Lawyer to a Pair of Billionaires Bloomberg Op-Ed (Chris William Sanchirico (Penn Law)), Global Minimum Taxes: US Should Just Raise the... [read post]
17 Jun 2010, 5:55 am
Daniel Sokol Antitrust: Florida Band 1 Richard Arnold(Kenny Nachwalter PA) William Blechman(Kenny Nachwalter PA) Chris S Coutroulis(Carlton Fields, P.A.) [read post]
9 Dec 2021, 12:20 pm
Chris William Sanchirico (Penn; Google Scholar), The Ramsey Rule at 100: Pairing Back the Overgrowth: In 1927 the mathematician Frank Ramsey published a paper on optimal taxation in which he put forward what has come to be known as the “Ramsey rule”. [read post]
Sanchirico & Shuldiner: The Deferral Effects Of Passing Through Foreign Subsidiaries’ Passive Income
28 Jul 2015, 10:00 am
Chris William Sanchirico (Pennsylvania) & Reed Shuldiner (Pennsylvania), The Deferral Effects of Passing Through Foreign Subsidiaries’ Passive Income: The immediate U.S. taxation of foreign subsidiaries’ passive, but not active income is a scenario of increasing practical importance. [read post]
9 Feb 2022, 4:45 pm
Finally Someone Everyone Can Agree On: Chris Williams has identified the ideal Biden nominee for SCOTUS. [read post]
30 Mar 2017, 8:13 am
[JURIST] William Baroni and Bridget Kelly, former high-ranking officials in Chris Christie's [official website] New Jersey Governorship, were sentenced on Wednesday for their roles in what has come to be known as 'Bridgegate.' Baroni, former deputy executive director of the Port Authority of New York and New Jersey [official website] was sentenced to two years in prison, while Kelly, former deputy chief of staff for Christie, received a sentence of one and a half… [read post]
17 Oct 2018, 1:00 pm
William G. [read post]
1 May 2016, 6:31 am
And welcome to our May visitors: William Berry (Mississippi), Megan LaBelle (Catholic), Kate Levine (headed for St. [read post]
