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3 May 2018, 3:44 am by John Buhl
Specifically, this is to prevent “hybrid dividends” that receive a deduction in the foreign country when paid to the U.S. and when received in the United States, resulting in effectively no tax on that flow of income.[8] The participation exemption excludes ordinary foreign profits paid to parent corporations in the form of dividends, but it does not exclude capital gains. [read post]
1 Feb 2018, 10:52 am
  More on the Geneva Bar Association:Ordre Des Avocats de Geneve, Geneve rue des Chaudronniers 5, Geneve 1204, Phone: +41 22 310 50 65The Geneva Bar Association conducts or participates in many fields of work such as the establishment of new statutes, the safeguarding of human rights, the defense and respect of fundamental liberties, the exercise of the rights of individuals in general as well as the professional training of its members. [read post]
18 Jan 2018, 8:47 am
I am happy to announce the publication of "The Human Rights Obligations of Stet-Owned Enterprises: Emerging Conceptual Structure and Principles in National and International Law and Policy," which appears in the Vanderbilt Journal of Transnational law 50(4):827-888 (2017). [read post]
2 Jan 2018, 5:08 pm by Kevin LaCroix
Of even greater significance, and as of the same date, there are 50 Trump administration nominations to federal court judgeships awaiting Senate action, including seven for the Courts of Appeals and 43 for the District Courts. [read post]
29 Dec 2017, 2:00 pm
The New Frugality by Chris Farrell (2009) [cd unabridged]26. [read post]
12 Dec 2017, 4:36 pm by Kevin LaCroix
I would like to thank John for his willingness to allow me to publish his guest post on this site. [read post]
6 Dec 2017, 1:19 pm by ligitsec
105 S.Ct. 2218 85 L.Ed.2d 588 HARPER & ROW, PUBLISHERS, INC. and the Reader’s Digest Association, Inc., Petitionersv.NATION ENTERPRISES and the Nation Associates, Inc. [read post]
24 Oct 2017, 10:58 am by Colby Pastre
Correcting the overstatement implies a business tax incidence split roughly 50-50 between capital and labor, more in line with the empirical literature. [read post]
5 Oct 2017, 5:20 pm by Wolfgang Demino
As an example, more than 50% of the loans pooled into Trust 2007-4 were loans with interest rates in excess of 5 percentage points over LIBOR, presumably representing loans of borrowers of low creditworthiness. [read post]
26 Sep 2017, 6:41 am by Dan Carvajal
The CAT met with a more favorable reception than it might have otherwise because it replaced the state’s corporate franchise tax (a corporate income tax with a capital stock component) and tangible personal property tax, and was paired with individual income tax rate reductions, resulting in a substantial tax cut overall. [read post]
19 Sep 2017, 10:38 am by dawn
Cooper and Sons, does not list Nike as a brand that it offers. [read post]
10 Sep 2017, 3:07 pm by Wolfgang Demino
BURGE, SESSIONS FISHMAN NATHAN & ISRAEL & MICHAEL MESSERSCHMIDT, PRETI, FLAHERTY, BELIVEAU, & PACHIOS, LLP.US BANK NATIONAL ASSOCIATION, Defendant, represented by JOHN J. [read post]
25 Jul 2017, 5:30 am by Dan Carvajal
While sales taxes are somewhat regressive, this does not make sales tax holidays an effective tool for providing relief to low-income individuals. [read post]
20 Jul 2017, 8:11 am by John Buhl
By “positive externalities,” ITIF means that research does not just benefit each business’s profits, but also often provides broader benefits to society at large. [read post]