Published: 2021-11-03

Treaty Override

The False Conflict Between Whitney and Cook

H. David Rosenbloom, Fadi Shaheen
Abstract

This Article explores the conditions under which a U.S. statute overrides an earlier self-executing treaty. Focusing on the often blurred...

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The Rise of Law and the Fall of Circular 230

Tax Lawyer Professional Standards, 1985–2015

Michael Hatfield
Abstract

This Article focuses on the two issues that dominated discussions of professional responsibility standards for tax lawyers in the 1985–2015...

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Full Taxation

The Single Tax Emperor’s New Clothes

Leopoldo Parada
Abstract

It has recently been argued in the international tax literature that the OECD Base Erosion and Profit Shifting project (BEPS) reflects and...

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Forking Belief in Cryptocurrency

A Tax Non-Realization Event

David G. Chamberlain
Abstract

When the community of believers in a cryptocurrency splits into two, the currency may experience a “hard fork” and split into two independent...

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Teaching Algorithms and Algorithms for Teaching

Sarah L. Lawsky
Abstract

This Article focuses on what it calls the “algorithm method,” a common method used to teach tax classes that presents students with unambiguous...

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Designing Nonrecognition Rules Under the Internal Revenue Code

Fred B. Brown
Abstract

Nonrecognition rules are a prominent feature of the income tax laws and are a source of considerable complexity and tax planning. Included among...

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Designing Aviation Taxes Within the EU

Chartering Ongoing Challenges and Proposing Future Solutions

Yvette Lind
Abstract

This Article focuses on environmental taxes, specifically aviation taxes, and the challenges and limitations EU law imposes on individual EU...

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Regulation and Dishonest Behavior

How Controlling Regulatory Mechanisms Prompt Dishonesty in Tax Consulting

Ilanit Gavious, Yaron Lahav, Hagit Weihs
Abstract

We study experimentally how the conflict of interest faced by tax consultants—between telling the truth and pleasing their clients—affects their...

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Tax and Cross-Collateralized Nonrecourse Liability

Douglas A. Kahn, Jeffrey H. Kahn
Abstract

This Article explores the tax treatment of cross-collateral nonrecourse debt. When using the term cross-collateral debt, we are referring to...

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Executive Pay Clawbacks and Their Taxation

David I. Walker
Abstract

Executive pay clawback provisions require executives to repay previously received compensation under certain circumstances, such as a downward...

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