Download or read book The Evolution of Due Process and State Tax Jurisdiction written by Michael T. Fatale and published by . This book was released on 2015 with total page 75 pages. Available in PDF, EPUB and Kindle. Book excerpt: This article examines the constitutional rules that determine the state corporate income or sales tax jurisdiction of a multistate business. It evaluates a historical trend in which the Due Process Clause has become more important in such cases relative to the Commerce Clause, and considers the reasons for, and implications of, this trend. The article probes the current due process standard to be applied in state tax jurisdiction cases. Several recent Supreme Court cases, including the Court's plurality decision in J. McIntyre Machinery v. Nicastro, 131 S. Ct. 2780 (2011), have considered the due process principles that determine adjudicative jurisdiction. This article examines these cases -- in particular McIntyre -- because the Court's adjudicative jurisdiction analysis is generally applied by analogy in state tax cases. The article evaluates the due process considerations that have been recently applied in state corporate income and sales tax jurisdiction cases. It also probes whether a recent Congressional Act and a proposed Congressional bill that are intended to confer state jurisdiction to impose an excise or use tax collection duty -- the Prevent All Cigarettes Trafficking (PACT) Act and the proposed Marketplace Fairness Act (MFA) - would pass muster under the Due Process Clause. The article concludes that the current focus on due process considerations in state tax jurisdiction cases is a favorable development. The due process emphasis on principles of fairness and notice better serves the important goals of state tax administration than the historic Commerce Clause analysis, which resulted in the imposition of arbitrary and economically questionable jurisdictional limitations.
Download or read book United States Tax Court A Historical Analysis written by Harold Dubroff and published by Government Printing Office. This book was released on 2015-05-01 with total page 958 pages. Available in PDF, EPUB and Kindle. Book excerpt: NOTE: NO FURTHER DISCOUNT FOR THIS PRODUCT-OVERSTOCK SALE -Significantly reduced list price The United States Tax Court has played a key role in the development of Federal tax law since its founding as the Board of Tax Appeals in 1924. The United States Tax Court-An Historical Analysis (Second Edition) is a 13-part scholarly work which provides insight into the forces which created and shaped the United States Tax Court, its procedures, and its jurisdiction through the present day. This comprehensive work is packaged with two paperback volumes. Parts I through IV of the book detail the history of the United States Tax Court, beginning with the creation of the Board of Tax Appeals through the 1969 congressional chartering of the United States Tax Court as a court of record established under article I of the United States Constitution. Part V discusses the judicial consideration of the United States Tax Court's constitutional status that culminated in the United States Supreme Court's 1991 decision in Freytag v. Commissioner. Part VI addresses foundational aspects of the United States Tax Court's jurisdiction, such as its deficiency and refund jurisdiction. Part VII examines a number of recent innovations in the United States Tax Court's jurisdiction that are intended to improve the efficiency of tax litigation. Part VIII explores the jurisdiction of the United States Tax Court to review the administration of certain specified taxpayer rights. Parts IX through XI discuss pretrial matters, trial procedure, and post-trial considerations, respectively. Part XII discusses the position of the Special Trial Judge. Part XIII addresses the various means by which the United States Tax Court provides institutional support to self-represented taxpayers.
Download or read book Exploring the Nexus Doctrine In International Tax Law written by Ajit Kumar Singh and published by Kluwer Law International B.V.. This book was released on 2021-05-14 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: In an age when cross-border business transactions are increasingly effected without the transference of physical products, revenue concerns of states have led to a multitude of tax disputes based on the concept of ‘nexus’. This important and timely book is the most authoritative to date to discuss one of the major tax topics of our time – the question of how taxing rights on income generated from cross-border activities in the digital age should be allocated among jurisdictions. Demonstrating in prodigious depth that it is the economic nexus of the tax entity or activity with the state, and not the physical nexus, which meets the jurisdictional requirement, the author – a leading authority on this area who is a Senior Commissioner of Income Tax and a Member of the Dispute Resolution Panel of the Government of India – addresses such dimensions of the subject as the following: whether a strict territorial nexus as a normative principle is ingrained in source rule jurisprudence; detailed scrutiny of such classical doctrines as benefit theory, neutrality theory, and internation equity; comparative critique of the Organisation for Economic Co-operation and Development (OECD) and United Nation (UN) model tax treaties; whether international law and customary principles mandate a strict territorial link with the source state for the assumption of tax jurisdiction; whether the economic nexus-based tax jurisdiction and absence of a physical presence breach the constitutional doctrine of extraterritoriality or due process; and whether retrospective tax legislation breaches the principle of constitutional fairness. The book offers a politically informed analysis of the nexus principle and balances the dynamics of physical presence and economic nexus standards, based on an in-depth survey of the historical evolution of judicial pronouncements and international practices in this regard. Dr Singh’s book exposes an urgently needed missing link in the international source rule literature and takes a giant step towards solving the thorny question of appropriate tax apportionment. It sheds brilliant light on the policies states may adopt when signing new tax treaties, so that unintended results may be foreseen and avoided. Tax practitioners, taxation authorities, and academic researchers in the field of international tax law and policy will greatly appreciate the book’s forthright enhancement of the ability to defend challenges based on the nexus doctrine.
Download or read book State Taxation written by Jerome R. Hellerstein and published by . This book was released on 1998 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Ecommerce and Cross Border Taxation written by William L Richards Jr. S.J.D. and published by First Edition Design Pub.. This book was released on 2015-01-21 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: Electronic commerce by its very innovative nature has engendered a novel application of past precedents. In the application of concepts of cross border taxation, it embraces traditional questions of source and resident taxation. Initially these principles were developed domestically. What has transpired in the development has been an evolution of the Due Process and commerce clauses of the United States. This evolution of constitutional considerations resulted because electronic commerce made for a complex determination of which domestic state had jurisdiction to tax electronic commerce. It brushed up against precedent notions of how the Due Process and Commerce Clause had been analyzed in terms of activities sourced and effects upon those whose borders are crossed. Keywords: ECommerce, Taxation, Commerce Clause, Due Process, Trade or Business, Permanent Establishment, Treaty.
Download or read book Due Process of Lawmaking written by Susan Rose-Ackerman and published by Cambridge University Press. This book was released on 2015-01-22 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt: With nuanced perspective and detailed case studies, Due Process of Lawmaking explores the law of lawmaking in the United States, South Africa, Germany, and the European Union. This comparative work deals broadly with public policymaking in the legislative and executive branches. It frames the inquiry through three principles of legitimacy: democracy, rights, and competence. Drawing on the insights of positive political economy, the authors explicate the ways in which courts uphold these principles in the different systems. Judicial review in the American presidential system suggests lessons for the parliamentary systems in Germany and South Africa, while the experience of parliamentary government yields potential insights into the reform of the American law of lawmaking. Taken together, the national experiences shed light on the special case of the EU. In dialogue with each other, the case studies demonstrate the interplay between constitutional principles and political imperatives under a range of different conditions.
Download or read book General Principles of Law and International Due Process written by Charles T. Kotuby, Jr. and published by Oxford University Press. This book was released on 2017-02-15 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: Article 38 of the Statute of the International Court of Justice defines "international law" to include not only "custom" and "convention" between States but also "the general principles of law recognized by civilized nations" within their municipal legal systems. In 1953, Bin Cheng wrote his seminal book on general principles, identifying core legal principles common to various domestic legal systems across the globe. This monograph summarizes and analyzes the general principles of law and norms of international due process, with a particular focus on developments since Cheng's writing. The aim is to collect and distill these principles and norms in a single volume as a practical resource for international law jurists, advocates, and scholars. The information contained in this book holds considerable importance given the growth of inter-state intercourse resulting in the increased use of general principles over the past 60 years. General principles can serve as rules of decision, whether in interpreting a treaty or contract, determining causation, or ascertaining unjust enrichment. They also include a core set of procedural requirements that should be followed in any adjudicative system, such as the right to impartiality and the prohibition on fraud. Although the general principles are, by definition, basic and even rudimentary, they hold vital importance for the rule of law in international relations. They are meant not to define a rule of law, but rather the rule of law.
Download or read book Sales and Use Taxes written by United States. Congress. House. Committee on the Judiciary and published by . This book was released on 1962 with total page 814 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Arc of Due Process in American Constitutional Law written by E. Thomas Sullivan and published by Oxford University Press. This book was released on 2013-07-04 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt: In The Arc of Due Process in American Constitutional Law, Sullivan and Massaro identify the historical underpinnings of due process while describing the evolution of the American due process doctrine.
Download or read book Employer and Employed written by and published by . This book was released on 1892 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Download or read book Financial Havens written by William L. Richards Jr. and published by First Edition Design Pub.. This book was released on 2017-10-06 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive presentation of the financial and legal implications and the risks of Financial Havens and their benefits. Keywords: Financial Havens, Market Risks, Legal Risks, Credit Risks, External Markets.
Download or read book Michigan Court Rules written by Kelly Stephen Searl and published by . This book was released on 1922 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Legislative History of United States Tax Conventions written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1962 with total page 1532 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Federalist Papers written by Alexander Hamilton and published by Read Books Ltd. This book was released on 2018-08-20 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: Classic Books Library presents this brand new edition of “The Federalist Papers”, a collection of separate essays and articles compiled in 1788 by Alexander Hamilton. Following the United States Declaration of Independence in 1776, the governing doctrines and policies of the States lacked cohesion. “The Federalist”, as it was previously known, was constructed by American statesman Alexander Hamilton, and was intended to catalyse the ratification of the United States Constitution. Hamilton recruited fellow statesmen James Madison Jr., and John Jay to write papers for the compendium, and the three are known as some of the Founding Fathers of the United States. Alexander Hamilton (c. 1755–1804) was an American lawyer, journalist and highly influential government official. He also served as a Senior Officer in the Army between 1799-1800 and founded the Federalist Party, the system that governed the nation’s finances. His contributions to the Constitution and leadership made a significant and lasting impact on the early development of the nation of the United States.
Download or read book Farmer s Tax Guide written by and published by . This book was released on 1998 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book American Government 3e written by Glen Krutz and published by . This book was released on 2023-05-12 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Black & white print. American Government 3e aligns with the topics and objectives of many government courses. Faculty involved in the project have endeavored to make government workings, issues, debates, and impacts meaningful and memorable to students while maintaining the conceptual coverage and rigor inherent in the subject. With this objective in mind, the content of this textbook has been developed and arranged to provide a logical progression from the fundamental principles of institutional design at the founding, to avenues of political participation, to thorough coverage of the political structures that constitute American government. The book builds upon what students have already learned and emphasizes connections between topics as well as between theory and applications. The goal of each section is to enable students not just to recognize concepts, but to work with them in ways that will be useful in later courses, future careers, and as engaged citizens. In order to help students understand the ways that government, society, and individuals interconnect, the revision includes more examples and details regarding the lived experiences of diverse groups and communities within the United States. The authors and reviewers sought to strike a balance between confronting the negative and harmful elements of American government, history, and current events, while demonstrating progress in overcoming them. In doing so, the approach seeks to provide instructors with ample opportunities to open discussions, extend and update concepts, and drive deeper engagement.
