Reports Of United States Tax Court V 141 July 1 2013 To December 31 2013

Author : Government Publications Office
Publisher : Government Printing Office
Page : 608 pages
File Size : 46,8 Mb
Release : 2015-02-15
Category : Electronic
ISBN : 0160926467

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Reports of United States Tax Court, V. 141, July 1, 2013, to December 31, 2013 by Government Publications Office Pdf

Volume of the United States Tax Court Reports containing case abstracts and opinions of the court regarding cases between July 1, 2013 December 31, 2013. Cases in each volume are listed in the prefatory table. The United States Tax Court is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 providing (in part) that Congress has the power to "constitute Tribunals inferior to the Supreme Court. “The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service. Though taxpayers may choose to litigate tax matters in a variety of legal settings, outside of bankruptcy, the Tax Court is the only forum in which taxpayers may do so without having first paid the disputed tax in full. Parties who contest the imposition of a tax may also bring an action in any United States District Court, or in the United States Court of Federal Claims; however these venues require that the tax be paid first, and that the party then file a lawsuit to recover the contested amount paid (the "full payment rule”).” Contents 8 Findings of Fact 8 Background 8 John Hancock’s History9 Investment Process and Review10 Leasing10 LILO and SILO Transactions 10 Basic Structure 15 History 17 Due Diligence 18 The Hoosier Transaction 19 The LILO Test Transactions 20 OBB LILO20 Lease and Sublease23 End of Sublease Term25 SNCB 2 and SNCB 5 Lot 1 LILO Transactions25 Lease and Sublease28 End of Sublease Term 28 The SILO Test Transactions 29 TIWAG29 Lease and Sublease33 End of Sublease Term35 Two Dortmund Transactions35 Lease and Sublease38 End of Sublease39 SNCB SILO39 Grant and Subgrant42 End of Subgrant Term 43 Tax Returns, Notices of Deficiency, and Trial 43 Procedural History48 Trial 53 Opinion 53 Burden of Proof53 Principal Place of Business54 Leveraged Lease Transactions54 Frank Lyon58 LILO and SILO Litigation 77 The Test Transactions 78 Economic Substance79 Objective Inquiry88 Subjective Inquiry89 Substance Over Form91 OBB and SNCB LILO Transactions110 SILO Test Transactions 145 Interest Deductions 147 Original Issue Discount 149 Transaction Expenses 149 Conclusion NOTE: NO FURTHER DISCOUNTS FOR ALREADY REDUCED SALE ITEMS. Keywords: tax court reports, reports of the united states tax court, u.s. tax court reports, united states tax court reports, united states tax court, u.s. tax court, tax court

Author : United States. Tax Court
Publisher : Unknown
Page : 1332 pages
File Size : 47,9 Mb
Release : 1960
Category : Law reports, digests, etc
ISBN : OSU:32437000526075

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Reports of the Tax Court of the United States by United States. Tax Court Pdf

Final issue of each volume includes table of cases reported in the volume.

Author : United States. Tax Court
Publisher : Unknown
Page : 390 pages
File Size : 48,7 Mb
Release : 2010
Category : Law reports, digests, etc
ISBN : UOM:39015083709355

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Reports of the United States Tax Court by United States. Tax Court Pdf

Author : Murphy, Sheila A.
Publisher : Government Printing Office
Page : 382 pages
File Size : 48,5 Mb
Release : 2017-03-15
Category : Law
ISBN : 0160934575

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Report of the United States Tax Court, July 1, 2015 to December 31 2015 by Murphy, Sheila A. Pdf

Report of the United States Tax Court, July 1, 2015 to December 31, 2015, Volume 145

Author : Ekkehart Reimert,Alexander Rust
Publisher : Kluwer Law International B.V.
Page : 3112 pages
File Size : 48,8 Mb
Release : 2022-01-18
Category : Law
ISBN : 9789403512846

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Klaus Vogel on Double Taxation Conventions by Ekkehart Reimert,Alexander Rust Pdf

Klaus Vogel on Double Taxation Conventions is regarded as the international gold standard on the law of tax treaties. This article-by-article commentary has been completely revised and updated to give you a full and current account of double tax conventions (DTCs). DTCs form the backbone of international taxation, but they raise many interpretational questions. This market leading work will provide you with the answers. Based on the OECD/G20 Multilateral Instrument, the OECD MC and Commentary published in 2017 and the most recent amendments to the UN MC, the book also includes relevant case law and scholarly literature upto and including 2020. Previous editions of the Vogel have been routinely relied on by courts around the world including Australia, Canada, Germany, India, South Africa, the Netherlands and United Kingdom. What’s new in this edition? There have been many important developments in this area since the last edition in 2015. The authors discuss these developments and the effect they will have upon practitioners working in this area. They also provide a wealth of new and revised case law, along with the DTCs of emerging countries. You’ll find: Reports about major features in the DTC practice of many leading jurisdictions, such as: the DTC practice of Austria, Canada, France, Germany, India, the Netherlands, Switzerland, the UK and the US Sections on divergent country practice covering their national models and networks of bilateral DTCs Thorough analysis of the OECD and UN model, as well as the implementation of these models in practice Amendments of bilateral DTCs, textual or in substance, on the basis of the 2017 Anti-BEPS Multilateral Instrument Coverage of a full range of the latest tax treaties around the world, including important treaties between OECD and BRICS countries This new Fifth Edition of Klaus Vogel on Double Taxation Conventions continues to reflect the unchallenged role of the OECD. The OECD MC, accompanied by the official Commentary, guidelines, reports and other recommendations, has sustained its position as the most important legal instrument in the area of DTCs. On occasion, the UN MC and Commentary diverge from the OECD texts. When this happens, the authors deal with the specifics of the UN MC in separate annotations and analyses, explaining and making sure you understand the differences. How this will help you: All the information you need to confidently advise on issues such as the taxation of income, taxation of capital and the elimination of double taxation Know that your advice to clients is based on the most up-to-date and respected information available, from an outstanding team of editors and authors The editors, Professors Ekkehart Reimer and Alexander Rust, have worked with the late Professor Vogel as well as an international team of top experts to completely update and enhance the content. The writing team comprises: Editors: Prof. Dr Ekkehart Reimer, Heidelberg University and Prof. Dr Alexander Rust, WU Vienna. Authors: Johannes Becker, Federal Ministry of Finance, Berlin; Alexander Blank, University of Erlangen-Nuremberg; Katharina Blank, Federal Ministry of Finance, Berlin; Michael Blank, University of Erlangen-Nuremberg, Prof. Dr Luc De Broe, Catholic University of Leuven; Laga; Prof. Dr Axel Cordewener, Catholic University of Leuven and Flick Gocke Schaumburg ; Prof. Dr Ana Paula Dourado, University of Lisbon; Daniela Endres-Reich, University of Erlangen-Nuremberg; Prof. Dr Werner Haslehner, University of Luxembourg; Prof. Dr Roland Ismer, University of Erlangen-Nuremberg; Prof. Dr Eric C. C. M. Kemmeren , Tilburg University; Prof. Dr Georg Kofler, WU Vienna; Sophia Piotrowski, University of Erlangen-Nuremberg; Prof. Dr Ekkehart Reimer, Heidelberg University; Prof. Dr Alexander Rust, WU Vienna; Annika Streicher, WU Vienna; Prof. Dr. Matthias Valta, Duesseldorf University; Jens Wittendorff, Ernst & Young, Copenhagen and University of Aarhus; Kamilla Zembala, Heidelberg University

Author : International Law Commission
Publisher : United Nations
Page : 104 pages
File Size : 45,7 Mb
Release : 2020-02-19
Category : Political Science
ISBN : 9789210582704

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Yearbook of the International Law Commission 2013, Vol. II, Part 2 by International Law Commission Pdf

The International Law Commission was established in 1947 with a view to carrying out the responsibility of the General Assembly, under article 13(1)(a) of the Charter of the United Nations, to “initiate studies and make recommendations for the purpose of ... encouraging the progressive development of international law and its codification.” Since its first session in 1949, the Commission has considered a wide-range of topics of international law and made a number of proposals for its codification and progressive development, some of which have served as the basis for the subsequent adoption of major multilateral treaties. The Yearbook of the International Law Commission contains the official records of the Commission and is an indispensable tool for the preservation of the legislative history of the documents emanating from the Commission, as well as for the teaching, study, dissemination and wider appreciation of the efforts undertaken by the Commission in the progressive development of international law and its codification. Volume II (Part Two) reproduces the edited version of the annual report of the Commission to the General Assembly.

Author : Peter Antony Wilson
Publisher : Kluwer Law International B.V.
Page : 384 pages
File Size : 44,5 Mb
Release : 2016-04-24
Category : Law
ISBN : 9789041194367

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BRICS and International Tax Law by Peter Antony Wilson Pdf

With the ongoing expansion of outbound foreign direct investment (FDI) in the countries representing the BRICS economic bloc (Brazil, Russia, India, China, and South Africa) – and with all of them at the same time listed among the top seven countries plagued by tax evasion and avoidance in the guise of illicit out ows – the ve governments, both individually and through cooperative initiatives, have devised new international tax strategies that are proving to be of great interest and value to other countries, both developing and developed. The core of these strategies addresses the necessity of stemming the out ow of revenue while strongly supporting FDI, both inbound and outbound while complying with international obligations including those arising from human rights laws. This book is the rst in-depth commentary on this new and evolving area of international tax law. The detailed analysis covers the entire eld of BRICS international tax law, considering topics such as the following: – information exchange procedures and pitfalls; – response to the OECD’s Base Erosion and Pro t-Sharing (BEPS) initiative; – role of bilateral and multilateral double taxation conventions including the Multilateral Instrument and the Bilateral Investment Treaties; – thin capitalization; – transfer pricing; – controlled foreign corporation rules; – shortcomings related to authorities’ limited manpower; – international audit and investigation procedures; – the BRICS approach to residence and mandatory and binding arbitration; and – the BRICS approach to shaping the developing world’s international tax system. Notably, the author personally conducted interviews with senior international representatives of the BRICS tax authorities, as well as with leading BRICS academics and practitioners. Tax cases, together with human rights and investment cases and administrative guidelines in all ve countries are also included in the analysis. The study concludes with recommendations for improving each of the ve countries’ tax law and procedures, especially in the area of dispute resolution. The author’s goal is to extend the existing body of knowledge of the BRICS’ international tax laws in order to assist in developing an understanding of the BRICS approach to dealing with evasion and avoidance: an approach which facilitates both outbound and inbound FDI, simpli es tax authority administration and establishes a basis for resolving international disputes which is compatible with sovereignty. In achieving this objective, the author has produced a major work that is of immeasurable value to tax advisers, government and governance of cials, academics and researchers both in developing international taxation strategies and in helping to resolve disputes with tax authorities.

Author : American Bar Association. House of Delegates,Center for Professional Responsibility (American Bar Association)
Publisher : American Bar Association
Page : 216 pages
File Size : 42,7 Mb
Release : 2007
Category : Law
ISBN : 1590318730

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Model Rules of Professional Conduct by American Bar Association. House of Delegates,Center for Professional Responsibility (American Bar Association) Pdf

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.

Author : Stephen Vladeck
Publisher : Basic Books
Page : 305 pages
File Size : 42,7 Mb
Release : 2023-05-16
Category : Law
ISBN : 9781541602649

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The Shadow Docket by Stephen Vladeck Pdf

An instant New York Times bestseller: An acclaimed legal scholar’s “important” (New York Times) and “fascinating” (Economist) exposé of how the Supreme Court uses unsigned and unexplained orders to change the law behind closed doors. The Supreme Court has always had the authority to issue emergency rulings in exceptional circumstances. But since 2017, the Court has dramatically expanded its use of the behind-the-scenes “shadow docket,” regularly making decisions that affect millions of Americans without public hearings and without explanation, through cryptic late-night rulings that leave lawyers—and citizens—scrambling. The Court’s conservative majority has used the shadow docket to green-light restrictive voting laws and bans on abortion, and to curtail immigration and COVID vaccine mandates. But Americans of all political stripes should be worried about what the shadow docket portends for the rule of law, argues Supreme Court expert Stephen Vladeck. In this rigorous yet accessible book, he issues an urgent call to bring the Court back into the light.

Author : Philippe Malherbe
Publisher : Bruylant
Page : 145 pages
File Size : 48,9 Mb
Release : 2015-05-26
Category : Law
ISBN : 9782802750543

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Elements of International Income Taxation by Philippe Malherbe Pdf

Income taxation is the fuel and vector of the economic policy of many states. This concise book, destined to students, practitioners and policy makers, explains the issues of taxation of transnational income in a world of sovereign states: how to prevent unjust and inefficient double taxation of the same income, by allocating the tax base between source and residence state and properly allowing in the latter for the tax levied in the former? How to prevent abuse by taxpayers or states, furthering tax evasion or avoidance and causing other but equally significant injustices and inefficiencies? Solutions developed over a century of practice are analyzed. That field of the legal art & science is still young and the paradigm for ideal taxation in the global village of the XXIst century is yet to be invented. An appendix includes the juxtalinear texts of the OECD and UN Model Conventions.

Author : Robert J. Miller,Robbie Ethridge
Publisher : University of Oklahoma Press
Page : 305 pages
File Size : 48,8 Mb
Release : 2023-01-26
Category : History
ISBN : 9780806192666

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A Promise Kept by Robert J. Miller,Robbie Ethridge Pdf

“At the end of the Trail of Tears there was a promise,” U.S. Supreme Court Justice Neil Gorsuch wrote in the decision issued on July 9, 2020, in the case of McGirt v. Oklahoma. And that promise, made in treaties between the United States and the Muscogee (Creek) Nation more than 150 years earlier, would finally be kept. With the Court’s ruling, the full extent of the Muscogee (Creek) Reservation was reaffirmed—meaning that 3.25 million acres of land in Oklahoma, including part of the city of Tulsa, were recognized once again as “Indian Country” as defined by federal law. A Promise Kept explores the circumstances and implications of McGirt v. Oklahoma, likely the most significant Indian law case in well over 100 years. Combining legal analysis and historical context, this book gives an in-depth, accessible account of how the case unfolded and what it might mean for Oklahomans, the Muscogee (Creek) Nation, and other tribes throughout the United States. For context, Robbie Ethridge traces the long history of the Muscogee (Creek) Nation from its inception in present-day Georgia and Alabama in the seventeenth century; through the tribe’s rise to regional prominence in the colonial era, the tumultuous years of Indian Removal, and the Civil War and allotment; and into its resurgence in Oklahoma in the twentieth and twenty-first centuries. Against this historical background, Robert J. Miller considers McGirt v. Oklahoma, examining important related cases, precedents that informed the Court’s decision, and future ramifications—legal, civil, regulatory, and practical—for the Muscogee (Creek) Nation, federal Indian law, the United States, the state of Oklahoma, and Indian nations in Oklahoma and elsewhere. Their work clarifies the stakes of a decision that, while long overdue, raises numerous complex issues profoundly affecting federal, state, and tribal relations and law—and will continue to do so for the foreseeable future.

Author : Thomas Verellen
Publisher : Oxford University Press
Page : 337 pages
File Size : 52,8 Mb
Release : 2023-04-15
Category : Law
ISBN : 9780192658890

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Foreign Relations Federalism by Thomas Verellen Pdf

How are foreign relations constitutionally structured in federal unions? How does the foreign affairs constitution of the European Union - itself a federal union in all but name - compare to that of other federal unions? Foreign Relations Federalism: The EU in Comparative Perspective addresses these questions. It offers a comparative analysis of the constitutional framework in which foreign relations are conducted in four federal unions: the United States, Canada, Belgium, and the European Union. The EU takes up a special position in the book. Over a decade since the Treaty of Lisbon entered into force, the EU's foreign affairs constitution continues to evolve. New institutional practices emerge and cases continue to be brought before the Court of Justice of the European Union. The pace of constitutional change is fast, and there is a sustained need for critical and constructive legal analysis of that change. By comparing the constitutional experience of the EU to that of other federal unions, Foreign Relations Federalism contributes to fulfilling this need. It is a must-read for anyone interested in the EU's constitutional development, the role of the EU in foreign affairs, and the constitutional treatment of foreign relations in federal unions other than the EU.

Author : Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Rita Szudoczky
Publisher : Linde Verlag GmbH
Page : 262 pages
File Size : 47,8 Mb
Release : 2024-02-19
Category : Law
ISBN : 9783709413425

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CJEU - Recent Developments in Direct Taxation 2022 by Georg Kofler,Michael Lang,Pasquale Pistone,Alexander Rust,Josef Schuch,Karoline Spies,Claus Staringer,Rita Szudoczky Pdf

CJEU - The most important cases in the field of direct taxation A great number of cases pending before the European Court of Justice (CJEU) concern the fundamental freedoms and state aid in respect of direct taxation. In particular, the number of infringement procedures brought before the CJEU by the European Commission has been increasing year on year. The CJEU is a driving force in the field of direct tax harmonization. All judgments and pending cases, therefore, have to be carefully analysed by academics as well as practitioners. This book discusses the most important cases in the field of direct taxation pending before or recently decided by the CJEU. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and state aid rules are analysed. The analyses are presented by esteemed national and European tax law experts. The authors focus on the preliminary questions submitted to the CJEU by the national courts and the CJEU case law which could be of relevance for driving future judgments. This book goes to the heart of the national tax systems, exposing hidden obstacles to the fundamental freedoms.

Author : Robert F. van Brederode,Richard Krever
Publisher : Springer
Page : 414 pages
File Size : 53,9 Mb
Release : 2017-03-06
Category : Law
ISBN : 9789811034657

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VAT and Financial Services by Robert F. van Brederode,Richard Krever Pdf

This book explains the theoretical and policy issues associated with the taxation of financial services and includes a jurisdictional overview that illustrates alternative policy choices and the legal consequences of those choices . The book addresses the question: how can financial services in an increasingly globalized market best be taxed through VAT while avoiding economic distortions? It supports the discussion of the key practical problems that have arisen from the particular complexity of the application of VAT to financial services, and allows for the evaluation of best practice by comparing the major current reform models now being implemented.

Author : Eduardo Baistrocchi
Publisher : Cambridge University Press
Page : 128 pages
File Size : 51,6 Mb
Release : 2017-08-17
Category : Law
ISBN : 9781108150385

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A Global Analysis of Tax Treaty Disputes by Eduardo Baistrocchi Pdf

This two-volume set offers an in-depth analysis of the leading tax treaty disputes in the G20 and beyond within the first century of international tax law. Including country-by-country and thematic analyses, the study is structured around a novel global taxonomy of tax treaty disputes and includes an unprecedented dataset with over 1500 leading tax treaty cases. By adopting a contextual approach the local expertise of the contributors allows for a thorough and transparent analysis. This set is an important reference tool for anyone implementing or studying international tax regulations and will facilitate the work of courts, tax administrations and practitioners around the world. It is designed to complement model conventions such as the OECD Model Tax Convention on Income and on Capital. Together with Resolving Transfer Pricing Disputes (2012), it is a comprehensive addition to current debate on the international tax law regime.