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Author: Cch Tax Law Publisher: ISBN: 9780808046622 Category : Business & Economics Languages : en Pages :
Book Description
The University of Chicago Law School held its 68th Annual Federal Tax Conference at the business school's Gleacher Center on November 7 and 8, 2014. The papers presented at this prestigious event are published annually in this special, expanded issue of TAXES The Tax Magazine.
Author: Cch Tax Law Publisher: ISBN: 9780808046622 Category : Business & Economics Languages : en Pages :
Book Description
The University of Chicago Law School held its 68th Annual Federal Tax Conference at the business school's Gleacher Center on November 7 and 8, 2014. The papers presented at this prestigious event are published annually in this special, expanded issue of TAXES The Tax Magazine.
Author: CCH Tax Law Editors Staff Publisher: ISBN: 9780808042297 Category : Languages : en Pages :
Book Description
Taxing Derivatives: Do Look-Through Rules Work? (By Matthew A. Stevens) examining the taxation of derivatives and the deemed ownership rules. These rules range in scope from true deemed ownership rules that treat taxpayers as owning the underlying assets for all purposes of the Code, to look-through rules that conform only certain aspects of the taxation of the derivatives to the taxation of the underlying assets..
Author: Jakob Bundgaard Publisher: Kluwer Law International B.V. ISBN: 9041183183 Category : Law Languages : en Pages : 408
Book Description
Financial innovation allows companies and other entities that wish to raise capital to choose from a myriad of possible instruments that can be tailored to meet the specific business needs of the issuer and investor. However, such instruments put increasing pressure on a question that is fundamental to the tax and financial systems of a country – the distinction between debt and equity. Focusing on hybrid financial instruments (HFIs) – which lie somewhere along the debt-equity continuum, but where exactly depends on the terms of the instrument as well as on applicable laws – this book analyses their treatment under both domestic law and tax treaties. Key jurisdictions, including the EU, some of its Member States, and the United States, are covered. Advocating for a broader scope of application of HFIs as part of the financing of companies in Europe alongside traditional sources of debt and equity financing, the book addresses such issues and topics as the following: • problems associated with the debt-equity distinction in international tax law; • cross-border tax arbitrage and linking rules; • drivers behind the use and design of HFIs; • tax law impact of perpetual and super maturity debt instruments, profit participating loans, convertible bonds, mandatory convertible bonds, contingent convertibles, preference shares and warrant loans on HFIs; • financial accounting treatment; • administrative guidance; • influence of the TFEU on Member States’ approaches to classification of HFIs; • interpretation of the Parent-Subsidiary Directive by the European Court of Justice; • applicability of the OECD Model Tax Convention; and • implications of the OECD Base Erosion and Profit Shifting (BEPS) project. Throughout this book, the analysis draws upon preparatory works, case law, and legal theory in English, German, and the Scandinavian languages. In conclusion, the author considers tax policy issues, and identifies and outlines possible high-level solutions. Actual or potential users of HFIs will greatly appreciate the clarity and insight offered here into the capacity and tax implications of HFIs. The book not only examines whether existing legislation is sufficient to handle the issues raised by international HFIs, but also provides an in-depth analysis of the interaction between corporate financing and tax law in the light of today’s financial innovation. Corporate executives and their counsel will find it indispensable in the international taxation landscape that is currently coming into view, and academics and policymakers will hugely augment their understanding of a complex and constantly changing area of tax law.
Author: Eric B. Sensenbrenner Publisher: Special Taxes Magazine Issue ISBN: 9780808043522 Category : Business & Economics Languages : en Pages : 0
Book Description
Additional authors include:Jeffrey T. Sheffield (Kirkland & Ellis), Steven R. Schneider (Goulston & Storrs P.C.), Heather M. Field (University of California, Hastings College of the Law), Christopher Trump and Mark Graham (Deloitte), Philip F. Postlewaite (Northwestern University School of Law), Noel P. Brock (West Virginia University, School of Business and Economics), Mark Luscombe Principle Analyst Wolters Kluwer, John D. McDonald and Stewart R. Lipeles (Baker & McKenzie LLP), William D. Elliott,Elizabeth Thomas Dold and David N. Levine, Groom Law,Group, Chartered, Blaise M. Sonnier (University of Colorado), Lewis J. Saret. The University of Chicago Law School held its 68th Annual Federal Tax Conference at the business schools Gleacher Center on November 7 and 8, 2014. The papers presented at this prestigious event are published annually in this special, expanded issue of TAXES The Tax Magazine.
Author: Yair Listokin Publisher: Harvard University Press ISBN: 0674976053 Category : Law Languages : en Pages : 281
Book Description
A distinguished Yale economist and legal scholar’s argument that law, of all things, has the potential to rescue us from the next economic crisis. After the economic crisis of 2008, private-sector spending took nearly a decade to recover. Yair Listokin thinks we can respond more quickly to the next meltdown by reviving and refashioning a policy approach whose proven success is too rarely acknowledged. Harking back to New Deal regulatory agencies, Listokin proposes that we take seriously law’s ability to function as a macroeconomic tool, capable of stimulating demand when needed and relieving demand when it threatens to overheat economies. Listokin makes his case by looking at both positive and cautionary examples, going back to the New Deal and including the Keystone Pipeline, the constitutionally fraught bond-buying program unveiled by the European Central Bank at the nadir of the Eurozone crisis, the ongoing Greek crisis, and the experience of U.S. price controls in the 1970s. History has taught us that law is an unwieldy instrument of macroeconomic policy, but Listokin argues that under certain conditions it offers a vital alternative to the monetary and fiscal policy tools that stretch the legitimacy of technocratic central banks near their breaking point while leaving the rest of us waiting and wallowing.
Author: Joan Youngman Publisher: ISBN: 9781558443426 Category : Local finance Languages : en Pages : 260
Book Description
In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.
Author: Cch Tax Law
Author: Cch Tax Law
Author: CCH Tax Law Editors Staff
Author: Jakob Bundgaard
Author: 
Author: Eric B. Sensenbrenner
Author: 
Author: Yair Listokin
Author: Joan Youngman
Author: Harvard Law School. Library
Author: American Institute of Certified Public Accountants