International Tax

This category contains 3 posts

There’s No Avoiding Corporate Tax Avoidance

By: Kadmiel Perez* Large corporations are inescapable in modern society. They have embedded their businesses into our lives with their products, entertainment, and advertising, and out of that labor they generate billions of dollars in revenue.[1] Large multi-national corporations (MNCs) are able to make even more money as they instill their brand and way of … Continue reading

Corporate Inversions: An Attempt to Make Substance Track Form

By Ted Stotzer, Journal of Transnational Law & Policy Member “Corporate inversions,”[1] essentially a form of tax arbitrage (whereby a domestic corporation purchases[2] or more commonly merges[3] with a foreign rival incorporated in a foreign “tax haven” jurisdiction to reduce or eliminate its tax exposure),[4] are hot right now: according to the Ways and Means … Continue reading

Florida Bankers Ass’n v. Treasury: Court Upholds Reporting Requirements Facilitating IRS Information Sharing with Foreign Revenue Authorities

By Steve Johnson, University Professor, Florida State University College of Law There is a strong trend in the direction of international cooperation in tax enforcement. The ease with which money can flow around the global – approximately $1 trillion cross national borders every day – means that determined tax evaders often can hide taxable amounts … Continue reading