Brief of Tax Law Professors as Amici Curiae in Support of the Department of Revenue of the State of Colorado in Department of Revenue of the State of Colorado v. Oracle Corporation & Subsidiaries

2018 ◽  
Author(s):  
Hayes Holderness ◽  
Darien Shanske ◽  
David Gamage
Keyword(s):  
The State ◽  
Tax Law ◽  
Law Professors

Corporations, comity and the ‘revenue rule’: a jurisprudence of offshore

2021 ◽  
Author(s):  
Clair Quentin
Keyword(s):  
The State ◽  
Company Law ◽  
Tax Law ◽  
International Capital ◽  
Economic Relations ◽  
Corporate Capital ◽  
Corporate Form ◽  
Mutual Antagonism ◽  
Prevailing View ◽  
Property Regime

Abstract This article contrasts the territorial unboundedness of company law, arising from ‘comity’, with the territorial constraint imposed on tax law i.e. ‘the revenue rule’. ‘Comity’ is found to be a judicial fig-leaf disguising a form of corporate sovereignty arising from the fact that economic relations are always already constituted through the corporate form before any scrutiny of their ontology. This observation is developed into a theory of ‘offshore’. The prevailing view of offshore is that the state bifurcates its sovereignty to create juridical spaces where international capital is relieved of local tax/regulatory regimes. This article seeks to underpin that view with an analysis whereby corporate capital and state sovereignty are rival species of property regime, existing in a state of mutual antagonism. On this view offshore is the juridical space, manifesting itself through the aforementioned bifurcations, where the company is sovereign over the state rather than vice-versa.

scholarly journals Income Tax: Genesis of Definition and Object of Accounting

2020 ◽  
pp. 38-46
Author(s):  
G. BASHYROVA
Keyword(s):  
Income Tax ◽  
Accounting Standards ◽  
Legal Framework ◽  
The State ◽  
Tax Law ◽  
Accounting System ◽  
Economic Interests ◽  
Main Components ◽  
Definition Of ◽  
The Impact

Income tax in many countries is one of the main sources of filling the public budget and levers of influence on the development of economic processes at the macro level. The income tax ensures the balance of economic interests of the state, legal entities and individuals and the avoidance of excessive tax pressure. The impact of European integration processes on the Ukrainian accounting system increases the relevance of the development of the organization and methods of accounting for income tax. The purpose of the article is to establish the main phases of the evolution of the concept of “income tax”, clarify its economic content and identify the characteristics as an object of accounting. The article examines the historical phases of the income tax evolution, taking into account amendments in the tax law in Ukraine. A review of interpretations of the concept of “income tax” by foreign and domestic scholars was made, to establish the three main approaches to its interpretation: as a direct tax paid by a business entity from the received profit; as an item of the company financial statement, informing concerned parties on the amount of the assessed and paid tax; as a company’s payment to the state for utilization of economic infrastructure and resources. The author’s definition of the concept of “income tax” is proposed, which contributes to the clarification of the accounting terminology. It is argued that income tax should be considered through the prism of the tax law and accounting standards. A comparison of treatment to income tax as an accounting object in the National Accounting Standard 17 “Tax Income” and International Accounting Standards 12 “Income Taxes” is made. Based on a study of the legal framework for the accounting of income tax, its main components are identified as an object of accounting.

scholarly journals Desafios regulatórios do Caso Airbnb: a intervenção do Estado no modelo econômico colaborativo | Regulatory challenges of the Airbnb case: The State intervention in the sharing economy model

KPGT_dlutz_1 ◽  
2018 ◽  
Vol 32 (1) ◽  
pp. 203-230
Author(s):  
Jordana Viana Payão ◽  
Jonathan Barros Vita
Keyword(s):  
Law And Economics ◽  
State Intervention ◽  
Sharing Economy ◽  
The State ◽  
Point Of View ◽  
Tax Law ◽  
Economy Model ◽  
Modelo Económico ◽  
Real State ◽  
Regulatory Challenges

Desafios regulatórios do Caso Airbnb: a intervenção do Estado no modelo econômico colaborativo Resumo: O objetivo deste artigo é analisar os desafios regulatórios do modelo econômico colaborativo, especificamente, os desafios da regulação dos serviços prestados pela plataforma Airbnb sob o ponto de vista do direito concorrencial, tributário, cível, urbanístico e imobiliário. Para tanto, o corte metodológico repousa sobre o papel do Estado perante os novos modelos econômicos. Com vistas a obter respostas e identificar eventuais inseguranças jurídicas, o estudo é desenvolvido com base na análise econômica do Direito. Palavras-chave: Airbnb. Economia Colaborativa. Intervenção Estatal. Regulação. ______ Regulatory challenges of the Airbnb case: The State intervention in the sharing economy model Abstract: The objective of this paper is to analyze the regulatory challenges of the sharing economic model, specifically the challenges of regulation of the services provided by the Airbnb platform from the point of view of competition law, tax law, civil law, urban and real state law, to that end, the methodological cut rests on the State role beyond the new economic models. To obtain answers and identify possible legal insecurities, the study is developed from the Law and Economics reference system. Keywords: Airbnb. Regulation. Sharing Economy. State intervention.

What is New York’s Amazon Tax on Internet Commerce?

2012 ◽  
pp. 306-318
Author(s):  
James G.S. Yang
Keyword(s):  
New York ◽  
Web Site ◽  
New York State ◽  
The State ◽  
Sales Tax ◽  
Tax Law ◽  
Online Retailer ◽  
Internet Commerce ◽  
York State ◽  
Physical Presence

This paper examines internet commerce taxation. It concerns who is responsible for collecting sales tax - the seller or the buyer, which depends on nexus between the seller and the state. If there is a nexus, it is the seller’s responsibility; otherwise, it is the buyer’s duty. Nexus further depends on physical presence. However, in today’s e-business, the concept of physical presence has changed. Effective June 1, 2008, New York State enacted the so called “Amazon Tax Law” that an out-of-state online retailer is presumed to have nexus with New York State if it enters into a contract with an affiliate in the state to engage in soliciting businesses in the state by means of web site linkage for an annual gross receipts of more than $10,000. As such, the online retailer is required to collect sales tax from the in-state buyer. The concept of physical presence has been extended from employee or office to web site connection. This paper examines its impact.

What is New York’s Amazon Tax on Internet Commerce?

2011 ◽  
Vol 7 (4) ◽  
pp. 50-61
Author(s):  
James G.S. Yang
Keyword(s):  
New York ◽  
Web Site ◽  
New York State ◽  
The State ◽  
Sales Tax ◽  
Tax Law ◽  
Online Retailer ◽  
Internet Commerce ◽  
York State ◽  
Physical Presence

This paper examines internet commerce taxation. It concerns who is responsible for collecting sales tax - the seller or the buyer, which depends on nexus between the seller and the state. If there is a nexus, it is the seller’s responsibility; otherwise, it is the buyer’s duty. Nexus further depends on physical presence. However, in today’s e-business, the concept of physical presence has changed. Effective June 1, 2008, New York State enacted the so called “Amazon Tax Law” that an out-of-state online retailer is presumed to have nexus with New York State if it enters into a contract with an affiliate in the state to engage in soliciting businesses in the state by means of web site linkage for an annual gross receipts of more than $10,000. As such, the online retailer is required to collect sales tax from the in-state buyer. The concept of physical presence has been extended from employee or office to web site connection. This paper examines its impact.

Risk in Law – Law in Risk: The 50th Annual Meeting of Public Law Assistants in Greifswald, 23–26 February 2010

2010 ◽  
Vol 11 (5) ◽  
pp. 551-567 ◽  
Author(s):  
Stefan Kirchner ◽  
Sebastian Recker
Keyword(s):  
Annual Meeting ◽  
Public Law ◽  
The State ◽  
Constitutional Court ◽  
Doctoral Studies ◽  
Academic Exchange ◽  
German Speaking ◽  
In The Beginning ◽  
Doctoral Candidates ◽  
Law Professors

The 50th Assistententagung, the annual meeting of public law assistants, convened this year in Greifswald. Greifswald is not only home to academic institutions, but also has a long legal history and is the host city of both the State Constitutional Court and the Highest Court of Administrative Law in the state of Mecklenburg-Western Pomerania. The meeting's aim was to facilitate an exchange between postdoctoral and doctoral candidates on questions relating to public law. Until 1959, the assistants in public law, who are usually conducting doctoral or post-doctoral studies, had been admitted to the annual meeting of public law professors. Assistants could benefit from professors' wealth of experience, including how to structure lectures and how to answer difficult questions, through participation in the Public Law Professors' Meeting. With the exclusion of non-professors from the annual Staatsrechtslehrertagung in the 1950s, assistants no longer had a forum to learn how to perform as academics. This exclusion resulted in the beginning of the annual meeting of German-speaking public law assistants in 1961 in Hamburg, to which not only postdoctoral candidates, but also doctoral candidates were welcomed. The meeting served as both a training course and an opportunity for academic exchange. And it was therefore in accordance with tradition that Jörg Scharrer, who hosted the first panel, had to ask the dean of the law faculty at Greifswald University, Prof. Dr. Axel Beater, to leave the building before opening the first session.

Dossier on the Arthurs Report on Law and Learning: A Reaction from University of Quebec in Montreal (UQAM)

2003 ◽  
Vol 18 (2) ◽  
pp. 115-122
Author(s):  
René Côté
Keyword(s):  
Canadian Journal ◽  
Civil Law ◽  
The State ◽  
Law And Society ◽  
Legal Scholarship ◽  
To Receive ◽  
Law Professors

Two years ago, while preparing a one week seminar for law professors at the Université nationale du Rwanda in Butare, I had the occasion to revisit the Arthurs Report on Law and Learning. I remember that my reaction was: how did things change so significantly since the Report was published?That is why I was very interested to receive my new issue of the Canadian Journal of Law and Society that announced a complete dossier on the Report. After I read the first two articles by esteemed colleagues Roderick A. Macdonald and Constance Backhouse, I was shocked. How could there be such a gap between my perception and theirs? I was nevertheless relieved to see that Andrée Lajoie, in her “comments on the comments”, was as astonished as I was. I then decided to write my own comments in order to reflect a bit more the situation of the Civil Law faculties in Quebec and in particular the vision of the Université du Québec à Montréal (UQAM). I will limit my comments to three topics: the study of law at the undergraduate and graduate levels and the state of legal scholarship.

KEBIJAKAN PENGAMPUNAN PAJAK DI INDONESIA: STUDI ANALISIS MASLAHAH MURSALAH

JURISDICTIE ◽  
2018 ◽  
Vol 8 (2) ◽  
pp. 193
Author(s):  
Heru Purwono
Keyword(s):  
Islamic Law ◽  
The State ◽  
Tax Law ◽  
Tax Administration ◽  
Research Approach ◽  
Islamic State ◽  
Legal Basis ◽  
Tax System ◽  
Tax Amnesty ◽  
Islamic View

The State of Indonesia is a State of Law, so in the case of the policy being made it must be based on the law. Fulfillment of the State’s treasury not using the concept of Islamic State such as zakat, but using taxes, whose legal basis is not derived from the Quran or Sunnah but based on the ijtihad scholars related tax law is based on the Qur’an and Sunnah. This journal study aims to find out how the policy of tax amnesty in indeneia is contrary to the constitution or not, and this writing will also describe how the Islamic view of tax forgiveness. This type of research is normative juridical and research approach is approach concept and approach of law. The results of this study indicate that tax forgiveness in Indonesia is not only for tax runners, but also for tax officials who are negligent in carrying out duties in taxes, tax amnesty is very useful to improve the tax system in Indonesia, tax administration and when viewed from the concept of Mashlahah (Islamic law), the forgiveness of taxes including Mashlahah Dharuriyah which can be useful for Hifzh al-Nafs (keeping soul), and Hifzh al-Mal (guarding the treasures) of all Indonesian people.<br />Negara Indonesia adalah Negara Hukum, maka dalam hal kebijakan yang dibuat harus berdasar pada hukum. Pemenuhan uang kas Negara bukan menggunakan konsep Negara Islam seperti zakat, tetapi menggunakan pajak, yang dasar hukumnya bukan berasal dari Quran atau Sunnah akan tetapi berdasarkan ijtihad para ulama terkait hukum pajak tersebut yang didasarkan pada Qur’an dan Sunnah. Penelitian jurnal ini bertujuan untuk mengetahui bagaimana kebijakan pengampunan pajak di indonesia apakah bertentangan dengan konstitusi atau tidak, dan penulisan ini juga akan mengurai bagaimana pandangan Islam terhadap pengampunan pajak. Jenis penelitian ini adalah yuridis normatif dan pendekatan penelitiannya adalah pendekatan konsep (satute approach) dan pendekatan undang-undang (statute approach). Hasil dari penelitian ini menunjukkan bahwa pengampunan pajak di Indonesia bukan hanya untuk para pelari pajak saja, akan tetapi juga untuk petugas pajak yang lalai dalam menjalankan tugas dalam menarik pajak, amnesty pajak sangat bermanfaat untuk memperbaiki system perpajakan di Indonesia, administrasi perpajakan dan jika dilihat dari konsep Mashlahah (hukum Islam), pengampunan pajak termasuk Mashlahah Dharuriyah yang dapat berguna untuk Hifzh al-Nafs (menjaga jiwa), dan Hifzh al-Mal (menjaga harta) seluruh rakyat Indonesia.

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