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Current Developments in State and Local Tax: Apportionment, Nexus, and Discrimination.

• Authors : Fields, Craig B.¹; Hull, Peter H.²

• Source: Journal of State Taxation. Summer2022, Vol. 40 Issue 3, p15-42. 3p.

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June - what happened in tax?

• Source: Taxation in Australia. Jul2022, Vol. 57 Issue 1, p6-8. 3p.

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Marijuana Taxes: Federal and State Tax Updates.

• Authors : Jones, Christopher R.¹; Sejati, Yuyun A.¹

• Source: Journal of State Taxation. Winter2021, Vol. 40 Issue 1, p21-52. 8p.

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Small business restructure roll-over: in need of its own restructure?

• Authors : Trad, Barbara¹; Freudenberg, Brett¹; Minas, John²

• Source: Australian Tax Forum. 2022, Vol. 37 Issue 1, p105-145. 41p.

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Taxation of SMEs.

• Source: Taxation in Australia. Nov2021, Vol. 56 Issue 5, p296-302. 7p.

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Large business and international: part 1.

• Source: Taxation in Australia. Sep2021, Vol. 56 Issue 3, p163-173. 11p.

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Taxation under direct democracy.

• Authors : Geschwind, Stephan¹ (AUTHOR); Roesel, Felix^1,2 (AUTHOR)

• Source: Journal of Economic Behavior & Organization. Aug2022, Vol. 200, p536-554. 19p.

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Charts-of-the-Quarter: Location of Sale for Determining Local Tax Rate and Local Jurisdictional Boundaries and Local Tax Administration.

• Source: Journal of State Taxation. Summer2021, Vol. 39 Issue 3, p41-49. 9p.

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Research on C2C E-Commerce Taxation Based on Mixed Decision Game.

• Authors : Yu, Jiamian¹ (AUTHOR); Yu, Haiyan¹ (AUTHOR)

• Source: Journal of Global Information Management. 2022, Vol. 30 Issue 3, p1-14. 14p.

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Let's Make a Federal Case Out of It: Time to Revisit the Tax Injunction Act: There's been no change in the TIA in more than 80 years--really.

• Authors : Friedman, Jeffrey¹; Lard, Todd¹; Brown, Justin²

• Source: Tax Executive. Jul/Aug2021, Vol. 73 Issue 4, p28-33. 6p.

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The rise of China and contestation in global tax governance.

• Authors : Christensen, Rasmus Corlin^1,2 (AUTHOR); Hearson, Martin² (AUTHOR)

• Source: Asia Pacific Business Review. Apr 2022, Vol. 28 Issue 2, p165-186. 22p. 1 Graph.

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Economic Nexus Expands to Income Tax.

• Authors : Bernard, Mary F.¹; Nachbar, Mark L.²

• Source: Journal of State Taxation. Fall2021, Vol. 39 Issue 4, p19-21. 3p.

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Recent California State and Local Tax Developments.

• Authors : Rosenthal, Corey (AUTHOR); Schipp, Krista (AUTHOR)

• Source: CPA Journal. Mar/Apr2022, p68-69. 2p. 1 Color Photograph.

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Current Developments in State and Local Tax: Income Tax Cases, Alternative Apportionment, and Deference to Administrative Agencies.

• Authors : Fields, Craig B.¹; Cammarata, Matthew F.²

• Source: Journal of State Taxation. Winter2020, Vol. 39 Issue 1, p13-54. 5p.

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The effect of local taxes on firm performance: Evidence from geo‐referenced data.

• Authors : Belotti, Federico¹ (AUTHOR) ; Di Porto, Edoardo^2,3 (AUTHOR); Santoni, Gianluca⁴ (AUTHOR)

• Source: Journal of Regional Science. Mar2021, Vol. 61 Issue 2, p492-510. 19p. 10 Charts.

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Pennsylvania Local Tax Implications of Remote Work.

• Authors : Melinson, Matthew¹ ; Bhogal, Narj² ; Skeehan, Patrick^2,3

• Source: Pennsylvania CPA Journal. Summer2022, Vol. 93 Issue 2, p6-7. 2p.

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ОБ ОСОБЕННОСТЯХ МЕЖДУНАРОДНЫХ НАЛОГОВЫХ ОТНОШЕНИЙ НА СОВРЕМЕННОМ ЭТАПЕ

• Authors : Андреевна, Попонова Наталия¹ ; Игоревна, Минина Татьяна¹

• Source: Vestnik Universiteta. 2020, Issue 11, p126-132. 7p.

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May -- what happened in tax?

• Source: Taxation in Australia. Jun2022, Vol. 56 Issue 11, p667-667. 1p.

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March -- what happened in tax?

• Source: Taxation in Australia. Apr2022, Vol. 56 Issue 9, p509-509. 1p.

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Gewerbesteuerpflicht des Einbringungsgewinns I.

• Authors : Wegener, Christian; Krüger, Christiane

• Source: FinanzRundschau. May2020, Vol. 102 Issue 10, p463-467. 5p.

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November -- what happened in tax?

• Source: Taxation in Australia. Dec2019/Jan2020, Vol. 54 Issue 6, p289-293. 5p.

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Pushing the Fourteenth Amendment Limits on State Taxation of Multi-State Contacts.

• Authors : Schwartz, Robert S.¹

• Source: Journal of State Taxation. Winter2019, Vol. 38 Issue 1, p23-69. 7p.

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NEW ZEALAND'S LOOK-THROUGH COMPANY REGIME AND COMPLIANCE COSTS: THROUGH THE EYES OF THE PRACTITIONER.

• Authors : WADDELL, HARRY¹

• Source: Journal of Australian Taxation. 2020, Vol. 22 Issue 1, p26-59. 34p.

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Налоги и платежи, уплачиваемые физическими лицами, влияние на их финансовое положение.

• Authors : Зотикович, Зотиков Николай¹

• Source: Vestnik Universiteta. 2022, Issue 6, p140-149. 10p.

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China Needs Rate Cuts, Not Just Lower Taxes, Top Official Says.

• Source: Bloomberg.com. 3/6/2022, pN.PAG-N.PAG. 1p.

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February -- what happened in tax?

• Source: Taxation in Australia. Mar2020, Vol. 54 Issue 8, p416-418. 3p.

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THE FUTURE OF THE NEW INTERNATIONAL TAX REGIME.

• Source: Fordham Journal of Corporate & Financial Law. 2019, Vol. 24 Issue 2, p219-319. 101p.

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International Taxation in an Era of Digital Disruption: Analyzing the Current Debate.

• Authors : Grinberg, Itai^1,2

• Source: International Tax Journal. Mar/Apr2019, Vol. 45 Issue 2, p39-71. 33p.

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Don't Throw Out New Jersey Throwout Cases: Why? It's really a national issue.

• Authors : Newmark, Mitchell A.¹; Johnson, Nicole L.²; Gibilaro, Eugene J.²

• Source: Tax Executive. Mar/Apr2020, Vol. 72 Issue 2, p36-42. 7p.

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Das gewerbesteuerliche Schachtelprivileg im Drittstaatenfall - Bestandsaufnahme im Licht des Ländererlasses vom 25.1.2019 sowie des Referentenentwurfs zum JStG 2019.

• Authors : Cordes, Martin¹ ; Leonhardt, Andreas²

• Source: FinanzRundschau. Jul2019, Vol. 101 Issue 14, p651-655. 5p.

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In Defense of the PIP Regulations.

• Authors : SCHWIDETZKY, WALTER D.

• Source: Tax Lawyer. Winter2019, Vol. 72 Issue 2, p519-549. 31p.

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Initial Comments Concerning the Aggregation and Disaggregation of Trade or Business Activities for Purposes of Section 199A.

• Source: Tax Lawyer. Winter2019, Vol. 72 Issue 2, p381-388. 8p. 1 Chart.

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Top Dubai Bank Sees UAE as an Attractive Market Despite New Tax.

• Authors : El-Din, Yousef Gamal (AUTHOR); Cranny, Manus (AUTHOR); Omar, Abeer Abu (AUTHOR)

• Source: Bloomberg.com. 2/4/2022, pN.PAG-N.PAG. 1p.

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Optimal taxation with home ownership and wealth inequality.

• Authors : Borri, Nicola¹ (AUTHOR) ; Reichlin, Pietro^1,2 (AUTHOR)

• Source: Review of Economic Dynamics. Apr2021, Vol. 40, p64-84. 21p.

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Gewerbesteuerpflicht des Einbringungsgewinns II.

• Source: FinanzRundschau. May2020, Vol. 102 Issue 10, p461-463. 3p.

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Commuting in Happyville: Taxation with interjurisdictional commuting and pollution.

• Authors : Legras, Sophie¹

• Source: Journal of Public Economic Theory. Apr2019, Vol. 21 Issue 2, p201-218. 18p. 1 Diagram.

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THE INSPECTOR CALLS: Australia's new inspector-general of taxation, Karen Payne FCA, wants tax practitioners and businesses to know that her office is here to help.

• Authors : TARRANT, DEBORAH

• Source: Acuity. Oct/Nov2019, Vol. 6 Issue 5, p20-23. 4p.

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TEI Submits Comments to the FASB Concerning Proposed Changes to ASC 740.

• Source: Tax Executive. Nov/Dec2019, Vol. 71 Issue 6, p85-92. 6p.

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THE SHAKY CASE FOR A BUSINESS CASH-FLOW TAX OVER A BUSINESS INCOME TAX.

• Authors : Batchelder, Lily L.¹

• Source: National Tax Journal. Dec2017, Vol. 70 Issue 4, p901-936. 35p. 3 Charts, 1 Graph.

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Tax governance and justified trust.

• Authors : Grob, Patrick¹

• Source: Taxation in Australia. Nov2017, Vol. 52 Issue 5, p261-265. 5p. 1 Diagram, 1 Chart.

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THE SOCIAL SECURITY PAYROLL TAX: SOME ALTERNATIVES FOR REFORM.

• Authors : OKNER, BENJAMIN A.¹

• Source: Journal of Finance (Wiley-Blackwell). May75, Vol. 30 Issue 2, p567-578. 12p. 5 Charts.

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Ethics: Advertising and Solicitation Restrictions in Circular 230.

• Authors : Hawkins, Karen L.

• Source: Journal of Tax Practice & Procedure. Feb/Mar2019, Vol. 21 Issue 1, p19-22. 4p.

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EXAMINING S-CORPORATION LOSSES AND HOW THEY ARE USED.

• Authors : Lim, Katherine¹ ; Patel, Elena² ; Saunders-Scott, Molly³

• Source: National Tax Journal. Dec2018, Vol. 71 Issue 4, p661-686. 26p.

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UAE to Levy Federal Tax on Business Profits From June 2023.

• Authors : Nair, Adveith (AUTHOR)

• Source: Bloomberg.com. 1/31/2022, pN.PAG-N.PAG. 1p.

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New York State Tax Reciepts Surge to $12.9 Billion Over Forecast.

• Authors : Braun, Martin Z. (AUTHOR)

• Source: Bloomberg.com. 1/15/2022, pN.PAG-N.PAG. 1p.

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THE TAXATION OF SMALL BUSINESS.

• Authors : BUEHLER, ALFRED G.¹

• Source: Journal of Finance (Wiley-Blackwell). Aug1946, Vol. 1 Issue 1, p61-75. 15p.

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Taxation, expenditures and the Irish miracle.

• Authors : Klein, Paul¹ (AUTHOR) ; Ventura, Gustavo^1,2 (AUTHOR)

• Source: Journal of Monetary Economics. Jan2021, Vol. 117, p1062-1077. 16p.

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Part IV.

• Authors : Wielobob, Kirsten¹

• Source: Internal Revenue Bulletin. 7/15/2019, Vol. 2019 Issue 29, p412-432. 21p.

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Cum/ex- bzw. cum/cum-Altfälle: Zahlungsverjährung nach § 228 AO bei Rückforderung bereits erstatteter oder angerechneter Kapitalertragsteuer.

• Authors : Kleutgens, Ingo

• Source: FinanzRundschau. Oct2018, Vol. 100 Issue 17, p774-784. 11p.

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Tax Basics of Intellectual Property.

• Authors : Zanet, Elizabeth V.¹ ; Ruchelman, Stanley C.²

• Source: Licensing Journal. Oct2018, Vol. 38 Issue 9, p5-12. 8p.

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