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A Chat with Ed Antolin.

• Authors : Nelson, Bruce M.

• Source: Journal of State Taxation. Winter2021, Vol. 40 Issue 1, p41-52. 4p.

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Sales Tax Corner: Nuances of State Sales Tax Voluntary Disclosure Programs.

• Authors : Lipin, Ilya A.^1,2; Walley, Madison³; Garris, Alexis Turner⁴

• Source: Journal of State Taxation. Winter2021, Vol. 40 Issue 1, p13-51. 5p.

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LA PRESCRIPCIÓN DE LA DEUDA TRIBUTARIA.

• Authors : Mata Sierra, María Teresa¹

• Source: Cronica Tributaria. 2022, Vol. 182 Issue 1, p215-219. 5p.

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Student Reflections on Assurance and Taxation during COVID‐19: A Commentary*.

• Authors : Bujaki, Merridee Lynne¹ (AUTHOR); Brouard, François¹ (AUTHOR)

• Source: Accounting Perspectives. Sep2021, Vol. 20 Issue 3, p327-355. 29p.

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Examining the Taxation Profession in Australia - A Framework.

• Authors : Curran, Michael¹; Yapa, Prem W. S.¹

• Source: Australasian Accounting Business & Finance Journal. 2021, Vol. 15 Issue 3, p3-22. 20p.

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Tax Mediation - an Alternative to the Resolution of Disputes between Taxpayers and the Local Tax Administration.

• Authors : Sandu, Dorina¹

• Source: Economic Insights - Trends & Challenges. 2021, Issue 3, p109-121. 12p.

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Searching for Shangri-La: Reflections on the OECD's Digital Tax Project: Analysis begins and ends with discussion of twin pillars.

• Authors : Coder, Jeremiah¹; Brown, Pat²

• Source: Tax Executive. May/Jun2021, Vol. 73 Issue 3, p26-34. 6p.

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TEI Roundtable No. 34: International Tax Issues and the Global Pandemic.

• Authors : Levin-Epstein, Michael

• Source: Tax Executive. May/Jun2021, Vol. 73 Issue 3, p44-51. 8p.

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To Rely On or Not to Rely On? Sub-Regulatory Tax Guidance in Turbulent Times: Sometimes criticism of IRS guidance seems justified, other times not so much.

• Authors : Lerner, Matt; Hung, Shiukay; Minkovich, Alexandra

• Source: Tax Executive. Jan/Feb2021, Vol. 73 Issue 1, p30-36. 5p.

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ITR Global Tax 50 2021-22: Amazon state aid case.

• Authors : White, Josh (AUTHOR)

• Source: International Tax Review. 3/28/2022, pN.PAG-N.PAG. 1p.

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2021 tax software survey.

• Authors : Bonner, Paul

• Source: Tax Adviser. Sep2021, p1-8. 8p.

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The concept of materiality of violation of procedural and procedural norms of the legislation of the Russian Federation on taxes and fees when appointing an on-site tax audit.

• Authors : Zimulkin Maxim Igorevich¹ ; Zimulkin Maksim Igorevich

• Source: Nalogi i Nalogooblozhenie. 2021, Issue 2, p60-69. 9p.

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May - what happened in tax?

• Source: Taxation in Australia. Jun2020, Vol. 54 Issue 11, p601-605. 5p.

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ДАНЪЧНАТА ПОЛИТИКА В СПОРТА.

• Authors : Борисов, Кирил¹

• Source: New Knowledge Journal of Science / Novo Znanie. 2020, Vol. 9 Issue 1, p37-42. 6p.

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Teaching Tax Professionals to 'Speak IT': Practical steps for upgrading tax technology.

• Authors : Clarke, Rob¹; Howsare, Brian²; Miller, Lindsay³

• Source: Tax Executive. Sep/Oct2020, Vol. 72 Issue 5, p40-46. 7p.

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Corporate America Is Nowhere Near Supporting Yellen's Global Tax Deal.

• Authors : Condon, Christopher (AUTHOR)

• Source: Bloomberg.com. 4/8/2022, pN.PAG-N.PAG. 1p.

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A Note from the Editors-in-Chief.

• Authors : PRICE, MARK H.¹; TOMPKINS, JOSHUA S.²

• Source: Journal of Taxation of Financial Products. 2021, Vol. 18 Issue 4, p3-4. 2p.

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Statute-Barred Date: Why Isn’t There Always One?

• Authors : Chow, Grace¹ ; Shew, Henry¹

• Source: Canadian Tax Journal. 2021, Vol. 69 Issue 3, p687-743. 57p.

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THE COMPREHENSIVE TAXATION SYSTEM EXISTING DURING THE ROMAN EMPIRE.

• Authors : King, Darwin L.¹; Case, Carl J.¹; Roosa, Jared L.¹

• Source: Proceedings of the American Society of Business & Behavioral Sciences. 2019, Vol. 26, p303-314. 12p.

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LA CORRECCIÓN DE LA DOBLE IMPOSICIÓN JURÍDICA DE LAS RENTAS OBTENIDAS POR UN ESTABLECIMIENTO PERMANENTE EN EL IMPUESTO DE SOCIEDADES (arts. 22 y 31 de la Ley del Impuesto sobre Sociedades).

• Authors : Simón-Yarza, María Eugenia¹

• Source: Cronica Tributaria. 2020, Issue 174, p113-141. 29p.

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TRANSPARENCIA Y APLICACIONES INFORMÁTICAS EN LA ADMINISTRACIÓN TRIBUTARIA.

• Authors : Olivares Olivares, Bernardo D.¹

• Source: Cronica Tributaria. 2020, Issue 174, p89-111. 23p.

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Der Referentenentwurf des ATAD-Umsetzungsgesetzes - Gewinnausschüttungen, Veräußerungen und Umwandlungen.

• Authors : Böhmer, Julian¹; Schewe, Benedikt¹; Schlücke, Katharina²

• Source: FR Finanz-Rundschau Ertragsteuerrecht. Feb2020, Vol. 102 Issue 4, p164-171. 8p.

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An die Substanz - zur Unionsrechtmäßigkeit der Hinzurechnungsbesteuerung im Drittstaatenfall: Praxisfolgen aktueller Rechtsprechung und Gesetzgebung.

• Authors : Weber, Klaus¹ ; Zöller, Daniel²

• Source: FR Finanz-Rundschau Ertragsteuerrecht. Apr2020, Vol. 102 Issue 7, p288-297. 10p.

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Die neue Mitteilungspflicht für grenzüberschreitende Steuergestaltungen.

• Authors : Anissimov, Wjatscheslav¹

• Source: FR Finanz-Rundschau Ertragsteuerrecht. Apr2020, Vol. 102 Issue 7, p281-287. 7p.

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Shifting trends in tax.

• Authors : Russell, Roger (AUTHOR)

• Source: Accounting Today. Apr2022, Vol. 36 Issue 4, p12-17. 2p. 1 Color Photograph.

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Einlagenrückgewähr durch Drittstaatengesellschaften nach dem BFH-Urteil v. 10.4.2019 - I R 15/16, FR 2019, 907 - erste Anmerkungen, Jürgen Lüdicke gewidmet.

• Authors : Wacker, Roland

• Source: FR Finanz-Rundschau Ertragsteuerrecht. Nov2019, Vol. 101 Issue 21, p979-989. 11p.

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UAE Dilutes Tax-Free Status With New Corporate Profit Levy.

• Authors : Nair, Adveith (AUTHOR); Fattah, Zainab (AUTHOR)

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

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Planning for Tax Controversies Before, During and After the Deal: New Dynamics in Cross-Border M&A Under the TCJA.

• Authors : DeNovio, Nicholas J.¹; Fisher, Miriam L.¹; Shashy, Stephen N.^2,3

• Source: International Tax Journal. May/Jun2019, Vol. 45 Issue 3, p5-28. 24p. 3 Diagrams.

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The Hidden Complexities of the Code Sec. 245A Holding Period Requirement.

• Authors : Carey, Kevin H.¹

• Source: International Tax Journal. Sep/Oct2018, Vol. 44 Issue 5, p35-43. 9p. 1 Diagram.

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Extended Assessment Periods and International Tax Enforcement: M. Rafizadeh, Unreported Foreign Assets, and Use of FATCA Weapons.

• Authors : Sheppard, Hale E.

• Source: International Tax Journal. Sep/Oct2018, Vol. 44 Issue 5, p25-34. 10p.

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Foreign Tax Credit Planning: The Potential Benefits of Subpart F Income.

• Authors : Lipeles, Stewart R.¹; Weber, Julia Skubis²; Kroll, Ethan S.³

• Source: International Tax Journal. Sep/Oct2018, Vol. 44 Issue 5, p13-24. 12p. 6 Diagrams, 5 Charts.

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Business Risk Allocation: The Outermost Boundary of the Arm's Length Principle and the Amazon Case.

• Authors : Musselli, Andrea¹

• Source: International Tax Journal. Sep/Oct2018, Vol. 44 Issue 5, p5-12. 8p. 1 Graph.

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Keine Anwendung der erweiterten Kürzung gem. § 9 Nr. 1 Satz 2 GewStG bei Grundstücksverkäufen innerhalb von drei Jahren nach einem Formwechsel? Zugleich Anmerkung zu FG Köln v. 11.7.2019 - 13 K 2469/17, FR 2019, 1010.

• Authors : Korff, Matthias¹ ; Erdem, Elias²

• Source: FR Finanz-Rundschau Ertragsteuerrecht. Nov2019, Vol. 101 Issue 21, p1000-1004. 4p.

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Gewerbesteuer/Unwandlungen: Formwechsel einer Personen- in eine Kapitalgesellschaft, Begriff der Überführung oder Übertragung, Besitzzeitanrechnung.

• Source: FR Finanz-Rundschau Ertragsteuerrecht. Nov2019, Vol. 101 Issue 21, p1010-1015. 6p.

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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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Dynamics of Taxation: Essays in Honour of Judith Freedman.

• Authors : J. L.

• Source: Canadian Tax Journal. 2021, Vol. 69 Issue 2, p353-354. 2p.

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Moving On: Three Exciting Strategies to Manage Net Investment Income Tax.

• Authors : Parthemer, Mark R.¹ ; Klein, Sasha A.²

• Source: Journal of Financial Service Professionals. Jul2014, Vol. 68 Issue 4, p14-16. 3p.

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The Impact of the 1986 Tax Reform Act on Income Shifting from Corporate to Shareholder Tax Bases: Evidence from the Motor Carrier Industry.

• Authors : Enis, C.R.¹; Ke, B.¹

• Source: Journal of Accounting Research (Wiley-Blackwell). Mar2003, Vol. 41 Issue 1, p65-88. 24p. 6 Charts.

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Advocacy Work Continues on US Federal, State and Local, Canadian, and International Tax Issues.

• Authors : Mata, Pilar¹

• Source: Tax Executive. Mar/Apr2021, Vol. 73 Issue 2, p14-15. 2p.

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Quantitative Prediction Model of Tax Law's Substantial Authority.

• Authors : Borden, Bradley T.; Hee Lee, Sang

• Source: Tax Lawyer. Spring2018, Vol. 71 Issue 3, p543-590. 48p. 2 Diagrams, 2 Charts, 3 Graphs.

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Avoiding Double Taxation of Storage Services: A Tale of Two States.

• Authors : Blane, Roger¹

• Source: CPA Journal. Oct2017, Vol. 87 Issue 10, p52-55. 4p. 1 Color Photograph.

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Direct Taxation and State–Society Relations in Lagos, Nigeria.

• Authors : Gatt, Leah; Owen, Oliver

• Source: Development & Change. Sep2018, Vol. 49 Issue 5, p1195-1222. 28p. 1 Diagram, 2 Charts, 2 Graphs.

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U.S. Warns Saudi Arabia Its Tax Regime May Drive Firms Away.

• Authors : Bartenstein, Ben (AUTHOR); Martin, Matthew (AUTHOR)

• Source: Bloomberg.com. 11/11/2021, pN.PAG-N.PAG. 1p.

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EU's Crackdown on Belgian Tax Breaks Gets Top Court Boost.

• Authors : Bodoni, Stephanie (AUTHOR)

• Source: Bloomberg.com. 9/16/2021, pN.PAG-N.PAG. 1p.

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THE ROLE OF SALES AND EXCISE TAXATION IN THE OVER-ALL TAX STRUCTURE.

• Authors : DUE, JOHN F.¹

• Source: Journal of Finance (Wiley-Blackwell). May56, Vol. 11 Issue 2, p205-220. 16p.

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UNITED STATES TAXATION AND FOREIGN INVESTMENT.

• Authors : BLOUGH, ROY¹

• Source: Journal of Finance (Wiley-Blackwell). May56, Vol. 11 Issue 2, p180-194. 15p.

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DISCUSSION.

• Authors : ECKER-RACZ, L. L.¹

• Source: Journal of Finance (Wiley-Blackwell). May52, Vol. 7 Issue 2, p230-237. 8p.

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The ATO's approach to central management and control.

• Authors : Chye, Josh

• Source: Taxation in Australia. Mar2019, Vol. 53 Issue 8, p416-418. 3p.

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Налоговое стимулирование предпринимательской активности.

• Authors : Э. Б., Алиева¹ ; З. Ш., Ибрагимова¹

• Source: Journal of Economics, Entrepreneurship & Law. Dec2021, Vol. 11 Issue 12, p2827-2835. 9p.

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Gewerbesteuer-Hinzurechnungen.

• Authors : N. L.

• Source: FR Finanz-Rundschau Ertragsteuerrecht. Mar2019, Vol. 101 Issue 6, p287-291. 5p.

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