This paper presents a proposed constitutional amendment reforming the Electoral College. This draft proposal was originally included in an earlier form in my proposed "Bipartisan Constitutional Reform Amendments" previously posted on SSRN.My sincere hope is that all these proposals may garner...

In April 2020, I posted on SSRN a proposed draft Voting Rights and Reform Act of 2021, and in August 2020, I posted a set of proposed constitutional amendments to reform the U.S. Supreme Court, the office of the U.S. Attorney General, issues relating to the inability and succession of the...

This paper is a working draft summarizing a proposed Voting Rights and Reform Act. The proposal draws upon Congress’s longstanding but vastly underused power under the U.S. Constitution, Article I, section 4, clause 1, to override state laws governing the “Times, Places and Manner” of...

This paper presents a brief and simple proposed Act of Congress which would block all state restrictions on voting rights, or other state laws affecting federal elections, enacted after January 6, 2021, unless such laws were enacted with bipartisan support.This would have the effect, in one fell...

Structured finance transactions are increasingly under scrutiny by tax authorities. They are suspicious that the driving motivation behind such transactions is tax avoidance. This places all structured finance transactions in a spotlight of tax uncertainty and makes them a source of potential...

This paper is a submission to the International Accounting Standards Board (IASB) on proposed Draft Income Tax Statement EB/2009/02. This submission analyzes the effect of the proposed treatment of tax uncertainties, which create potential contraventions of constitutions world-wide if...

Tax Risk Management requires seven steps to ensure complete compliance by taxpayers, in an international environment where tax authorities are becoming better equipped and organized in closing tax gaps. Part of the process of tax authorities is the formation of Large Tax Units that expect to...

This paper was presented as part of a workshop to supply chain managers in 2006, on tax planning as part of a tax risk management process. The paper contains useful tools to conduct the appropriate tax risk management strategy, with tax planning as the focal point. The paper also deals...

This paper summarizes the key features of tax risk management and sets out the typical steps that should be followed. It follows a typical Six Sigma process in going about tax risk management. This paper discusses tax risk management, in particular, in the context of Section 404 of the U.S....