This study was drafted shortly after the announcement of the referendum by which the United Kingdom decided to leave the European Union. In this article, the authors make a comprehensive assessment of what would be the tax consequences attached the decision. The article is of interest not only...

The decisions of the European Court of Justice in applying the Treaty principles of freedom of movement to the direct taxation of individuals have been strongly criticised as taking an overly simplistic view of the interactions between national tax systems. The interactions often make...

This article examines some aspects of the European Union's corporate tax set-up which correspond to aspects of a country's corporate tax regime. The overarching question is whether there is such a thing as EU corporate tax law. This article seeks to address this in the context of the following...

As companies seek to expand their operations, globally, a major regulatory bottleneck they encounter is that of Double Taxation. This portends a sort of nauseating feeling for investors who might find the tax burden too heavy to bear. Issues ranging from tax avoidance to outright evasion have...

Section 11 applies a bracket system to corporations, imposing lower tax rates on lower amounts of corporate income. Similarly, section 1 applies a bracket system to individuals. The bracket system in section 1 is intended to adjust the tax rate to the taxpayer's standard of living. Modest and...

Corporate tax residence is fundamental to our federal income tax system. Whether a corporation is classified as “domestic” or “foreign” for U.S. federal income tax purposes determines the extent of tax jurisdiction the United States has over the corporation and its affiliates....

The Brexit referendum of June 2016 gave rise to tremendous confusion in the United Kingdom, the European Union and internationally. In her subsequent presentations and White Papers, Prime Minister May appeared to be trying to calm the political waters at home by reassuring the people of Britain...