Topic
Tax Avoidance
123 published works
ERISA Litigation & Compliance
“Double Dip” Health Plans Marketed to Employers: Too Good to Be True
By Shira McKinlay, Dominic DeMatties, Kim Wilcoxon, Katherine B. Kohn
Every few years, promoters resurface with new “double dip” health plan products promising employees more take‑home pay and employers big employment‑tax savings. The pitch is familiar: employees pay large pre‑tax…
NUALS Law Journal
Is TRC Still Conclusive? Rethinking Treaty Entitlements
By Nualslj
Harshita Dhinwa and Ram Sundar Singh Akela Introduction The Tax Residency Certificate was never a complete answer to the question of treaty entitlement on a proper reading of a treaty…
Nonprofit Law Prof Blog
Treasury, IRS: Final Regulations on Charitable Remainder Annuity Trusts
On July 8, 2026, the Department of the Treasury and the Internal Revenue Service issued final regulations identifying certain Charitable Remainder Annuity Trusts ("CRATs") as tax avoidance or "listed" transactions. Charitable remainder…
Legal History Blog
Bank's "High Rates and Low Taxes"
By Dan Ernst
Steven A. Bank, UCLA School of Law, has published High Rates and Low Taxes: Tax Dodging in Mid-Century America (Cambridge University Press):Amidst calls for a return to the high tax rates of…
Inforrm's Blog
Law and Media Round Up – 16 March 2026
By INFORRM
On 11 March 2026 judgment was handed down by Collins Rice J in Kamal v Tax Policy Associates Ltd & Anor [2026] EWHC 551 (KB), the first case considering the anti-SLAPP rules…
India Tax Law
Same Roar, Different Den: The Shadow of Tiger Global on Hareon Solar
Summary: India’s tax landscape has dramatically shifted after the Supreme Court’s Tiger Global ruling, and the ITAT’s decision in Hareon Solar Singapore shows just how far the ripple travels. As…
India Tax Law
Treaty Shopping Safari Ends Here: Footprints from Tiger Global
By S.R. Patnaik, Kunal Savani, Bipluv Jhingan, Madhav Pratinidhi
Summary: The Supreme Court’s ruling in Tiger Global International Holdings has redrawn the contours of India’s tax landscape. By rejecting treaty shopping structures and affirming the reach of GAAR even…
Wills, Trusts & Estates Prof Blog
The super-rich who move for tax, and then move again
[Special thanks to Joel C. Dobris (Professor of Law, UC Davis School of Law) for bringing this article to my attention.] The irony was almost perfect: super-rich people who fled from…
TaxSlaw
Reallocating the Payment of Income Between Controlled Taxpayers – What if the Payment is Prohibited?
By Louis Vlahos
Suspect Transactions (?) It is axiomatic that a transaction between related businesses – i.e., businesses that are owned or controlled directly or indirectly by the same interests (a “controlled group”)…
India Tax Law
Telangana High Court clarifies GAAR in relation to market-based transactions
By S.R. Patnaik, Thangadurai V.P, Harshit Jindal
Summary: In a recent case, the Telangana High Court has frowned upon the Revenue’s attempt to invoke GAAR in respect of a transaction that was carried out by the taxpayer…