Topic
Tax Avoidance
138 published works
International Financial Law Prof Blog
Will The BRICS Lead the Way In BEPS, CbCR, and CRS Now?
Communiqué of BRICS Heads of Tax Authorities Meeting issued in Hangzhou on 27 July 2017 We, the Heads of Tax and Revenue of the Federative Republic of Brazil, the Russian…
Plan Proponent
Section 1129(d) and Tax Avoidance in Chapter 11 Plans
For our scintillating "Back to School" post, we'll discuss 11 U.S.C. § 1129(d), which deals with those rare Chapter 11 plans whose "principal purpose" is the "avoidance of taxes." For most,…
All Risks Covered
Lawsuit filed to set aside IRS Notice 2016-66
Two months ago, without any prior warning or public notice, the IRS issued Notice2016-66 which defined a number of common captive insurance transactions as “transactions of interest.” The Notice is…
The Faculty Lounge
Upcoming Conference: Human Rights and Tax in an Unequal World
From the NYU website: On September 22-23, 2016, the Center for Human Rights and Global Justice (CHRGJ) at NYU School of Law will host an international conference entitled Human Rights…
Tax Talks
EU Council Agrees on Final Anti Tax Avoidance Directive
We wrote in February (European Commission Publishes Anti Tax Avoidance Package) about the draft EU Anti Tax Avoidance Directive (“ATAD”). On 21st June 2016, the EU Council agreed on the…
Wills, Trusts & Estates Prof Blog
How Certain Assets Can Be Used To Reduce Or Avoid Taxes
The controversy surrounding the release of the Panama Papers has placed the issue of tax avoidance back on the public radar. When people think about tax avoidance strategies that the…
Wills, Trusts & Estates Prof Blog
Panama Papers Reveal Offshore Holdings Of The StarsPanama Papers Reveal Offshore Holdings Of The Stars
The Panama Papers have set off a firestorm as critics of international banking seized on the revelations of huge offshore cash stashes as evidence the system is broken. While there…
M & A Law Prof Blog
New inversion rules and whacking moles
By CorporateAcquisitions MergerLawBlogger
In its ongoing battle to stem the inversion tide, the Treasury Dept has just announced new anti-inversion "temporary regulations." The first of these provides companies with guidance that the Treasury will disregard…
Restructuring Globalview
Be Smart – Save 28% on Your Tax Bill
Businesses should be aware that new anti-avoidance tax rules will take effect from 6 April 2016 which will have a negative impact on members’ voluntary liquidations (“MVLs”). The new rules…
Tax Talks
European Commission Publishes Anti Tax Avoidance Package
By Daniella Abel, Robert E. Gaut
On 28 January 2016, the European Commission published a draft Anti Tax Avoidance Package in order to ensure increased tax transparency and effective taxation within, and outside of, the EU.…