Topic
Tax Avoidance
123 published works
TaxSlaw
Another Setback for Monetized Installment Sales?
By Louis Vlahos
Abusive Arrangements As part of its enforcement efforts, the IRS annually identifies what it describes as potentially abusive transactions that taxpayers should avoid.[i] According to the agency, some of these…
Legal Theory Blog
Lindsay on Tax Avoidance and the Rule of Law
Ira Lindsay (University of Surrey - School of Law) has posted Tax Avoidance and Two Aspects of the Rule of Law (In Tax, Public Finance and the Rule of Law,…
GT Amsterdam Law Blog
Dutch Supreme Court Rules on Anti-Abuse in Dividend Withholding Tax Exemptions
By Wesley Boldewijn, Aukje Strik
The Dutch Supreme Court issued two rulings that provide guidance on how to apply the Dutch dividend withholding tax exemption, more specifically the anti-abuse provisions therein.
Wills, Trusts & Estates Prof Blog
Article: A Critical Analysis of Trusts as Tools for Tax Avoidance and Evasion.
Irungu Kevin Njuguna (University of Nairobi Faculty of Law) recently published, A Critical Analysis of Trusts as Tools for Tax Avoidance and Evasion., 2025. Provided below is an Abstract: In…
Wills, Trusts & Estates Prof Blog
Article: A Critical Analysis of Trusts as Tools for Tax Avoidance and Evasion.
Irungu Kevin Njuguna (University of Nairobi Faculty of Law) recently published, A Critical Analysis of Trusts as Tools for Tax Avoidance and Evasion., 2025. Provided below is an Abstract: In the…
The CLS Blue Sky Blog
The Unforeseen Effects on M&A of Interest Limitation Regulations
By Eliezer M. Fich, Lisa Hillmann, Johanna Kling, Barbara Stage
For over two decades, policymakers worldwide have worked to combat profit shifting and tax avoidance, leading to the widespread adoption of anti-tax avoidance regulations. Notable examples include the European Union’s…
The CLS Blue Sky Blog
How CEO Taxes Drive Share Pledging
By Jon Underwood, Benjamin Yost
Share pledging—a financial strategy where corporate executives use their stock holdings as collateral for personal loans—has long been controversial. While it allows executives to obtain liquidity without selling shares, it…
Nonprofit Law Prof Blog
Yetman: An Analysis of Nonprofit Organization Federal Income Tax Avoidance Using Publicly Available Income Tax Return Data
Robert Yetman (U.C. Davis Graduate School of Management) has published An Analysis of Nonprofit Organization Federal Income Tax Avoidance Using Publicly Available Income Tax Return Data, 13 Journal of Governmental…
Wills, Trusts & Estates Prof Blog
How One of the World’s Richest Men Is Avoiding $8 Billion in Taxes
Nvidia CEO Jensen Huang has used multiple advanced financial strategies to shield his $127 billion fortune from estate taxes, reflecting common practices among the ultrawealthy. By employing techniques like "I…
Tax
IRS Wins Against Tribal-Domiciled Captive Insurer
By Daniel Barry
Last month, the Internal Revenue Service (the “IRS”) notched another win at the U.S. Tax Court (the “Tax Court”).[1] In its opinion, the Tax Court commented that it has decided…