I. INTRODUCTION

Blood, organ, and tissue donation provide unique opportunities to assist others. Technology now exists to transfuse blood and transplant a plethora of organs including hearts, lungs, kidneys, livers, and intestines, among others. The ability to save a life through blood transfus...   MORE>>

Summary: Proposals by the Commission to remove barriers to cross-frontier business activity seem deadlocked by disagreement in the Council or Parliament (e.g. Tax Harmonisation and the Services Directive) or doomed to produce European packaging for business as usual (e.g., the Takeover Directive). I...   MORE>>

I. INTRODUCTION

A. Overview

Alternative Dispute Resolution is a topic of discussion in almost every legal periodical and law school journal, and is mentioned at least once in a variety of law school courses. As a result of the increasing expense and time consumption of litigation, businesses a...   MORE>>

I. INTRODUCTION

Museums serve as the curators of the public trust. Historically, the federal government has supported this role through tax incentives for charitable donations to tax-exempt entities. Generally, the tax code fosters a symbiotic relationship between private taxpayer donors and muse...   MORE>>

I. INTRODUCTION

In January of 2009 the New York State Assembly introduced legislation that, if passed, will impose an 18% tax on sugary sodas and juice drinks. The bill states:

[T]here are hereby imposed and there shall be paid additional sales and compensating use taxes, at the rate of eighte...   MORE>>

I. INTRODUCTION

The United States Internal Revenue Service (IRS) and Department of the Treasury have fueled the forces of globalization since the early twentieth century. Often considerations of international tax law focus on business “tax havens” or U.S. tax policy for American entities and ...   MORE>>

I. INTRODUCTION

It is the quintessential American dream: Jeff scraped together what little resources he had, got a loan, created a small business—a fledgling freight company—and made it work. Not only does Jeff support his family of six with his business, but ten other families also depend on...   MORE>>

I. INTRODUCTION

On Homer Avenue on the east side of Cleveland, Ohio, vacant homes litter the landscape.[1] Although fewer than twenty houses line this short, one-way street, seven of them sit empty and only two of those have been boarded and secured by the city.[2] The vacant homes are in variou...   MORE>>

ABSTRACT

This casenote addresses the history and potential problems of the 1986 US-Bermuda Tax Treaty, which narrowly focuses on the taxation of insurance premiums. Since Bermuda itself has no income tax, this unequal treaty gives the island state an advantage over the USA. The original reasons f...   MORE>>

CASE COMMENT

The Federal Insurance Contributions Act (FICA) funds a national system of old age, survivors, disability, and hospital insurance, commonly known as social security and Medicare.[1] To achieve its purpose, FICA imposes a tax on both employers and employees at a level corresponding to ...   MORE>>