Corporate Expatriation, Inversions, and Mergers: Tax Issues
This report discusses relevant portions of the U.S. corporate income tax system and how inversions have commonly been structured. It also looks at how Congress and Department of the Treasury have reduced the benefits of inversions, including The American Jobs Creation Act, as well as post-2004 inversions and treasury regulations, and policy options.
Professor Shay Got it Right: Treasury Can Slow Inversions
Professor Shay started a debate on whether the Treasury can write tax regulations to slow corporate inversions. Mr. Rosenthal agrees with Professor Shay that Treasury can act -- and Mr. Rosenthal describes the legal standards a court would use to review Treasury's actions. Mr. Rosenthal specifically analyzes Treasury's delegated authority to write regulations under section 385 of the Tax Code. He describes the context and purpose for that statute -- and the scope of the delegated authority to the Treasury.
Reality TV: The Work of Being Watched
Chapter 1 1 Between the New Medium and the Old Chapter 2 2 The Promise of the Digital Revolution Chapter 3 3 Rediscovering Reality Chapter 5 4 The Kinder, Gentler Gaze of Big Brother Chapter 6 5 Access to the Real Chapter 7 6 It's All About the Experience Chapter 8 7 Reality TV and Voyeurism Chapter 9 8 Survivor and Uncanny Capitalism Chapter 10 Bibliography