Florida Tax Review

Issue Number

Latest documents

• Redemption! Valuing Closely Held Companies After Connelly.
• The Mother of All Tax Shelters.(retirement savings)
• Are Nonprofit Tax Exemptions and Deductions "Federal Financial Assistance"? Should They Be?
• Pillar Two: Much Ado About Next to Nothing?(minimum income tax for multinational corporations)
• Time Value of Money (One More Time).
• THE CHILLING EFFECT OF SFFA V. UNC/HARVARD ON RACE-BASED AFFIRMATION BY TAX-EXEMPT CHARITIES.
• Taxing Royalties Where Value Is Created: Is a Redraft of the OECD Model Tax Convention Necessary?
• FOREWORD.(Moore, Loper Bright, Corner Post and the Future of the Federal Tax System)
• HAVE YOUR CAKE AND EAT IT TOO, USING APPORTIONMENT TO PRESERVE CONGRESS'S TAX POWER.(Moore, Loper Bright, Corner Post and the Future of the Federal Tax System)
• THE TAX TRENCH DEEPENS.(Moore, Loper Bright, Corner Post and the Future of the Federal Tax System)

Featured documents

• ESG AND THE DEMAND FOR STATE TAX INCENTIVES.(environmental, social, and governance)
• FATCA, CRS, AND THE WRONG CHOICE OF WHO TO REGULATE.
• Redemption! Valuing Closely Held Companies After Connelly.
• COMBINING AN ENTITY-LEVEL CONSUMPTION TAX, IMPROVED SALES FACTOR APPORTIONMENT, AND A TAX ON A FEDERAL WINDFALL (THE QBI DEDUCTION).(Expanding State Fiscal Capacity, part 1 )(Qualified Business Income)
• EXPLOITING THE MEDICARE TAX LOOPHOLE.
• The Case Against BEPS: Lessons for Tax Coordination.(base erosion and profit shifting)
• GIVING CREDITS WHERE CREDITS ARE (ARGUABLY) DUE: A HALF CENTURY'S EVOLUTION IN THE DESIGN OF PERSONAL TAX EXPENDITURES.
• The Global Market for Tax and Legal Rules.
• THE CONSTITUTIONALITY OF THE TAXATION CONSEQUENCES FOR RENOUNCING U.S. CITIZENSHIP.
• INTERNATIONAL TAX POLICY: BETWEEN COMPETITION AND COOPERATION?