Florida Tax Review

Issue Number

Latest documents

• SERENITY NOW! THE (NOT SO) INCLUSIVE FRAMEWORK AND THE MULTILATERAL INSTRUMENT.
• DUPLICATIVE TAXATION AMONG THE STATES: A PROBLEM NOT WORTH SOLVING?
• LOST IN TRANSLATION: EXCESS RETURNS AND THE SEARCH FOR SUBSTANTIAL ACTIVITIES.
• BINDING CONSTITUTIONAL HISTORY: REVERSE POLLOCK AND END FATAL APPORTIONMENT.
• CITIZENSHIP TAXATION, GLOBALIZATION AND INEQUALITY.
• TAXING INTERSTATE REMOTE WORKERS AFTER NEW HAMPSHIRE V. MASSACHUSETTS: THE CURRENT STATUS OF THE DEBATE.
• THE GUARDIANS OF THE NEW INTERNAL REVENUE CODE.
• THE ARCHITECTURE OF THE COUNTRY-BY-COUNTRY MINIMUM TAX REGIME PROPOSED BY THE UNITED STATES.
• THE ROLE OF OFFSET IN THE COLLECTION OF FEDERAL TAXES.
• DARK MONEY DARKER? IRS SHUTTERS COLLECTION OF DONOR DATA.

Featured documents

• CONTRIBUTION AND DISTRIBUTION FLEXIBILITY AND TAX PASS-THROUGH ENTITIES.
• FORKING BELIEF IN CRYPTOCURRENCY: A TAX NON-REALIZATION EVENT.
• (Anti)Poverty Measures Exposed.
• The Right Tax at the Right Time.
• REASONABLE TAX RULES: ADVANCING PROCESS VALUES WITH REMEDIAL RESTRAINT.
• CARBON TAX SHIFTS AND THE REVENUE-NEUTRALITY DILEMMA.
• EXECUTIVE PAY CLAWBACKS AND THEIR TAXATION.
• The Case Against BEPS: Lessons for Tax Coordination.
• The Global Market for Tax and Legal Rules.
• COMBINING LIMITED LIABILITY AND TRANSPARENT TAXATION: LESSONS FROM THE CONVERGENT EVOLUTION OF GMBH & CO. KGS, S CORPORATIONS, LLCS, AND OTHER FUNCTIONALLY EQUIVALENT ENTITIES.