Pub Date : 2021-06-16DOI: 10.5195/taxreview.2021.135
Diane M. Ring
The 2021 Corporate Transparency Act: The Next Frontier of U.S. Tax Transparency and Data Debates
《2021年企业透明度法案:美国税收透明度和数据辩论的下一个前沿
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Pub Date : 2021-06-16DOI: 10.5195/taxreview.2021.136
Brian P. Bunner
NIL Bills—An Examination of the Implications of Compensating College Athletes Under Name, Image, and Likeness Legislation
零法案——在姓名、形象和肖像立法下对大学运动员进行补偿的影响
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Pub Date : 2021-06-16DOI: 10.5195/taxreview.2021.133
Tracy A. Kaye, Michael D. Wolf
Corporate Tax: Renewed Fiscal Federalism in the USA, the EU, and Globally for the 21st Century
公司税:21世纪美国、欧盟和全球的新财政联邦制
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Pub Date : 2021-06-16DOI: 10.5195/TAXREVIEW.2021.134
S. Morse
The U.S. minimum tax on global intangible low-taxed income, or GILTI, suggests a broad way of thinking about the corporate income tax. GILTI is not confined to a narrow view of a corporate tax as a national tax. Instead it rests on a global, or at least quasi-global, foundation. A foreign tax credit mechanism allows other jurisdictions to collect tax on GILTI, instead of only allowing GILTI taxes to support the U.S.fisc. Also, Treasury guidance has narrowed U.S. claims to GILTI tax revenue. As both of these features suggest, the function of the GILTI corporate tax is not limited to collecting U.S. tax revenue. Instead, GILTI is set up to support goals such as regulation, redistribution and efficiency on a global as well as national scale.
{"title":"The Quasi-Global GILTI Tax","authors":"S. Morse","doi":"10.5195/TAXREVIEW.2021.134","DOIUrl":"https://doi.org/10.5195/TAXREVIEW.2021.134","url":null,"abstract":"The U.S. minimum tax on global intangible low-taxed income, or GILTI, suggests a broad way of thinking about the corporate income tax. GILTI is not confined to a narrow view of a corporate tax as a national tax. Instead it rests on a global, or at least quasi-global, foundation. A foreign tax credit mechanism allows other jurisdictions to collect tax on GILTI, instead of only allowing GILTI taxes to support the U.S.fisc. Also, Treasury guidance has narrowed U.S. claims to GILTI tax revenue. As both of these features suggest, the function of the GILTI corporate tax is not limited to collecting U.S. tax revenue. Instead, GILTI is set up to support goals such as regulation, redistribution and efficiency on a global as well as national scale.","PeriodicalId":237834,"journal":{"name":"Pittsburgh Tax Review","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129493904","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-03-08DOI: 10.5195/TAXREVIEW.2020.122
Nina E. Olson
Institutionalizing Advocacy: Some Reflections on the Taxpayer Advocate Service’s Evolution as an Advocate for Taxpayers
倡导制度化:纳税人维权服务向纳税人维权的演变思考
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Pub Date : 2021-03-08DOI: 10.5195/TAXREVIEW.2020.124
Charles Gallmeyer
Abstract
摘要
{"title":"Vancouver Empty Home Tax: An Analysis of Taxation as a Solution to a Housing Crunch","authors":"Charles Gallmeyer","doi":"10.5195/TAXREVIEW.2020.124","DOIUrl":"https://doi.org/10.5195/TAXREVIEW.2020.124","url":null,"abstract":"Abstract","PeriodicalId":237834,"journal":{"name":"Pittsburgh Tax Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130577354","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-03-08DOI: 10.5195/TAXREVIEW.2020.119
Keith Fogg
This article seeks to identify and discuss the impact of Nina Olson, in her role as National Taxpayer Advocate (NTA), on low-income taxpayer clinics (LITCs). The article discusses the background of Ms. Olson including her advocacy that led to grant funding for LITCs and the background of LITCs before she began administering the grant funds as NTA. The accomplishments of Ms. Olson with respect to LITCs are discussed in six separate topic areas: Changes to Clinic Structure; Pushing for Actions and Resources That Aided Clinics; Expanding Taxpayer Advocate Service Oversight of Low-Income Taxpayer Clinics; Changing the Culture of Low-Income Taxpayer Advocacy; Connecting LITCs to the Tax Court; and Creating Research Office That Provided Empirical Data to Support LITC Positions.
{"title":"Every Taxpayer Counts: Nina Olson’s Impact on Low-Income Taxpayer Clinics","authors":"Keith Fogg","doi":"10.5195/TAXREVIEW.2020.119","DOIUrl":"https://doi.org/10.5195/TAXREVIEW.2020.119","url":null,"abstract":"This article seeks to identify and discuss the impact of Nina Olson, in her role as National Taxpayer Advocate (NTA), on low-income taxpayer clinics (LITCs). The article discusses the background of Ms. Olson including her advocacy that led to grant funding for LITCs and the background of LITCs before she began administering the grant funds as NTA. The accomplishments of Ms. Olson with respect to LITCs are discussed in six separate topic areas: Changes to Clinic Structure; Pushing for Actions and Resources That Aided Clinics; Expanding Taxpayer Advocate Service Oversight of Low-Income Taxpayer Clinics; Changing the Culture of Low-Income Taxpayer Advocacy; Connecting LITCs to the Tax Court; and Creating Research Office That Provided Empirical Data to Support LITC Positions.","PeriodicalId":237834,"journal":{"name":"Pittsburgh Tax Review","volume":"145 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128810659","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-03-08DOI: 10.5195/TAXREVIEW.2020.118
Caroline D. Ciraolo
N/A
N/A
{"title":"Showing Us How to Get It Done: Nina Olson","authors":"Caroline D. Ciraolo","doi":"10.5195/TAXREVIEW.2020.118","DOIUrl":"https://doi.org/10.5195/TAXREVIEW.2020.118","url":null,"abstract":"<jats:p>N/A</jats:p>","PeriodicalId":237834,"journal":{"name":"Pittsburgh Tax Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130937364","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-03-08DOI: 10.5195/TAXREVIEW.2020.120
Diana L. Leyden
Abstract
摘要
{"title":"Nina’s Leadership as a Servant Leader and Her Impact on States’ Taxpayer Rights","authors":"Diana L. Leyden","doi":"10.5195/TAXREVIEW.2020.120","DOIUrl":"https://doi.org/10.5195/TAXREVIEW.2020.120","url":null,"abstract":"Abstract","PeriodicalId":237834,"journal":{"name":"Pittsburgh Tax Review","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130759873","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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