UF Law Scholarship Repository

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The Principle of Territoriality and its Implementation in the Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB)
Michael Lang

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Understanding Consolidated Returns
Martin J. McMahon Jr.

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Utopian Visions Toward a Grand Unified Global Income Tax
Henry Ordower

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The Global Shadow Bank—Systemic Risk and Tax Policy Objectives: The Uncertain Case of Foreign Hedge Fund Lending to U.S. Borrowers and Transacting in U.S. Debt Securities
Julie A.D. Manasfi

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A Conceptual Framework for Capital Gain
Calvin H. Johnson

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In Defense of College Savings Plans: Using 529 Plans to Increase the Impact of Direct Federal Grants for Higher Education to Low- and Moderate-Income Students
Caroline Waldner

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A Consumed Income World—The Low Income and Prospects for Simplification—Replies to Professors Fleming and Yin
Charles O. Galvin

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Exclusion from Income of Compensation for Services and Pooling of Labor Occuring in a Noncommercial Setting
Douglas A. Kahn

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Is the Nation of Immigrants Punishing Its Emmigrants: A Critical Review of the Expatriation Rules Revised by the American Jobs Creation Act of 2004
Eva Farkas-DiNardo

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Legal Ethics and Federal Taxes, 1945-1965: Patriotism, Duties, and Advice
Michael Hatfield