UF Law Scholarship Repository

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The Return-ReducingRipple Effects of the "Carried Interest" Tax Proposals
Heather M. Field

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The U.S. and Chile Tax Treaty and its Impact on Foreign Direct Investment
Hugo Hurtado

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It's Not a Rule: A Better Way to Understand the Definition of Income
Alice G. Abreu and Richard K. Greenstein

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Horizontal Equity Revisited
James Repetti and Diane Ring

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The Illusory Promise of Economic Nexus
Adam B. Thimmesch

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Extinguishing and Amending Tax-Deductible Conservation Easements: Protecting the Federal Investment After Carpenter, Simmons, and Kaufman
Nancy A. McLaughlin

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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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Partnership Special Allocations Revisited
David Hasen

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Designing a U.S. Exemption System for Foreign Income When the Treasury is Empty
J. Clifton Fleming Jr., Robert J. Peroni, and Stephen E. Shay

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Everything You Always Wanted to Know About Farid But Were Afraid to Ask
Linda Galler

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Recent Developments in Federal Income Taxation: The Year 2012
Martin J. McMahon Jr., Ira B. Shepard, and Daniel L. Simmons