TAX LAW
JURIST legal news archive...




Supreme Court rules against Maryland personal income tax scheme
May 18, 2015
The US Supreme Court ruled 5-4 Monday in Comptroller v. Wynne that Maryland's personal income tax scheme violates the dormant Commerce Clause. The question before the court was whether the US Constitution prohibits a state from taxing all the income of its residents—wherever earned—by m....... [more]

The Aftermath Of A Leak: What's Next in the HSBC Suisse Tax Evasion Saga?
May 7, 2015
JURIST Guest Columnist Shu-Yi Oei of Tulane University Law School discusses tax evasion investigations and possible criminal charges against HSBC's Swiss private banking unit...Beginning around 2006, Hervé Falciani, a computer systems engineer at HSBC's Swiss private banking unit, HSBC Private....... [more]

US State Department condemns Azerbaijan for human rights lawyer imprisonment
April 26, 2015
The US Department of State (DOS) released a statement Thursday condemning the imprisonment of human rights lawyer Intigam Aliyev and calling for his release. Aliyev was sentenced to seven and a half years in prison and a three-year ban from holding public office for on charges of illegal entrepreneu....... [more]

HRW calls for release of Azerbaijan human rights activist
April 17, 2015
Human Rights Watch (HRW) reported the conviction of leading human rights activist Rasul Jafarov by a court in Azerbaijan Thursday and called for his immediate release. HRW criticized the arrest and conviction as a government initiative to silence political critics. As the founder and chair of Human....... [more]

US House passes bill to repeal federal estate tax
April 17, 2015
The US House of Representatives on Thursday approved the Death Tax Repeal Act of 2015, a bill set to end the federal estate tax, by a 240-179 vote. The tax, which Republicans refer to as the death tax, is applied to estates upon passage to an heir after the owner's death. The current top tax rate....... [more]

Italy court declares Berlusconi has served sentence for tax fraud
April 14, 2015
A Milan court declared on Tuesday that former Italian prime minister Silvio Berlusconi has fully served his sentence for tax fraud and will now be permitted to travel out of the country. Berlusconi was found guilty of tax fraud in 2012 and was originally sentenced to four years in prison on charges....... [more]

Can You Fight Marijuana Laws with RICO Suits?
April 6, 2015
JURIST Guest Columnist Sam Kamin of University of Denver Sturm College of Law evaluates the success of the marijuana suits brought by private businesses in recent months and argues that possible RICO suits will face obstacles due to the difficulty of showing actual damages from marijuana businesses....... [more]

Pennsylvania's Act 13
March 21, 2015
The development of natural gas in Pennsylvania gave rise to several legal issues. The Pennsylvania legislature passed Act 13 with hopes that it would resolve disputes over local control of the industry, and how the Commonwealth would tax the industry. But in 2013, the Pennsylvania Supreme Court stru....... [more]

EU unveils draft legislation requiring automatic exchange of tax rulings
March 18, 2015
The European Commission, the EU's executive body, on Wednesday released a package of proposed legislation aimed at combating tax deals between individual EU member states and multinational companies. Included in the "Tax Transparency Package" is legislation requiring member states to automatically....... [more]

Another Perspective On King v. Burwell
March 14, 2015
JURIST Guest Columnist Timothy Jost of Washington and Lee University School of Law discusses how interpreting the ACA in King v. Burwell affect Medicaid and CHIP recipients ... An important issue flagged in the March 4 Supreme Court oral argument in King v. Burwell has until now been largely ignored....... [more]

French financial prosecutor requests that HSBC face criminal tax evasion trial
March 14, 2015
A state prosecutor for France on Friday requested that HSBC, a Swiss private bank, face a criminal tax evasion trial. The request is a result of the investigation into a massive file leak showing that HSBC's Swiss bank profited from conducting business with people engaged in a variety of illegal ac....... [more]




WEBSITES

    Property Tax [Wex]

    Estate Tax [Wex]

    IRS

    TaxProf Blog

    Mauled Again

    Tax Law Papers [SSRN]