TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Friday, June 14, 2019

Weekly Legal Education Roundup

Friday, June 7, 2019

Weekly Legal Education Roundup

Friday, May 31, 2019

Weekly Legal Education Roundup

Friday, May 24, 2019

Weekly Legal Education Roundup

Friday, May 17, 2019

Weekly Legal Education Roundup

Friday, May 10, 2019

Weekly Legal Education Roundup

Friday, May 3, 2019

Weekly Legal Education Roundup

Friday, April 26, 2019

Weekly Legal Education Roundup

Friday, April 19, 2019

Weekly Legal Education Roundup

Friday, April 12, 2019

Weekly Legal Education Roundup

Friday, April 5, 2019

Weekly Legal Education Roundup

Friday, March 29, 2019

Weekly Legal Education Roundup

Friday, March 22, 2019

Weekly Legal Education Roundup

Friday, March 15, 2019

Weekly Legal Education Roundup

Friday, March 8, 2019

Weekly Legal Education Roundup

Friday, March 1, 2019

Weekly Legal Education Roundup

Friday, February 22, 2019

Weekly Legal Education Roundup

Friday, February 15, 2019

Weekly Legal Education Roundup

Friday, February 8, 2019

Weekly Legal Education Roundup

Friday, February 1, 2019

Weekly Legal Education Roundup

Friday, January 25, 2019

Weekly Legal Education Roundup

Friday, January 18, 2019

Weekly Legal Education Roundup

Friday, January 11, 2019

Weekly Legal Education Roundup

Friday, January 4, 2019

Weekly Legal Education Roundup: Best Legal Education Articles Of 2018

Here is my annual list of the Best Legal Education articles.

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January 4, 2019 in Legal Education, Scott Fruehwald, Weekly Legal Education Roundup | Permalink | Comments (0)

Friday, December 28, 2018

Weekly Legal Education Roundup

Friday, December 21, 2018

Weekly Legal Education Roundup

Friday, December 14, 2018

Weekly Legal Education Roundup

Friday, December 7, 2018

Weekly Legal Education Roundup

Friday, November 30, 2018

Weekly Legal Education Roundup

Friday, November 23, 2018

Weekly Legal Education Roundup

Friday, November 16, 2018

Weekly Legal Education Roundup

Friday, November 9, 2018

Weekly Legal Education Roundup

Friday, November 2, 2018

Weekly Legal Education Roundup

Friday, October 26, 2018

Weekly Legal Education Roundup

Friday, October 19, 2018

Weekly Legal Education Roundup

Friday, October 12, 2018

Weekly Legal Education Roundup

Friday, October 5, 2018

Weekly Legal Education Roundup

Friday, September 28, 2018

Weekly Legal Education Roundup

Friday, September 21, 2018

Weekly Legal Education Roundup

Friday, September 14, 2018

Weekly Legal Education Roundup

Friday, September 7, 2018

Weekly Legal Education Roundup

Friday, August 31, 2018

Weekly Legal Education Roundup

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August 31, 2018 in Legal Education, Scott Fruehwald, Weekly Legal Education Roundup | Permalink | Comments (2)

Monday, August 27, 2018

Morse Presents International Cooperation And The 2017 Tax Act Today At San Diego

Morse (2018)Susan C. Morse (Texas) presents International Cooperation and the 2017 Tax Act, 128 Yale L.J.F. ___ (2018), at San Diego today as part of its Tax Speaker Series hosted by Jordan Barry:

In 2017, House Speaker Paul Ryan, Representative Kevin Brady and Senator Mitch McConnell accomplished something that many others, including Barack Obama, had aimed for. They lowered the federal corporate tax rate so that the U.S. rate now falls within the range used in most of the rest of the world. The Tax Cuts and Jobs Act of 2017 (“TCJA”) has attracted just criticism for its deficit financing, for its abysmal craftsmanship, and for the misguided policy objectives of some provisions.1 But the TCJA deserves credit for international corporate tax provisions that move the United States closer to the framework used by other nations. The TCJA may help establish a minimum tax rate globally, thus arguably saving the corporate income tax.

The characters in this Essay’s story are multinational corporations (“MNCs”) and the states that seek to tax them. We may think of a certain multinational corporation as a “U.S.” firm—for instance, because its publicly traded parent company is incorporated in the State of Delaware. Yet, by definition, a multinational firm does business in two or more national jurisdictions. When setting corporate tax policy, states may pursue “cooperation,” to help each other maintain a positive corporate tax rate. They also may pursue “competitiveness,” which in the context of tax policy means to lower tax burdens in hopes of attracting investment. The TCJA features both.

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August 27, 2018 in Colloquia, Scott Fruehwald, Tax | Permalink | Comments (0)

Friday, August 24, 2018

Weekly Legal Education Roundup

Friday, August 17, 2018

Weekly Legal Education Roundup

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August 17, 2018 in Legal Education, Scott Fruehwald, Weekly Legal Education Roundup | Permalink | Comments (0)

Friday, August 10, 2018

Weekly Legal Education Roundup

Friday, August 3, 2018

Weekly Legal Education Roundup

Friday, July 27, 2018

Weekly Legal Education Roundup

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July 27, 2018 in Legal Education, Scott Fruehwald, Weekly Legal Education Roundup | Permalink | Comments (0)

Friday, July 20, 2018

Weekly Legal Education Roundup

Friday, July 13, 2018

Weekly Legal Education Roundup