Current Issue
Volume 62, No. 1 | Fall 2017
THE SANFORD E. SARASOHN CONFERENCE ON CRITICAL ISSUES IN COMPARATIVE AND INTERNATIONAL TAXATION II: TAXATION AND MIGRATION
Migrants and Refugees: A EU Perspective on Upholding Human Rights through Taxation and Public Finance...........................................................Cristina Trenta
Till Offshore Do Us Part: Uncovering Assets Hidden from Spouses and Tax Authorities....................................................................................Khrista McCarden
Offshoring Tax Ethics: The Panama Papers, Seeking Refuge from Tax, and Tax Lawyer Referrals..............................................................................Heather M. Field
Buying In: Residence and Citizenship By Investment.................Allison Christians
A Tax-Credit Approach to Addressing Brain Drain.....................Matthew Lister
Human Rights Law and the Taxation Consequences for Renouncing Citizenship........................................................................William Thomas Worster
Migration and Taxation in the Popular Imagination.......................................................................................Montano Cabezas
Between Benefit and Abuse: Immigrant Investment Programs.......................................................................................................Leila Adim
Exploring the Intersection of Trade Policy, Immigration, and Tax Law: A Coordinated Tax Response to the "Push" Factors Driving the Current Wave of Migration to the United States from Central America...............................................................................................Genevieve Toki膰
Taxing Others in the Age of Trump: Foreigners (And the Politically Weak) As Subjects.................................................................................................Henry Ordower
Corporate Migrations and Tax Transparency and Disclosure.............................................................................................Diane M. Ring
Tax Information Exchange Impact on FDI: Tax Havens Case Study..........................................................................Jan Rohan and Luk谩拧 Moravec
The Mauritius Route: The Indian Response...........................Ashrita Prasad Kotha
The Elusive Definition of Corporate Tax Residence....................................................................................................David Elkins
Seeking Citizenship in the Shadow of Domestic Violence: The Double Bind of Proving "Good Moral Character"......................................................Nancy E. Shurtz
Tweaking the Twenty-First Amendment: An Argument Against Durational-Residency Requirements for Alcohol Beverage Wholesalers and Retailers.................................................................................................Keegan J. Shea