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Contracting with Inverted Domestic Corporations: Answers to Frequently Asked Questions

Description: Recent reports that certain entities continued to receive federal government contracts after reincorporating overseas have prompted questions about current and proposed restrictions on contracting with “inverted domestic corporations.” These questions are shaped, in part, by the broader debate over whether such corporations are to be seen as “deserters,” who change their corporate citizenship to avoid paying U.S. taxes, or as evidencing systemic problems in the U.S. tax code. This report provid… more
Date: November 7, 2014
Creator: Manuel, Kate M. & Lunder, Erika K.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

501(c)(3) Hospitals and the Community Benefit Standard

Description: This report examines the standard under which hospitals qualify for tax-exempt charitable status under federal law, recent inquiries made by Congress and the IRS into whether hospitals are conducting sufficient activities to justify their exemption, and section 6007 of S. 1796.
Date: November 10, 2009
Creator: Lunder, Erika K. & Liu, Edward C.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

"Amazon Laws" and Taxation of Internet Sales: Constitutional Analysis

Description: As more purchases are made over the Internet, states are looking for new ways to collect taxes on online sales. There is a common misperception that the U.S. Constitution prohibits states from taxing Internet sales. This report discusses "Amazon laws", which try to capture uncollected taxes on Internet sales and yet still comply with the Constitution's requirements.
Date: November 28, 2014
Creator: Lunder, Erika K. & Pettit, Carol A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Tax Provisions to Assist with Disaster Recovery

Description: Report that provides a basic overview of existing, permanent provisions that benefit victims of disasters, as well as past, targeted legislative responses to particular disasters. The relief is discussed without examining either the qualifications for or the limitation on claiming the provisions' benefits.
Date: November 29, 2012
Creator: Lunder, Erika K.; Pettit, Carol A. & Teefy, Jennifer
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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