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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

COMMENT

Tweaking the Twenty-First Amendment: An Argument Against Durational-Residency Requirements for Alcohol Beverage Wholesalers and Retailers.................................................................................................Keegan J. Shea

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