Browsing Law School by Subject "Double taxation"

Now showing items 1-2 of 2

    • How I Learned to Stop Worrying and Love Double Taxation 
      Schlunk, Herwig J. (Notre Dame Law Review, 2003)
      This Article is divided into three Parts. The first Part is devotedto an example demonstrating that, while double taxation may be gratuitous in a purely domestic context, it invariably becomes necessary in a multinational ...
    • A Minimalist Approach to Corporate Income Taxation 
      Schlunk, Herwig J. (SMU Law Review, 2006)
      An ever-shrinking hallmark of our federal income tax system is the apparent double taxation of some, but not all, business income. That is, some business income ultimately flows to the human shareholders of C corporations. ...