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SCOTUS spotlight: Deanne Maynard on ‘split-second decisions’ as an oral advocate

Deanne Maynard, co-chair of Morrison & Foerster’s Appellate and Supreme Court practice, has argued 14 cases before the Supreme Court since her first oral argument in 2004. On this week’s episode of SCOTUStalk, Amy Howe interviews Maynard on how she prepares to argue before the justices, how she pivots away from hostile questions, and why […]

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Petitions of the week: Voter citizenship, union organizing and more

Posted Thu, August 27th, 2020 4:16 pm by Andrew Hamm This week we highlight cert petitions that ask the Supreme Court to decide the constitutionality of a Kansas law on voter registration and a California law on union organizing. Schwab v. Fish involves a Kansas law that requires documentary proof of U.S. citizenship in order […]

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Russia Proposes Revision of Tax Treaties with the Netherlands, Cyprus, Malta, and Luxembourg

Russia has recently charted a course to increase withholding taxes on cross-border payments by renegotiating tax treaties with several of its partners. It is an example of how the willingness to forgo tax revenue may not be stable over time. Cross-border taxation is a complicated area of tax policy. When a business has its headquarters […]

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Thin-Cap Rules in Europe

High-tax countries create an incentive for companies to finance investments with debt because interest payments are tax-deductible, which is usually not the case for equity costs. This encourages global businesses to lend money internally from entities in low-tax countries to entities in high-tax countries. Tax savings in high-tax countries can exceed the increased tax paid […]

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Proposals to Lure Foreigners to Greece Highlight Need to Reform Property Taxes

High-net-worth individuals are being identified by tax policymakers these days in various ways. While Portugal recently approved a 10 percent tax on foreign pension income, putting an end to the tax-free regime for foreigners approved during the financial crisis, Greece is looking into attracting foreigners with tax reductions. In order to transfer their tax residency […]

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Biden’s Proposal Would Shift the Distribution of Retirement Tax Benefits

Among Democratic presidential nominee Joe Biden’s many tax proposals, one that has gotten less attention would modify how traditional retirement accounts are treated in the tax code. This proposal would shift some of the benefits of tax deferral in traditional retirement accounts toward lower- and middle-income earners with the goal of encouraging additional saving by […]

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How High Are Property Taxes in Your State?

Today’s map takes another look at property taxes, this time focusing on states’ effective tax rates on owner-occupied housing. This is the average amount of residential property taxes actually paid, expressed as a percentage of home value. Because property taxes are tied to housing values, it makes sense that the actual dollar amounts of property […]

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Court allows government to proceed with execution of Native American inmate

Posted Tue, August 25th, 2020 11:58 pm by Amy Howe The Supreme Court on Tuesday night declined to block the execution, scheduled for Wednesday, of Lezmond Mitchell, the only Native American on federal death row. The justices, without any noted dissents, denied two emergency requests from Mitchell seeking to postpone the execution. Mitchell had argued […]

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President Trump Outlines Second Term Tax Ideas

The Republican National Convention is underway this week and President Trump’s campaign released a second term agenda outlining his policy vision in broad strokes. While light on detail, the agenda includes a few tax policy items like expanding existing tax breaks, creating credits for specific industries and activities, and unspecified tax cuts for individuals. The […]

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Who Will Pay for the Roads?

Key Findings The future of funding for America’s highways has been the topic of much political discussion for decades. While many states have increased motor fuel tax rates over the last decade, the federal government has not updated the gas tax since 1993. The motor fuel tax is a relatively well-designed tax which acts as […]