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5 Results
National Guard Mexico
Reassessing the Impact of Mexico’s National Guard on Public Safety and US Relations
Nonresident scholar Richard Kilroy explores how Mexican President Andrés Manuel López Obrador’s decision to move the Guardia Nacional — an institution created to protect public safety — under the control of Mexico’s military could have dire consequences for civil-military relations and U.S.-Mexico security relations.
Richard J. Kilroy, Jr. April 13, 2023
AMLO
Challenging ‘the Colossus of the North’: Mexico, Celac, and the Implications of Replacing the Organization of American States with a New Regional Security Organization
With Mexican President Andrés Manuel López Obrador pushing for the Community of Latin American and Caribbean States (CELAC) to replace the Organization of American States (OAS), which the U.S. currently dominates, the future of security relations in the Western Hemisphere is in question. This paper assesses four possible future scenarios and offers policy recommendations for a reimagined OAS.
Richard J. Kilroy, Jr. May 31, 2022
IRS
U.S. Supreme Court Unanimously Chooses Substance Over Form in Foreign Tax Credit Case: Implications of the PPL Decision for the Creditability of Cash-flow Taxes
This paper examines the effects of a U.S. Supreme Court ruling that a one-time retroactive British “Windfall Tax” levied on 32 public utilities that were privatized between 1984 and 1996 was eligible for the US foreign tax credit (FTC). The decision could have far-reaching implications for the creditability of taxes that are not ordinarily thought to be income taxes, including various cash-flow business taxes that are key elements of several proposals recommending replacement of the income tax with a consumption-based tax.
Charles E. McLure, Jr., Jack Mintz, George R. Zodrow August 20, 2014