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3 Results
Topographic map of Middle East
The Mythology of the Sectarian Middle East
The invocation of sectarianism as a category of analysis for understanding the Middle East is misleading. It conflates a religious identification with a political one, and it ignores the kinship, class and national and regional networks within which sectarian self-expression has invariably been enmeshed. What is urgently needed is a new research agenda to study the dialectic — the complex, constant and unequal relationship between local and foreign — that makes up the modern Middle East.
Ussama Makdisi February 13, 2017
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