Source: The Tax Specialist Journal Article
Published Date: 1 Apr 2023
To think about a state tax, you must inevitably ask where that state is. If a property transaction is not about property in the state, there must be some other "hook" for the tax to be effective. But we start with the state, itself. Likewise, if employment is taxed, an obvious basis for tax is employment in the state. But where is a state? This article points to the importance of studying colonial papers for land boundaries. Maritime boundaries are also complex, but this is due to how the Commonwealth and the states have settled their differences, in light of a treaty about law of the sea. Control skyward is also regulated by treaties, which will become important given the increase in the number and capability of satellites.
Big things in the sea - Journal 12 Oct 2023
The rule against perpetuities – opportunities for advisers - Journal 17 Aug 2023
Jurisdictional boundaries and immunities - Come and get me - Presentation 28 Jul 2022
Jurisdictional boundaries and immunities - Come and get me - Paper 28 Jul 2022
Jurisdictional boundaries and immunities - Come and get me - Video 28 Jul 2022
Algorithms, discretions and decisions in the "robo" age - Journal 01 Feb 2022
Algorithms, discretions, and decisions in the "Robo'"? age - Paper 03 Nov 2021
Algorithms, discretions, and decisions in the "Robo" age - Video 03 Nov 2021
Algorithms, discretions, and decisions in the Robo age - Audio 03 Nov 2021
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