What Do Juries Crave?
Juries wants to do the right thing. They need someone to follow. Who will they follow? According to Gerry Spence, “juries will follow the one they can trust.” As Gerry so eloquently states in his national bestseller, “How to Argue and Win Every Time”: “My experience confirms that everyday people employing their natural credibility detectors can […]
Are the Psychological Benefits of U.S. Citizenship An Adequate Justification For the Worldwide Taxation of Nonresident U.S. Citizens?
I recently wrote a two-part series about the inadequate justification for the United States’ worldwide taxation of its nonresident citizens (Part I is available here; Part II is available here). Professor Michael S. Kirsch offers a different perspective in defense of this system. Instead of assessing the propriety of U.S. worldwide taxation on the basis […]
Don’t Mistake “GIIN” For Gin Or You May Suffer More Than Just a Hangover!
In a recent blog entitled, “FATCA GIIN January 2015 FFI Registration Analysis … by the numbers,” Professor William Byrnes provides a brilliant commentary on the IRS’s publication of its first FATCA GIIN list of the new year (published on New Years Day!). The FATCA GIIN list is a list of “approved FFIs (Foreign Financial Institutions)” that have registered […]
US Automatic Exchange of Bank Information to 86 Foreign Countries in 2015
In a recent blog entitled, “US Automatic Exchange of Bank Information to 86 Foreign Countries in 2015,” Professor William Byrnes lists the countries with which the U.S. has an automatic exchange relationship. There are a total of 86. The article can be found on Professor Byrnes’ International Financial Law Prof Blog.