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Journal articles on the topic 'Attorney at tax litigation'

Author: Grafiati

Published: 4 June 2021

Last updated: 19 February 2022

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1

Muttaqin, Zainal, Dewi Kania Sugiharti, and I. Tajudin. "LAW ENFORCEMENT ON TAXATION THROUGH NON LITIGATION MECHANISM (AN ALTERNATIVE)." Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada 27, no. 2 (October 13, 2015): 374. http://dx.doi.org/10.22146/jmh.15899.

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The Attorney General can discontinue the investigation to the default tax obligor together with the imposition of four times of outstanding fines. That are raises the issues concerning the nature of the crimes of the tax obligor. This happens because with the payment of the tax debt, the loss suffered by the state as the element of crime, the crimes seemed to be inexistence. This research was an empirical-juridical one. The aim of the research was to find a model of legal enforcement in tax matters without the court involvement. Jaksa Agung dapat menghentikan penyidikan terhadap wajib pajak apabila wajib pajak tersebut membayar pajak yang terutang beserta denda 4 (empat) kali jumlah pajak yang tidak/kurang dibayar. Hal tersebut menimbulkan persoalan mengenai akibat hukumnya terhadap sifat perbuatan pidana yang dilakukan wajib pajak mengingat dengan pelunasan pajak tersebut, kerugian negara sebagai unsur tindak pidana tidak terjadi. Penelitian ini merupakan penelitian yuridis empiris dengan tujuan menemukan model penegakan hukum di bidang pajak tanpa melalui proses pengadilan.

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2

Quirin, Jeffrey J., and David O'Bryan. "The Marriage of Sharon and Henry Sawbones: A Forensic Case Illustrating the Use of a Tax Return in a Litigation Advisory Services Context." Issues in Accounting Education 31, no. 3 (July 1, 2015): 347–54. http://dx.doi.org/10.2308/iace-51206.

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ABSTRACT This case is designed for use in a forensic accounting curriculum at the undergraduate or graduate level. The case contains no allegations of fraud. Rather, it illustrates the subset of forensic accounting referred to as litigation advisory services and is based upon an actual case that was investigated by the lead author working as a litigation support consultant. The case utilizes the problem-based learning approach wherein students are put in the role of the forensic accountant and must request additional information from the instructor. Students must first review a personal income tax return to develop a list of financial documents that would serve as a discovery request when assisting a family law attorney and his divorcing client. Using the information obtained from their requests, students must then prepare an income exhibit and an asset/liability exhibit that will support the client's need for a division of the marital estate, spousal maintenance, and child support. The process of using a completed income tax return to reconstruct the couple's asset and income profile not only mirrors the real-world engagement, but also complements and reinforces any prior courses in taxation. Student feedback on the case was extremely positive across all dimensions. Students reported having a better understanding of the role of a forensic accountant in the litigation process and enhanced abilities in analyzing a personal income tax return.

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3

Zheng, Li. "Managing and Using Elements of Legal Information in Legal Practice." Legal Information Management 13, no. 1 (March 2013): 40–42. http://dx.doi.org/10.1017/s147266961300008x.

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AbstractLegal information management is crucial for Chinese Lawyers who practice law in non-litigation and litigation legal areas. Li Zheng, Attorney at Law from PRC, provides a brief overview of the legal procedure, at a practical level, from the point of view of a Chinese lawyer.

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4

Prasad, Krishna Mohan. "Reduction of Income Tax Litigation." Indian Journal of Public Administration 62, no. 4 (October 2016): 916–22. http://dx.doi.org/10.1177/0019556120160414.

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5

Beswick, Samuel. "The Overpaid Tax Litigation: Roadblocked." Modern Law Review 84, no. 5 (March 22, 2021): 1105–21. http://dx.doi.org/10.1111/1468-2230.12630.

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6

Farhang, Sean, and Douglas M. Spencer. "Legislating Incentives for Attorney Representation in Civil Rights Litigation." Journal of Law and Courts 2, no. 2 (September 2014): 241–71. http://dx.doi.org/10.1086/677113.

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7

Cuesta, Anthony. "Identifying the Client in a Corporate Family." Texas A&M Law Review 1, no. 1 (October 2013): 163–82. http://dx.doi.org/10.37419/lr.v1.i1.5.

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The attorney-client privilege is a well-established tenet of law that balances two competing interests—the need for a disclosure of facts that could lead to an equitable conclusion in litigation, and the need to protect communications between counsel and client to promote candid and comprehensive discourse that could lead to an equitable conclusion in litigation. The attorney-client privilege has evolved in time to evade obsolescence. This Comment discusses the evolution of the attorney-client privilege in the context of modern corporate law. This Comment addresses when it becomes appropriate to extend the privilege between separate corporations that are affiliated by ownership. Many courts focus the analysis on the degree of ownership, whether wholly owned, majority owned, or merely affiliated. Although the degree of affiliation carries pronounced import in the analysis, it alone should not be dispositive. A proper determination cannot be reached without consideration of other essential factors and the underlying policy.

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8

Dash, Saumya Ranjan, and Mehul Raithatha. "Impact of disputed tax litigation risk on firm performance: evidence from India." Accounting Research Journal 31, no. 3 (September 3, 2018): 458–78. http://dx.doi.org/10.1108/arj-07-2016-0095.

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PurposeThe purpose of this study is to investigate the impact of disputed tax litigation risk on firm performance and stock return behavior using a sample of Indian listed firms.Design/methodology/approachThe authors use disputed tax liability, reported as a contingent liability by the listed firms, as a proxy for the disputed tax litigation risk. To examine the impact of disputed tax litigation risk on firm performance (measured by accounting and market-based measures), the empirical approach used in this study focusses on the panel estimation technique. A portfolio-based approach using alternative asset pricing models examines the cross-sectional return variation because of the influence of disputed tax litigation risk.FindingsThe results of this study show a negative relationship between firm performance measures and disputed tax litigation risk. Cross-sectional test results reveal that higher disputed tax litigation risk is associated with higher expected returns.Research limitations/implicationsThis study focusses on disputed tax reported under the heading of contingent liability as a proxy for litigation risk. The study will help investors and portfolio managers to consider disputed tax litigation risk as an important parameter in the evaluation of firm performance. This study will also help regulators to get feedback on tax related policies and improve the dispute resolution process.Originality/valueThis study adds to the existing literature on the relationship between litigation risk and firm performance. In the context of emerging market, this study is the first-of-its-kind study, which focusses on disputed tax as a litigation risk proxy and examines its possible impact on firm performance and stock return behavior.

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Krogstad, Jack L., Mark H. Taylor, and Maribeth J. Stock. "An Experimental Investigation of the Efficacy of Lawyers' Letters." AUDITING: A Journal of Practice & Theory 21, no. 1 (March 1, 2002): 79–93. http://dx.doi.org/10.2308/aud.2002.21.1.79.

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This experimental study investigates the efficacy of lawyers' letters in providing auditors with corroborating evidence about litigation contingencies. Fifty second- and third-year law students indicate their willingness to provide auditors with estimates of the likelihoods of unfavorable outcomes and potential damages for two realistic litigation cases. The findings indicate that (1) the potential loss of attorney-client privilege and (2) likelihoods of unfavorable litigation outcomes that approach auditors' lower bound for accrual both may inhibit lawyers' responses to auditors. Overall, these findings raise doubts about the efficacy of this widely utilized auditing procedure and lead to concerns about whether litigation contingencies and corresponding losses may be underreported in financial statements.

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Sakamoto, Noriko, Shoichi Maeda, Noriaki Ikeda, Hiromi Ishibashi, and Koichi Nobutomo. "The Use of Experts in Medical Malpractice Litigation in Japan." Medicine, Science and the Law 42, no. 3 (July 2002): 200–206. http://dx.doi.org/10.1177/002580240204200304.

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In medical malpractice litigation, the cooperation of medical experts is important. However, the appointment of experts has become problematic in Japan, apparently because many medical experts refuse to act in this capacity. However, this supposition has not until now been supported by quantitative evidence, since the fact that so few judgments in Japan are published made it impossible to investigate the situation. Therefore, we aim to show the state of the use of experts in medical malpractice litigation using objective data. Over the last ten years, the rate of the use of experts has averaged only 22.5%, varying according to region. Experts were used in 24.5% of cases involving an attorney on the patient's side, and in only 3.4% of cases where no attorney was used. The success rate of patients was higher when experts were adopted (39.1%) than when they were not (29.9%). The length of litigation involving experts was 4.0 years, and 2.7 years when no expert was involved. This research suggested the necessity of establishing a formal cooperation system as soon as possible in Japan with no regional maldistribution.

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Yakovleva, Ol'ga, and Sergey Zhelonkin. "Institute of attorneys in civil procedure legislation: facilitating optimization of litigation or unreasonable duplication of functions?" Vestnik of the St. Petersburg University of the Ministry of Internal Affairs of Russia 2020, no. 1 (April 8, 2020): 86–90. http://dx.doi.org/10.35750/2071-8284-2020-1-86-90.

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Introduction. In the presented work, the authors investigated the main aspects of the reform of the procedural legislation initiated by the Supreme Court of the Russian Federation regarding the introduction of a new participant in the trial - the attorney. Purpose. The aim of the work is to identify the features of the legal status of such a participant in civil proceedings as an attorney within the framework of the institution of representation. Methodology. The work was performed on the basis of special methods of cognition, including historical and legal, logical, formally legal. Results. Based on the analysis of the results of the consideration of the draft Federal Law No. 383208-7 «On Amendments to the Civil Procedure Code of the Russian Federation, the Arbitration Procedure Code of the Russian Federation, the Code of Administrative Procedure of the Russian Federation and certain legislative acts of the Russian Federation», the appropriateness of the initiative to introduce a new member into civil proceedings is assessed - attorney. The relationship of this short story with the proposed increase in the requirements for the representative’s professionalism was analyzed, and its main advantages and disadvantages were highlighted. It is concluded that the benefit of introducing such a participant in the civil process as an attorney is more theoretical than practical, since this is due to the fact that the actions that the considered procedural figure (attorney) is authorized to perform can be performed by an ordinary representative without extra costs. At its core, an attorney is a kind of assistant to the representative, not able to independently participate in the trial and is dependent on both the principal and the representative. Conclusion. The material contained in the work is of interest for further scientific research on the problematic issues of the institution of representation in civil proceedings. Some conclusions can be used during lectures and seminars on the subject of civil procedure law.

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Cox, Charlie. "The Majestic Equality of Disenfranchisement: Assessing the Right to Freedom from Discrimination in Light of the Ngaranoa Litigation." Victoria University of Wellington Law Review 51, no. 1 (June 22, 2020): 27. http://dx.doi.org/10.26686/vuwlr.v51i1.6517.

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The right to freedom from discrimination in New Zealand is underpinned by equality, one of the most influential, yet amorphous principles in political theory. This article argues that the failure of New Zealand courts to articulate the norms behind the anti-discrimination guarantee enables arbitrary and inconsistent reasoning. The decisions of the High Court in Taylor v Attorney-General and the Court of Appeal in Ngaronoa v Attorney-General thus reflect a wrong turn in New Zealand discrimination law, taken in the case of Ministry of Health v Atkinson. Because discrimination law necessitates moral judgment, this article argues that the courts have been wrong to treat discrimination law as a largely amoral enterprise. Seen in this context, it should be unsurprising that the decisions of Taylor v Attorney-General and Ngaronoa v Attorney-General appear to mask moral judgments behind a façade of empiricism and common sense, and reveal different conceptions of equality.

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CHOI, KWANGSUN. "A Study on the Tax Agency of Attorney." Institute for Legal Studies Chonnam National University 37, no. 3 (August 30, 2017): 91–122. http://dx.doi.org/10.38133/cnulawreview.2017.37.3.91.

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Peters, B. Guy, and Alberta M. Sbragia. "PAUL FABIAN MULLEN." PS: Political Science & Politics 43, no. 02 (April 2010): 379. http://dx.doi.org/10.1017/s1049096510000375.

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Paul Mullen passed away at his home in Savannah, Georgia, on December 24, 2009. Paul had been our graduate student and remained our friend. His sense of humor was legendary: mordant, witty, and always to the point. His untimely death brought to an end a life filled with accomplishment. Paul Mullen had managed to fill his life with several careers. His first career had been as an attorney. As well as working in private practice for several years, he also was Assistant Attorney General for the state of West Virginia. He specialized in labor law and was head of the section in the Attorney General's Office responsible for litigation in that field.

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Radovanov, Aleksandar. "Extraordinary legal remedies in litigation de lege ferenda." Glasnik Advokatske komore Vojvodine 75, no. 9-10 (2003): 131–36. http://dx.doi.org/10.5937/gakv0304131r.

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The author in his work presents current solutions in the Legal Proceedings Law pertaining to the issue of extraordinary legal remedies. He points out the weaknesses and obsoleteness of certain legal solutions and renders concrete proposals to amend these provisions, all with the goal of faster and more efficient case solving in legal proceedings. Inspection and repeat procedures should undergo considerable changes, and request to protect legality submitted by the state i.e. public attorney should be completely omitted as remnant of the past.

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Boulton, Thomas Jason, and Terry D. Nixon. "The litigation of tax benefit preservation plans." Managerial Finance 43, no. 1 (January 9, 2017): 76–94. http://dx.doi.org/10.1108/mf-12-2015-0322.

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Purpose The authors study the shareholder wealth effects of the adoption and subsequent litigation confirming the validity of shareholder right plans that are enacted to protect a firm’s net operating loss (NOL) carry forwards (tax benefit preservation plans (TBPPs)). The purpose of this paper is to expand the understanding of nontraditional shareholder rights plans, which are becoming increasingly more common. Design/methodology/approach This paper considers abnormal returns around TBPP adoptions and Delaware Court rulings that validated their use. The authors study 118 plans adopted between 1998 and 2011. Abnormal returns are measured using both a market model and a performance-matched sample. Findings The authors find that abnormal returns are negative at the announcement of a new TBPP. However, the full impact of plan adoption on share prices is not evident until the Delaware Courts validated their use. The Delaware Court rulings in the case of Selectica, Inc. v. Versata Enterprises, Inc. and Trilogy, Inc. are associated with additional negative wealth effects for both prior plan adopters and the firms most likely to consider adopting a plan. These results suggest that entrenchment concerns tend to outweigh the protection of NOL carry forwards when firms adopt TBPPs. Originality/value This study was the first to consider the adoption of TBPPs. Currently, it is the only study that considers Delaware Court rulings related to these plans, which allows us to successfully disentangle the entrenchment hypothesis from the potential alternative hypothesis that the negative announcement period returns are driven by investors updating their expectations for firm performance.

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17

Gamino, John. "Taxing Nonrecourse Litigation Funding." ATA Journal of Legal Tax Research 12, no. 2 (September 1, 2014): 85–104. http://dx.doi.org/10.2308/jltr-50939.

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ABSTRACT This article examines the implications of the growing phenomenon of nonrecourse litigation funding. The increasing acceptance and use of such funding raises elemental federal income tax issues of characterization and timing for funding providers and for plaintiffs accepting such funding in exchange for agreeing to share the cash proceeds of any settlement or judgment. Emphasizing the commercial (business-to-business) market for litigation funding as it has evolved, this article addresses the lack of guidance as to the implicit tax compliance issues by testing alternative guidance models that may apply by analogy. It concludes by identifying the single model that should apply and offers a pro forma revenue ruling as a starting point for the government's further consideration of the issues and early promulgation of administrative guidance.

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Anenson, T. Leigh. "Creating Conflicts of Interest: Litigation as Interference with the Attorney-Client Relationship." American Business Law Journal 43, no. 2 (June 2006): 173–244. http://dx.doi.org/10.1111/j.1744-1714.2006.00017.x.

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19

Hennigar, Matthew A. "Conceptualizing attorney general conduct in Charter litigation: From independence to central agency." Canadian Public Administration 51, no. 2 (June 2008): 193–215. http://dx.doi.org/10.1111/j.1754-7121.2008.00015.x.

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20

Im SeongSoon. "Determination and Rectification of Tax Amounts and Tax Disputes and Litigation(Ⅱ)." Seoul Tax Law Review 23, no. 2 (August 2017): 339–74. http://dx.doi.org/10.16974/stlr.2017.23.2.007.

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Im SeongSoon. "Determination and Rectification of Tax Amounts and Tax Disputes and Litigation(Ⅲ)." Seoul Tax Law Review 23, no. 3 (November 2017): 277–322. http://dx.doi.org/10.16974/stlr.2017.23.3.007.

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Marjit, Sugata, Suryaprakash Mishra, and Sandip Mitra. "Tax evasion by tax deferment: Sham litigation with an informal credit market." European Journal of Political Economy 69 (September 2021): 102008. http://dx.doi.org/10.1016/j.ejpoleco.2021.102008.

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Li, Peter. "Calling Power to Account: Law, Reparations, and the Chinese Head Tax Case." Canadian Journal of Political Science 39, no. 4 (December 2006): 961–62. http://dx.doi.org/10.1017/s0008423906299967.

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Calling Power to Account: Law, Reparations, and the Chinese Head Tax Case, David Dyzenhaus and May Moran, eds., Toronto: University of Toronto Press, 2005, pp. 471.This is a collection of fifteen essays that addresses different aspects of the Chinese head tax case. Edited by two law professors and written mostly by lawyers and law professors, the collection has a strong legal flavour. The book begins with the legal case of Mack vs. Attorney General of Canada. However, the book does not provide a succinct summary of the case. In brief, the case involves three Chinese Canadians, Shack Jang Mack, Quen Ying Lee and Yew Lee, filing a statement of claim through their attorney in December, 2000, in a class action on behalf of head tax payers in the Ontario Superior Court. In all, the case went through three courts, and the original ruling dismissing the claim of head tax payers was upheld by the Court of Appeal and the Supreme Court.

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Pandya, Sachin, and Stephen Utz. "Designing the Tax Treatment of Litigation-Related Costs." Florida Tax Review 21, no. 2 (May 16, 2018): 533–69. http://dx.doi.org/10.5744/ftr.2018.0007.

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Hamzah, Adnan, Muhammad Djafar Saidi, and Amir Ilyas. "THE USE OF FORCE MAJEURE BY ATTORNEY AGAINST TAXATION CRIME." Hang Tuah Law Journal 2, no. 2 (October 31, 2018): 182. http://dx.doi.org/10.30649/htlj.v2i2.69.

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<p>This study aimed to see the effectiveness of using force majeure along with the challenges the attorney might encounter against taxation crime. It was a normative study with statute and case approaches. The study was conducted in High Prosecutor General office in Makassar and Directorate General of Tax South Sulawesi. The result showed that the force majeure by attorney against taxation crime might be applied in the form of detention to complete particular documents and conduct an additional investigation before filing the case to the court. The challenges in implementing the force majeure by attorney against taxation crime might come from legal and non-legal factors. The former involved confusing phrase of ‘investigation termination’ by attorney and the light different view on state financial losses between under Corruption Law and under General Act of Taxation, and the later involved the professionalism of attorney and information transparency. </p>

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Provost, Colin. "An Integrated Model of U.S. State Attorney General Behavior in Multi-State Litigation." State Politics & Policy Quarterly 10, no. 1 (March 2010): 1–24. http://dx.doi.org/10.1177/153244001001000101.

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Low, Stuart, and Janet Kiholm Smith. "The Relationship of Alternative Negligence Rules to Litigation Behavior and Tort Claim Disposition." Law & Social Inquiry 17, no. 01 (1992): 63–87. http://dx.doi.org/10.1111/j.1747-4469.1992.tb00931.x.

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Recently most states have abandoned the traditional tort defense of contributory negligence and substituted a form of comparative negligence. Using an extensive data set of auto accident injury claims, we provide evidence on the relationship between negligence rules and claimants' litigation decisions to retain attorneys, file lawsuits and litigate versus settle out of court. Litigation choices appear to be rational responses to the varying incentives created by alternative tort standards. We find that in contrast to comparative negligence, claims arising under comparative negligence are associated with greater probabilities of attorney involvement, higher average award levels, and longer delays in securing payment. Only 37% of claims involving attorneys in contributory negligence states result in a lawsuit being filed compared to 49% and 47% under the pure and modified forms of comparative negligence, respectively. The study provides the first statistical evidence on the litigation costs of the new forms of comparative negligence.

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Turner, Loren. "Buried Treasure: Excavating Foreign Law from Civil Pleadings Filed in U.S. Federal Courts." International Journal of Legal Information 47, no. 1 (2019): 22–52. http://dx.doi.org/10.1017/jli.2019.6.

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Early last summer, I received a phone call from a law student in the litigation department of a large firm. He was working with a team on a case involving Czech law and, as part of a due diligence review, he was seeking an English translation of a piece of Czech legislation before the firm outsourced the bulk of the foreign legal research to Czech attorney-experts. Although it was easy to find the Czech legislation in Czech from a Czech government website, we could not find an English translation – official or otherwise – from any of our free or subscription-based databases. In the end, we relied on the flawed magic of Google Chrome's translate feature to “translate” the Czech legislation from the Czech government website into English. Despite my protestations and disclaimers, the student was thrilled with our results and insisted he had satisfied his due diligence duties. I hung up the phone and thought to myself: certainly, other American litigants have taken cases involving Czech law. What happens to the foreign law and legal analysis they obtain from their Czech attorney-experts? Assuming they submit some of it to our U.S. courts in the course of litigation, why can't we easily retrieve it?

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Fathi, David C. "The Prison Litigation Reform Act: A Threat to Civil Rights." Federal Sentencing Reporter 24, no. 4 (April 1, 2012): 260–62. http://dx.doi.org/10.1525/fsr.2012.24.4.260.

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The Prison Litigation Reform Act (PLRA), enacted by Congress in 1996, establishes a separate and unequal system of justice that applies only to prisoners. Under the PLRA, injunctive relief in cases involving prison conditions is both harder to obtain and easier for defendants to terminate than in other cases. The PLRA also imposes strict limits on damages and attorney fees that can be recovered by prisoners whose rights have been violated. Federal courts have largely upheld the PLRA's restrictions, and the reasoning of these decisions is not confined to cases involving prisoners. The PLRA and the court decisions approving it thus stand as a worrisome invitation to Congress to enact similar restrictions on judicial relief for other unpopular and politically powerless minorities.

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Zelen, Melissa. "Products Liability Issues in School Asbestos Litigation." American Journal of Law & Medicine 10, no. 4 (1985): 467–89. http://dx.doi.org/10.1017/s0098858800009412.

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AbstractThe hazards posed by deteriorating friable asbestos in the nation’s schools are causing serious concerns for public health officials, school boards, parents and school employees. Reports by both the Environmental Protection Agency and the U.S. Attorney General’s Office agree that both school children and school employees stand a substantially increased risk of contracting some form of asbestos-related disease as a result of exposure to deteriorating asbestos materials in school buildings.School systems plagued by die asbestos hazards are now filing suits against asbestos manufacturers alleging causes of action in breach of warranty, negligence and strict products liability in tort. Some plaintiffs in school asbestos litigation seek to recover die costs of EPA-mandated asbestos inspection and abatement programs which have already been completed. Still others request injunctions to compel the manufacturers themselves to conduct inspections and finance abatement.This Note examines the school asbestos situation from a legal perspective and focuses primarily on whether die schools’ claims should be considered as economic losses or as property damage. It examines die impact of statutes of limitations on these cases under both contract and tort theories. The Note argues diat school asbestos claims should be decided under a strict products liability standard.

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Yoon, Sung-Soo. "Multiple Taxpayers and Litigation Cost Reimbursement Rules." Journal of the American Taxation Association 22, no. 1 (March 1, 2000): 78–88. http://dx.doi.org/10.2308/jata.2000.22.1.78.

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This study examines whether the existence of multiple taxpayers who have similar cases will affect the settlement/litigation decisions of the Internal Revenue Service (IRS). It also investigates whether changes in tax laws that reduce taxpayers' litigation cost burden will encourage the IRS to settle more tax cases. I find that the existence of just two taxpayers can make the IRS prefer a trial to a settlement even when the IRS would settle if there were a single taxpayer. I also find that changes in litigation cost reimbursement rules favoring taxpayers will not lead to more settlements as expected. Instead, such changes can result in more trials. Litigation cost reimbursement rules decrease taxpayers' total burden in general, but could increase that of those who have strong cases in some settings.

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SangChan Kim. "Reconciliation system on tax litigation in the United States." SungKyunKwan Law Review 21, no. 3 (December 2009): 899–920. http://dx.doi.org/10.17008/skklr.2009.21.3.034.

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Ng, Michael Hoi-kit. "ATTORNEY ON TRIAL: WHEN LAWYERS MET PHONY LAWYERS IN REPUBLICAN BEIJING." International Journal of Asian Studies 8, no. 1 (January 2011): 25–39. http://dx.doi.org/10.1017/s1479591410000240.

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China underwent tremendous changes in social systems during the Republican period. Among these changes was the government's introduction into Chinese society of a new legal profession based on Western ideology. Relying mainly on Shanghai archival records, previous scholarship has suggested that, unlike the traditional litigation masters who had always been despised by the authorities, the new Chinese lawyers quickly rose to respectable social and economic status. However, the historical findings presented in the current article challenge this perception by showing that in a city with a more deeply rooted indigenous legal tradition and less influence from Western lawyers, as in Beijing, the new Chinese lawyers faced resistance from the legacy of the old legal culture that permeated the new system. For a considerable period of time after the establishment of the Republic, the people of Beijing still continued to hire unqualified, “phony” lawyers in lawsuits, and some of these phony lawyers had previously been litigation masters under the Qing dynasty. Although legal reform was instigated by the central government as a unified policy, its implementation was bound to vary in different regions according to the influence of the traditional legal culture. It is clear that the situation in Shanghai and other treaty ports does not represent the situation throughout the entire country, nor even in other coastal regions. Therefore, to make more sense of legal reform in China, one should evaluate the development of legal reform in a particular city or region against its social and ideological backdrop. This approach may provide insights not only into the legal reform of the Republican period, but also into the post-Mao era when once again a modern legal system based on the Western model has been introduced, this time within a socialist system.

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Reed, Krystia. "The Experience of a Legal Career: Attorneys’ Impact on the System and the System's Impact on Attorneys." Annual Review of Law and Social Science 16, no. 1 (October 13, 2020): 385–404. http://dx.doi.org/10.1146/annurev-lawsocsci-051120-014122.

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Because attorneys are essential to a fair legal process, it is important to understand the experience of a legal career. This article first reviews research on the influence of attorneys on the legal system, focusing on the effect on the influence of trial attorneys on ( a) juries, with a particular focus on attorney skill, behavior, trial decisions (i.e., joinder/severance, jury selection, opening arguments, witness selection, questioning style, cross-examination, objections, closing arguments), and characteristics (gender, race/ethnicity, attractiveness), and ( b) clients. The article then reviews the limited research on the role and impact of attorneys outside the litigation context, followed by the influence of the legal system on attorneys, with a focus on attorney distress (prevalence, causes, and consequences). The review concludes with a discussion of the overall relationship between attorneys and the legal system.

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조성훈. "Resolution of the various issues regarding Tax Litigation through the Redefinition of Tax assessment." Korean Lawyers Association Journal 57, no. 3 (March 2008): 327–47. http://dx.doi.org/10.17007/klaj.2008.57.3.011.

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Huang, Kuo-Fen, Ching-Hsiang Lin, Ching-Hui Wu, and Hong-Da Wang. "Tax agent ad litem's impact on estate and gift tax cases of administrative litigation." Asia Pacific Management Review 23, no. 2 (June 2018): 86–94. http://dx.doi.org/10.1016/j.apmrv.2017.09.001.

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Hosanna, Derrick, and Erica Hennessey. "The Death of the Tariff: A Review of the Tax Court's Discretionary Approach to Costs Awards." Canadian Tax Journal/Revue fiscale canadienne 68, no. 2 (July 2020): 409–38. http://dx.doi.org/10.32721/ctj.2020.68.2.hosanna.

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The traditional objective of a costs award in general civil litigation was to indemnify the successful party for the legal and other costs incurred to defend an unproven claim or pursue a valid legal right. However, Canadian courts have recognized that the traditional view of costs is outdated and that an additional and more important use of costs awards is promotion of the efficient and orderly administration of justice. Costs awards at the Tax Court of Canada have generally followed a similar path of development, but at a slower pace. Historically, costs were awarded only in accordance with the tariff annexed to the Tax Court of Canada Rules (General Procedure) unless "reprehensible, scandalous, or outrageous conduct" was present. More recently, however, Tax Court judges have expressed concerns about the inadequacy of the tariff. These concerns have led the court to adopt a "principled" approach to costs, similar to that used in modern general civil litigation, by applying specific factors set out in rule 147(3) ("the 147(3) factors") rather than relying solely on the tariff. This article reviews the recent jurisprudence relating to costs awards at the Tax Court, with a particular focus on the manner in which the 147(3) factors have been interpreted and how the application of those factors could evolve to further promote the new objectives of costs awards recognized in general civil litigation. The authors argue that costs awards by the Tax Court could be used more effectively to promote the efficient and orderly administration of justice by (1) taking into consideration the unique features of a tax dispute, and (2) placing additional emphasis on the purposes of costs awards adopted in general civil litigation.

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Morrison, Alan B., and Randy Haight. "The Tax Treatment of Alternative Litigation Funding: Some Answers, but Mostly Questions." Pittsburgh Tax Review 12, no. 1 (February 24, 2015): 1–23. http://dx.doi.org/10.5195/taxreview.2014.31.

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Schimenti, J., and SB Rohd. "Podiatric malpractice litigation. What to do and what to expect." Journal of the American Podiatric Medical Association 85, no. 3 (March 1, 1995): 128–34. http://dx.doi.org/10.7547/87507315-85-3-128.

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Many podiatric physicians will never be sued during their careers, but if a suit happens, it can be one of the most stressful times in their lives. After contacting the insurance carrier, the podiatric physician must then wait as the case develops through the legal system. The deposition is when the podiatric physician will be asked questions about the case. It is important to remember to carefully answer the questions asked. Once in the trial stage, the appearance and testimony of the podiatric physician will be important in the jury's eyes. If a decision is not in your favor, you may be able to appeal the case to a higher court. Some cases may not go to trial as they could be settled or arbitrated along the way. By listening to your attorney and following the attorney's advice and recommendations, the legal process will be easier to manage and understand.

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광교세무법인 and ChangsooLee. "A Study on the Improvement Plan of Tax Policy by Tax Rate Change:Focused on the Recognition of Taxpayer, Tax Service Officer and Tax Attorney." Global Business Administration Review 12, no. 3 (September 2015): 241–64. http://dx.doi.org/10.17092/jibr.2015.12.3.241.

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Mullen, Tom. "Reflections on Jackson v Attorney General: questioning sovereignty." Legal Studies 27, no. 1 (March 2007): 1–25. http://dx.doi.org/10.1111/j.1748-121x.2006.00038.x.

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This paper, which is based on a paper given at a seminar held at the University of Glasgow in November 2005, discusses the sovereignty of Parliament in the light of the decision of the House of Lords in Attorney General v Jackson, which considered the question of whether the Parliament Act 1949 and the Hunting Act 2004 were valid Acts of Parliament. The paper begins by explaining the background to the litigation, before going on to summarise the decision. Next, it briefly analyses the preliminary issues of standing and jurisdiction involved in the case, before going on to consider how the political background and political practice affected the decision of the House of Lords on the key questions in the case. The major part of the paper is devoted to a discussion and analysis in the light of constitutional theory of the extensive dicta in the case on the principle of the sovereignty of Parliament, which contrasts positivist and Dworkinian perspectives, and considers the question of whether the orthodox view of sovereignty is likely to be displaced in the foreseeable future by the view that Parliament’s legislative power is subject to legal constraints. The paper concludes that such a change in the rule of recognition is unlikely to come about merely because the judges change their view of the content of fundamental doctrines; changes of this nature require the assent of the other institutions of government.

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Raghupathi, Viju, Jie Ren, and Wullianallur Raghupathi. "Understanding the nature and dimensions of litigation crowdfunding: A visual analytics approach." PLOS ONE 16, no. 4 (April 27, 2021): e0250522. http://dx.doi.org/10.1371/journal.pone.0250522.

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The escalating cost of civil litigation is leaving many defendants and plaintiffs unable to meet legal expenses such as attorney fees, court charges and others. This significantly impacts their ability to sue or defend themselves effectively. Related to this phenomenon is the ethics discussion around access to justice and crowdfunding. This article explores the dimensions that explain the phenomenon of litigation crowdfunding. Using data from CrowdJustice, a popular Internet fundraising platform used to assist in turning legal cases into publicly funded social cases, we study litigation crowdfunding through the lenses of the number of pledges, goal achievement, target amount, length of description, country, case category, and others. Overall, we see a higher number of cases seeking funding in the categories of human rights, environment, and judicial review. Meanwhile, the platform offers access to funding for other less prominent categories, such as voting rights, personal injury, intellectual property, and data & privacy. At the same time, donors are willing to donate more to cases related to health, politics, and public services. Also noteworthy is that while donors are willing to donate to education, animal welfare, data & privacy, and inquest-related cases, they are not willing to donate large sums to these causes. In terms of lawyer/law firm status, donors are more willing to donate to cases assisted by experienced lawyers. Furthermore, we also note that the higher the number of successful cases an attorney presents, the greater the amount raised. We analyzed valence, arousal, and dominance in case description and found they have a positive relationship with funds raised. Also, when a case description is updated on a crowdsourcing site, it ends up being more successful in funding—at least in the categories of health, immigration, and judicial review. This is not the case, however, for categories such as public service, human rights, and environment. Our research addresses whether litigation crowdfunding, in particular, levels the playing field in terms of opening up financing opportunities for those individuals who cannot afford the costs of litigation. While it may support social justice, ethical concerns with regards to the kinds of campaigns must also be addressed. Most of the ethical concerns center around issues relating to both the fundraisers and donors. Our findings have ethical and social justice implications for crowdfunding platform design.

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Gebregiorgs, Merhatbeb. "The Role of Public Interest Litigation in the Achievement of Sustainable Waste Management in Ethiopia." Sustainability 10, no. 12 (December 12, 2018): 4735. http://dx.doi.org/10.3390/su10124735.

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This research assessed the role of public interest litigation in the achievement of sustainable waste management in the Addis Ababa Administration (AAA) of Ethiopia. It employed a single country case-oriented comparative research design, and data triangulation was used to establish the validity of the findings. The research first shows Ethiopia’s commitment to sustainable waste management, implementing environmental tax and the command-and-control instruments of the polluter-pays principle and public interest litigation within the context of environmental justice. Secondly, it shows that public interest litigation is one of the innovative techniques in the struggle against waste mismanagement across all legal systems. Thirdly, it demonstrates the potential role of public interest litigation in Ethiopia in encouraging the federal and regional environmental protection and management organs to implement environmental tax and command-and-control instruments. Fourthly, it uncovers that public interest litigation is not fully compatible with the Civil Procedure Code of Ethiopia. Fifthly, it shows the failure of the judiciary system of Ethiopia to accommodate environmental courts and tribunals that flexibly and innovatively adopt public interest litigation. Sixthly, it reveals that, in Ethiopia, the scope of public interest standing is highly restrictive for Civil Society Organizations (CSO). Finally, it implies that the legal viability and administrative feasibility of environmental public interest litigation in Ethiopia is in its infancy, and its crystallization is partly contingent on the cautious review of the Civil Procedure Code and CSO laws and on greening the judiciary system.

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Blankenau, William F., and Mark L. Skidmore. "School Finance Litigation, Tax and Expenditure Limitations, and Education Spending." Contemporary Economic Policy 22, no. 1 (January 2004): 127–43. http://dx.doi.org/10.1093/cep/byh010.

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Lermontov, Yu. "Exemptions from the value added tax: official explanations and Litigation." Auditor, no. 18 (August 17, 2015): 59–67. http://dx.doi.org/10.12737/12759.

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Nussim, Jacob, and Avraham D. Tabbach. "Deterrence and tax treatment of monetary sanctions and litigation costs." International Review of Law and Economics 29, no. 1 (March 2009): 1–7. http://dx.doi.org/10.1016/j.irle.2008.01.001.

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Kamphorst, Jurjen J. A., and Ben C. J. van Velthoven. "The introduction of an appeals court in Dutch tax litigation." International Review of Law and Economics 29, no. 1 (March 2009): 13–24. http://dx.doi.org/10.1016/j.irle.2008.06.007.

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SANSING, RICHARD. "VOLUNTARY BINDING ARBITRATION AS AN ALTERNATIVE TO TAX COURT LITIGATION." National Tax Journal 50, no. 2 (June 1, 1997): 279–96. http://dx.doi.org/10.1086/ntj41789257.

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Wood, Steve M., Alicia DeVault, Monica K. Miller, Markus Kemmelmeier, and Alicia D. Summers. "Decision‐making in civil litigation: Effects of attorney credibility, evidence strength, and juror cognitive processing." Journal of Applied Social Psychology 49, no. 8 (May 27, 2019): 498–518. http://dx.doi.org/10.1111/jasp.12600.

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Curatola, Anthony P., Kent T. Fields, Jeffrey L. Ringuest, and William D. Samson. "THE TAX LITIGATION DECISION: AN ANALYSIS OF THE SMALL CLAIMS DIVISION OF THE U.S. TAX COURT*." Decision Sciences 18, no. 1 (January 1987): 116–30. http://dx.doi.org/10.1111/j.1540-5915.1987.tb01507.x.

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