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Oregon Law in the News

August 28, 2014

FALLS CHURCH, Va. –Tax Analysts’ Tax Notes, State Tax Notes, and Tax Notes International magazines today announced the winners of their inaugural student paper competition. Winning contestants will have their articles published in the magazines beginning this week.

Tax Analysts announced the nationwide contest in February to provide students the chance to publish papers in a well-established and reputable magazine. Entry rules required students to be enrolled in a law, economics, or tax postgraduate program. Papers were between five and 25 pages long and focused on an unsettled question in tax law or tax policy. Submissions were judged on argument, content, grammar, and overall quality.

The first of the winning papers to be published is by Eric Ntini Kasoko, a recent graduate of the Solvay Brussels School of Economics and Management at the Free University of Brussels. The paper, published in this week’s Tax Notes International, is titled “Is the Belgian Fairness Tax in Conformity With European Union Law?<http://www.taxanalysts.com/www /features.nsf/Features/F9AFDFF 1C7D82C0885257D230046D631?Open Document>” and analyzes the new Belgian fairness tax in the light of the European Union’s parent-subsidiary directive and the freedom of establishment principle. It demonstrates that the new tax may be likely to frustrate the EU’s objective to eliminate economic double taxation of corporate profits at the shareholder level. Read the full article here<http://www.taxanalysts.com/www /features.nsf/Features/F9AFDFF 1C7D82C0885257D230046D631?Open Document>.

The winners whose papers will be published in Tax Notes are:

Peter Boos
University of California, Los Angeles, School of Law
JD, 2014

John Bunge
University of Florida Levin College of Law
LLM in Taxation, 2014

Justin Morehouse
University of Oregon School of Law
JD, 2014

Christopher Weeg
University of Florida Levin College of Law
JD Candidate, 2015

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