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The Contemporary Tax Journal The Contemporary Tax Journal Volume 6 Issue 2 The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017 Article 1 5-25-2017 The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017 The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017 Follow this and additional works at: https://scholarworks.sjsu.edu/sjsumstjournal Part of the Taxation Commons, Taxation-Federal Commons, Taxation-State and Local Commons, Taxation-Transnational Commons, and the Tax Law Commons Recommended Citation Recommended Citation (2017) "The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017," The Contemporary Tax Journal: Vol. 6 : Iss. 2 , Article 1. https://scholarworks.sjsu.edu/sjsumstjournal/vol6/iss2/1 This Full Issue is brought to you for free and open access by the Lucas Graduate School of Business at SJSU ScholarWorks. It has been accepted for inclusion in The Contemporary Tax Journal by an authorized editor of SJSU ScholarWorks. For more information, please contact [email protected].

The Contemporary Tax Journal Volume 6, No. 2 â•fi Spring 2017

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The Contemporary Tax Journal The Contemporary Tax Journal

Volume 6 Issue 2 The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017

Article 1

5-25-2017

The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017 The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017

Follow this and additional works at: https://scholarworks.sjsu.edu/sjsumstjournal

Part of the Taxation Commons, Taxation-Federal Commons, Taxation-State and Local Commons,

Taxation-Transnational Commons, and the Tax Law Commons

Recommended Citation Recommended Citation (2017) "The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017," The Contemporary Tax Journal: Vol. 6 : Iss. 2 , Article 1. https://scholarworks.sjsu.edu/sjsumstjournal/vol6/iss2/1

This Full Issue is brought to you for free and open access by the Lucas Graduate School of Business at SJSU ScholarWorks. It has been accepted for inclusion in The Contemporary Tax Journal by an authorized editor of SJSU ScholarWorks. For more information, please contact [email protected].

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et al.: The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017

Published by SJSU ScholarWorks, 2017

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et al.: The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017

Published by SJSU ScholarWorks, 2017

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4

The Contemporary Tax Journal, Vol. 6, Iss. 2 [2017], Art. 1

https://scholarworks.sjsu.edu/sjsumstjournal/vol6/iss2/1

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5 5

et al.: The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017

Published by SJSU ScholarWorks, 2017

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et al.: The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017

Published by SJSU ScholarWorks, 2017

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https://scholarworks.sjsu.edu/sjsumstjournal/vol6/iss2/1

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9 9

et al.: The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017

Published by SJSU ScholarWorks, 2017

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10 10

The Contemporary Tax Journal, Vol. 6, Iss. 2 [2017], Art. 1

https://scholarworks.sjsu.edu/sjsumstjournal/vol6/iss2/1

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11 11

et al.: The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017

Published by SJSU ScholarWorks, 2017

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12 12

The Contemporary Tax Journal, Vol. 6, Iss. 2 [2017], Art. 1

https://scholarworks.sjsu.edu/sjsumstjournal/vol6/iss2/1

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13 13

et al.: The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017

Published by SJSU ScholarWorks, 2017

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15 15

et al.: The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017

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16 16

The Contemporary Tax Journal, Vol. 6, Iss. 2 [2017], Art. 1

https://scholarworks.sjsu.edu/sjsumstjournal/vol6/iss2/1

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17

et al.: The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017

Published by SJSU ScholarWorks, 2017

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17 18

The Contemporary Tax Journal, Vol. 6, Iss. 2 [2017], Art. 1

https://scholarworks.sjsu.edu/sjsumstjournal/vol6/iss2/1

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18 19

et al.: The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017

Published by SJSU ScholarWorks, 2017

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19 20

The Contemporary Tax Journal, Vol. 6, Iss. 2 [2017], Art. 1

https://scholarworks.sjsu.edu/sjsumstjournal/vol6/iss2/1

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20 21

et al.: The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017

Published by SJSU ScholarWorks, 2017

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21 22

The Contemporary Tax Journal, Vol. 6, Iss. 2 [2017], Art. 1

https://scholarworks.sjsu.edu/sjsumstjournal/vol6/iss2/1

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22 23

et al.: The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017

Published by SJSU ScholarWorks, 2017

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23 24

The Contemporary Tax Journal, Vol. 6, Iss. 2 [2017], Art. 1

https://scholarworks.sjsu.edu/sjsumstjournal/vol6/iss2/1

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24 25

et al.: The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017

Published by SJSU ScholarWorks, 2017

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25 26

The Contemporary Tax Journal, Vol. 6, Iss. 2 [2017], Art. 1

https://scholarworks.sjsu.edu/sjsumstjournal/vol6/iss2/1

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26 27

et al.: The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017

Published by SJSU ScholarWorks, 2017

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The Contemporary Tax Journal, Vol. 6, Iss. 2 [2017], Art. 1

https://scholarworks.sjsu.edu/sjsumstjournal/vol6/iss2/1

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28 29

et al.: The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017

Published by SJSU ScholarWorks, 2017

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The Contemporary Tax Journal, Vol. 6, Iss. 2 [2017], Art. 1

https://scholarworks.sjsu.edu/sjsumstjournal/vol6/iss2/1

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30 31

et al.: The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017

Published by SJSU ScholarWorks, 2017

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31 32

The Contemporary Tax Journal, Vol. 6, Iss. 2 [2017], Art. 1

https://scholarworks.sjsu.edu/sjsumstjournal/vol6/iss2/1

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32 33

et al.: The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017

Published by SJSU ScholarWorks, 2017

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34 35

et al.: The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017

Published by SJSU ScholarWorks, 2017

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36 37

et al.: The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017

Published by SJSU ScholarWorks, 2017

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38 39

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Published by SJSU ScholarWorks, 2017

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https://scholarworks.sjsu.edu/sjsumstjournal/vol6/iss2/1

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40 41

et al.: The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017

Published by SJSU ScholarWorks, 2017

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41 42

The Contemporary Tax Journal, Vol. 6, Iss. 2 [2017], Art. 1

https://scholarworks.sjsu.edu/sjsumstjournal/vol6/iss2/1

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42 43

et al.: The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017

Published by SJSU ScholarWorks, 2017

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43 44

The Contemporary Tax Journal, Vol. 6, Iss. 2 [2017], Art. 1

https://scholarworks.sjsu.edu/sjsumstjournal/vol6/iss2/1

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Published by SJSU ScholarWorks, 2017

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The Contemporary Tax Journal, Vol. 6, Iss. 2 [2017], Art. 1

https://scholarworks.sjsu.edu/sjsumstjournal/vol6/iss2/1

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46 47

et al.: The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017

Published by SJSU ScholarWorks, 2017

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47 48

The Contemporary Tax Journal, Vol. 6, Iss. 2 [2017], Art. 1

https://scholarworks.sjsu.edu/sjsumstjournal/vol6/iss2/1

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!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!h![!4>PUTM2!

48 49

et al.: The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017

Published by SJSU ScholarWorks, 2017

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49 50

The Contemporary Tax Journal, Vol. 6, Iss. 2 [2017], Art. 1

https://scholarworks.sjsu.edu/sjsumstjournal/vol6/iss2/1

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et al.: The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017

Published by SJSU ScholarWorks, 2017

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The Contemporary Tax Journal, Vol. 6, Iss. 2 [2017], Art. 1

https://scholarworks.sjsu.edu/sjsumstjournal/vol6/iss2/1

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52 53

et al.: The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017

Published by SJSU ScholarWorks, 2017

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Published by SJSU ScholarWorks, 2017

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The Contemporary Tax Journal, Vol. 6, Iss. 2 [2017], Art. 1

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56 57

et al.: The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017

Published by SJSU ScholarWorks, 2017

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57 58

The Contemporary Tax Journal, Vol. 6, Iss. 2 [2017], Art. 1

https://scholarworks.sjsu.edu/sjsumstjournal/vol6/iss2/1

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58 59

et al.: The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017

Published by SJSU ScholarWorks, 2017

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59 60

The Contemporary Tax Journal, Vol. 6, Iss. 2 [2017], Art. 1

https://scholarworks.sjsu.edu/sjsumstjournal/vol6/iss2/1

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67 69

et al.: The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017

Published by SJSU ScholarWorks, 2017

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