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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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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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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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6 6
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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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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!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!2U!8$;!9*>!C>!45h^?a!,*$*#,_!d9'().A*!'7!8%0$=!$()!6F0)#(A#_!8%0$=,!'7!,:$==!*$;!A$,#,!@0==!?#!A'().A*#)!$,!0(7'%:$==-!$,!+',,0?=#!A'(,0,*#(*!@0*&!
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12 12
The Contemporary Tax Journal, Vol. 6, Iss. 2 [2017], Art. 1
https://scholarworks.sjsu.edu/sjsumstjournal/vol6/iss2/1
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^4gTPM4gThak!$()!8'!Q:#()!*&#!R(*#%($=!C#F#(.#!9')#!'7!4gTU!*'!+%'F0)#!*&$*!A#%*070#)!+.?=0A!$AA'.(*$(*,!$()!#(%'==#)!$1#(*,!:$-!%#+%#,#(*!
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uCM8bM4Pvk!Q(!'%010($=!?0==!*'!$:#()!*&#!R(*#%($=!C#F#(.#!9')#!'7!4gTU!*'!0:+%'F#!$AA#,,!$()!$):0(0,*%$*0'(!'7!*&#!E(0*#)!/*$*#,!8$;!9'.%*!
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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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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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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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!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!4T!9$=07'%(0$!C#F#(.#!$()!8$;$*0'(!9')#!y!C89!2hPhP!4g!r.0(*'(H!/'+&0#>!^234U!J$%A&!22a>!^*=$8"0(S/"&"$N/:(&,::,:$I+(''$1"&_+$?,+$N"&F$3;;@/&+:7!C#*%0#F#)!]#?%.$%-!PH!2345!7%':!&**+_``@@@>+#@*%.,*,>'%1`#(`%#,#$%A&M$()M$($=-,0,`?='1,`,*$*#=0(#`234U`3P`22`@&-M:$%0K.$($M?.,0(#,,#,M,*0==MA$(*M1#*M?$(XM
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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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27 28
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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29 30
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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https://scholarworks.sjsu.edu/sjsumstjournal/vol6/iss2/1
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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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35 36
The Contemporary Tax Journal, Vol. 6, Iss. 2 [2017], Art. 1
https://scholarworks.sjsu.edu/sjsumstjournal/vol6/iss2/1
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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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The Contemporary Tax Journal, Vol. 6, Iss. 2 [2017], Art. 1
https://scholarworks.sjsu.edu/sjsumstjournal/vol6/iss2/1
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38 39
et al.: The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017
Published by SJSU ScholarWorks, 2017
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39 40
The Contemporary Tax Journal, Vol. 6, Iss. 2 [2017], Art. 1
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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44 45
et al.: The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017
Published by SJSU ScholarWorks, 2017
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45 46
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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50 51
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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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
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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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et al.: The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017
Published by SJSU ScholarWorks, 2017
TEI-SJSU HIGH TECH
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https://scholarworks.sjsu.edu/sjsumstjournal/vol6/iss2/1
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Published by SJSU ScholarWorks, 2017
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65 67
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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67 69
et al.: The Contemporary Tax Journal Volume 6, No. 2 – Spring 2017
Published by SJSU ScholarWorks, 2017
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