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Shire can still parade its Irish low-tax status (a "compelling tax profile," it says) but Baxalta offers minimal overlap on the research front.
There is no compelling tax policy argument in favor of the low tax rate enjoyed by the partnerships now under scrutiny.
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Reasons were not given in the lawsuit, but it's possible the IRS simply viewed the arrangement as a classic endorsement deal without a compelling tax-exempt purpose.
There may be compelling non-tax reasons for Mr. Buffett to be making, apparently only gifts of appreciated property rather than a combination of appreciated property and cash.
Re "New York, Still Falling Behind" (Op-Ed, April 10): Richard Lowry makes a compelling case for tax reform in New York City.
I'm not going to support kicking a developmentally disabled person out of a program that works, closing a college or forcing a woman suffering behavioral illness to fend for herself without compelling evidence that the tax credits that are siphoning so many tax dollars work. Please send me your thoughts on this topic.
In the end, the most compelling argument for equalizing tax rates on capital gains and ordinary income may not be economic efficiency, growth incentives, higher tax revenue or reducing the deficit.
The most compelling target for business tax reform is the roughly $2.6 trillion that American corporations like Apple, General Electric, Microsoft and Pfizer have kept abroad on an extended tax holiday, out of the Internal Revenue Service's reach.
And there is no compelling need for housing tax subsidies with the decline in mortgage rates.
Osborne smartly hypothecates a council tax rise, compelling local authorities to spend a 2 per cent increase on social care.
Beyond the economic argument, there is another powerful reason why Republicans should support a higher gas tax: the compelling associated interests of American foreign policy.
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