That said, I have to note the questionable value of posting article here that cannot be read in totality except by subscribers.
You can read a succinct summary here:
http://rothcpa.com/2013/03/tax-roundup-3192013-how-tax-policy-killed-the-big-bands-maybe-cyprus-is-next/
The ENTIRE article can also be read here:
http://www.pressdisplay.com/pressdisplay/viewer.aspx