2024
The Tax Lawyer
2024
"The High Road and the Low Road: What Should be the US Reaction to the End of Pillar One?"
2024
"What Matters in Moore"
Tax Notes International
2024
"Whither LOB?"
International Tax Journal
2024
The Global Corporate Minimum Tax and MNE Home Countries
2024
Fifty Years of ‘Cut To Grow’: How Changing Narratives around Corporate Tax Policy Have Undermined Child and Family Well-Being
2024
The First US Tax Treaty and Its Influence
2024
"What is the Best Candidate for a Post-Moore Constitutional Challenge?"
Tax Notes Federal
2024
"Pillar 2 and the United States: What’s Next"
Tax Notes
2024
"Why Did the IRS Win? A Remarkable Year in Tax Litigation, Part 2"
Tax Notes International
2024
"European Union/OECD/International - Klaus Vogel Lecture 2023: The Past, Present and Future of Destination-Based Income Taxation"
Bulletin for International Taxation
2024
"Why Did the IRS Win? A Remarkable Year in Tax Litigation"
Tax Notes International
2024
"The Case Against Expensing R&E"
Tax Notes Federal
2024
"Effects From Moore: Does the Corporate Tax Require Realization?"
Tax Notes Federal
2024
Tax Notes International
2024
Tax Notes International
2024
Tax Notes International
2024
Tax Notes Federal
2024
Tax Notes International
2024
Tax Notes International
2024
Tax Notes International
2024
"Pillar 2 and Specific Benefits for Multinationals"
Tax Notes International
2024
"Taxing the Super-Rich after Moore"
Tax Notes International
2024
"Are Exit Taxes Discriminatory?"
Tax Notes International
2024
"Preventing Inversions"
Tax Notes International
2024
"Taxation With Realization After Moore"
Tax Notes International
2024
"Should Large Corporate Mergers Be Subsidized?"
Tax Notes International
2024
Congress Can Maintain IRS Rulemaking Authority
2024
Tax Notes International
2024
Tax Notes International
2024
Tax Notes International
2024
"Crypto and the Exit Tax"
Tax Notes International
2024
Tax Notes International
2024
Tax Notes International
2024
Tax Notes International
2024
"Constitutional Review of Federal Tax Legislation"
University of Illinois Law Review
2023
An Introduction to Tax Law and Policy
- Tax Law
2023
"Microsoft's Cost-Sharing Arrangement: Frankenstein Strikes Again"
Tax Notes Federal
2023
"If Moore is Reversed"
Tax Notes International
2023
"The UTPR and the Credits"
Tax Notes International
2023
"The Historical Origins and Current Prospects of the Multilateral Tax Convention"
World Tax Journal
2023
"Individual Mobility and the Corporate Tax"
Tax Notes International
2023
"Coordonner les retenues à la source : une solution possible pour lutter contre l’évasion fiscale"
Revue Européenne et Internationale de Droit Fiscal
2023
"After Pillar One"
British Tax Review
2023
"China Yawns at Pillar 2"
Tax Notes International
2023
"Pillar 1 and DSTs: OECD Optimism and U.S. Reality"
Tax Notes International
2023
"Reforming the Exit Tax"
International Tax Journal
2023
"What Would Surrey Say? The Long Reach of Stanley S. Surrey"
Law and Contemporary Problems
2023
"Nothing New Under the Sun? The Historical Origins of the Benefits Principle"
Intertax
2023