"What is the Best Candidate for a Post-Moore Constitutional Challenge?"
Tax Notes Federal
2024
The Global Corporate Minimum Tax and MNE Home Countries
2024
"Pillar 2 and the United States: What’s Next"
Tax Notes
2024
Tax Notes International
2024
The First US Tax Treaty and Its Influence
2024
Fifty Years of ‘Cut To Grow’: How Changing Narratives around Corporate Tax Policy Have Undermined Child and Family Well-Being
2024
Tax Notes International
2024
Tax Notes Federal
2024
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
"What Matters in Moore"
Tax Notes International
2024
"Whither LOB?"
International Tax Journal
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
Tax Notes International
2024
"Why Did the IRS Win? A Remarkable Year in Tax Litigation, Part 2"
Tax Notes International
2024
Taxation, Citizenship and Democracy in the 21st Century
- Tax Law
2024
The Tax Lawyer
2024
Tax Notes International
2024
Tax Notes International
2024
"Effects From Moore: Does the Corporate Tax Require Realization?"
Tax Notes Federal
2024
"Moore Questions Than Answers"
Tax Notes International
2023
"The UTPR Reconsidered: A Response to Fadi Shaheen"
Tax Notes International
2023
"3M and the Blocked Income Problem"
Tax Notes
2023
"Could Moore Have Been Mooted?"
Tax Notes Federal
2023
"The UTPR and the Credits"
Tax Notes International
2023
"Antitrust and the Corporate Tax, 1908-1928"
Antimonopoly and American Democracy
2023
"If Moore is Reversed"
Tax Notes International
2023
"The Historical Origins and Current Prospects of the Multilateral Tax Convention"
World Tax Journal
2023
"International Taxation, Globalization, and the Economic Digital Devide"
Journal of International Economic Law
2023
"Coordinated Withholding Taxes: a Possible Solution to the Tax Evasion Problem"
- Tax Law
Revue Européenne et Internationale de Droit Fiscal
2023
Research Handbook on Corporate Taxation
2023
"Amicus Brief in Moore v. United States"
US Supreme Court Docket
2023
"Taxing the Right Book: Arguments for the Corporate AMT"
Tax Notes International
2023
"Constitutional Review of Federal Tax Legislation"
University of Illinois Law Review
2023
"Individual Mobility and the Corporate Tax"
Tax Notes International
2023
"Can Moore Be Limited?"
Tax Notes International
2023
"Microsoft's Cost-Sharing Arrangement: Frankenstein Strikes Again"
Tax Notes Federal
2023
"Nothing New Under the Sun? The Historical Origins of the Benefits Principle"
Intertax
2023
"Much Ado: Why the United States Should Calm Down About DSTs"
Tax Notes International
2023
"The US Taxpayer Bill of Rights: Reflections on a Toddler"
Studi in Memoria di Francesco Teasauro
2023
"Tax in History: The 1923 Report and the International Tax Revolution"
Intertax
2023
"China Yawns at Pillar 2"
Tax Notes International
2023
"Credit Where It's Due? Reflections on Christensen"
Tax Notes International
2023
"The Origins of Destination-based Income Taxation: US and International Tax Perspectives"
VAT in the Digital Era
2023
"Moores Needed Tax Advice, Not Crystal Ball"
Tax Notes International
2023
"Pillar 1 and DSTs: OECD Optimism and U.S. Reality"
Tax Notes International
2023
"The Moores' and Altria's Realization Requirement Dance"
TaxNotes International
2023
"Unilateralism and Multilateralism in International Tax"
International Tax at the Crossroads
2023