Collapsible Corporations
- Tax Law
1995
“The Rise and Fall of Arm’s Length: A Study in the Evolution of U.S. International Taxation”
- Tax Law
Virginia Tax Review
1995
“The International Implications of Tax Reform”
Tax Notes
1995
Amortization of Intangibles
- Tax Law
1994
Regressive Taxation and Money Machines: Reconciling a Us VAT with Progessivity
The Benefits Principle
The Dubious Constitutional Origins of Treaty Overrides
A Different Tax on Stock Buybacks
The Single Tax Principle
The Interaction Between Unilateralism and Multilateralism in International Tax
The United States and the Pillars
Follow the Money: Why is International Tax Bilateral?
The Case for Coordinated Corporate Tax Rates
“The High Road and the Low Road: What Should be the US Reaction to the End of Pillar One?”
Why 15%? Justifying the Global Corporate Minimum Tax
“Building the Gateway: Why the Two Pillars Need Each Other”
“Taxation and Corporate Governance”
“Whither LOB?”
The Historical Origins of the Multilateral Tax Convention
“The Meaning of «IS»: Reflections on Nestle”
“Pillar Two and the Bits”
Canadian Tax Journal