“Obama’s International Tax Plan: A Major Step Forward”

  • Tax Law
Tax Notes
2009

“Closing the International Tax Gap Via Cooperations, Not Competition”

  • Tax Law
Toward Tax Reform Recommendations for President Obama’s Task Force
2009

“The OECD Harmful Tax Competition Report: A Tenth Anniversary Retrospective”

  • Tax Law
Brooklyn Journal of International Law
2009

“Tax Reform in a Global Economy: Obama’s Plan”

  • Tax Law
Tax Notes
2009

“Combating Global Climate Change: Why a Carbon Tax is a Better Response to Global Warming than Cap and Trade”

  • Tax Law
Stanford Environmental Law Journal
2009

“Xilinx and the Arm’s-Length Standard”

  • Tax Law
Tax Notes
2009

“Risk, Rents and Regressivity Revisited”

  • Tax Law
Australian Tax Forum
2009

“Back to the Future? The Potential Revival of Territoriality”

  • Tax Law
Bulletin for International Taxation
2008

“Reforming Corporate Taxation in a Global Economy: A Proposal to Adopt Formulary Apportionment”

  • Tax Law
Path to Prosperity: Hamilton Project Ideas on Income Security, Education, and Taxes
2008

“Corporate Social Responsibility and Strategic Tax Behavior”

  • Tax Law
Tax and Corporate Governance
2008

“Comment on Yin, Reforming the Taxation of Foreign Direct Investment by US Taxpayers”

  • Tax Law
Virginia Tax Review
2008

“Enforcing Dividend Withholding on Derivatives”

  • Tax Law
Tax Notes
2008

“Commentary: More Open Issues Regarding the Consolidated Corporate Tax Base in the European Union”

  • Tax Law
Tax Law. Review
2008

“Business Profits (Article 7 OECD Model Convention)”

  • Tax Law
Source versus Residence: Problems Arising from the Allocation of Taxing Rights in Tax Treaty Law and Possible Alternatives
2008

“A Coordinated Withholding Tax on Deductibility Payments”

  • Tax Law
Tax Notes
2008

The Integrated 2006 United States Model Income Tax Treaty

  • Tax Law
2008

U.S. International Taxation: Revised Teacher’s Manual

2007

“A Creditable VAT?”

Tax Notes
2007

“Why Was the U.S. Corporate Tax Enacted in 1909?”

  • Tax Law
Studies in the History of Tax Law
2007

“Federalism and the Commerce Clause: A Comparative Perspective”

  • Tax Law
State and Local Tax Lawyer
2007

Preface to Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court’s Tax Jurisprudence

  • Tax Law
Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court’s Tax Jurisprudence
2007

International Tax as International Law: An Analysis of the International Tax Regime

  • Tax Law
2007

“Taxation in Developing Countries: Some Recent Support and Challenges to the Conventional View”

  • Tax Law
Virginia Tax Review
2007

“A Historical Perspective on Corporate Form and Corporate Real Entity: Implications for Corporate Social Responsibility”

  • Tax Law
The Firm as an Entity: Implications for Economics, Accounting, and the Law
2007

“Commentary”

  • Legal Writing and Research
The Tillinghast Lecture, 1996-2005
2007

“Stapled Securities--‘The Next Big Thing’ for Income Trusts? Useful Lessons from the US Experience with Stapled Shares”

  • Tax Law
Canadian Tax Journal
2007

“The New United States Model Income Tax Convention”

  • Tax Law
Bulletin for International Taxation
2007

“Tax Competition, Tax Arbitrage and the International Tax Regime”

  • Tax Law
Bulletin for International Taxation
2007

Comparative Fiscal Federalism: Comparing the European Court of Justice and the U.S. Supreme Court’s Tax Jurisprudence

  • Tax Law
2007

“What Can the US Supreme Court and the European Court of Justice Learn from Each Other’s Tax Jurisprudence?”

  • Tax Law
Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court’s Tax Jurisprudence
2007

“Tax Treaty Overrides: A Qualified Defense of U.S. Practice”

  • Tax Law
Tax Treaties and Domestic Law
2006

“Globalization and Tax Competition: Implications for Developing Countries”

  • Tax Law
Financial and Tax Law. Review
2006

“The Report of the President’s Advisory Panel on Federal Tax Reform: A Critical Assessment and a Proposal”

  • Tax Law
Southern Methodist University Law Review
2006

“Comparative Fiscal Federalism: What Can the U.S. Supreme Court and the European Court of Justice Learn From Each Other’s Tax Jurisprudence?”

  • Tax Law
Law Quadrangle Notes
2006

“Passport to Toledo: Cuno, the WTO, and the ECJ”

  • Tax Law
Tax Notes International
2006

“Passport to Toledo: Cuno, the World Trade Organization, and the European Court of Justice”

  • Tax Law
State Tax Notes
2006

“The Three Goals of Taxation”

  • Tax Law
Tax Law. Review
2006

“Comparative Fiscal Federalism: What Can the U.S. Supreme Court and the European Court of Justice Learn From Each Other’s Tax Jurisprudence?”

  • Tax Law
The Journal of the International Institute
2006

“Tax Arbitrage and the International Tax Regime”

  • Tax Law
Tax Arbitrage and the Changing Structure of International Tax Law
2006

“Passport to Toledo: Cuno, the World Trade Organization, and the European Court of Justice”

  • Tax Law
Tax Notes
2005

“The WTO, Export Subsidies, and Tax Competition”

  • Tax Law
WTO and Direct Taxation
2005

“From Income to Consumption Tax: Some International Implications”

  • Tax Law
Tax Reforms
2005

“The International Tax Regime and the New Israeli Tax Law”

  • Tax Law
Mishpat va-‘asakim/Law & Business Law Review
2005

U.S. International Taxation: Cases and Materials

  • Tax Law
2005

“Closing the International Tax Gap”

  • Tax Law
Bridging the Tax Gap: Addressing the Crisis in Federal Tax Administration
2005

“The Cyclical Transformations of the Corporate Form: A Historical Perspective on Corporate Social Responsibility”

  • Tax Law
Delaware Journal of Corporate Law
2005

“All of a Piece Throughout: The Four Ages of U.S. International Taxation”

  • Tax Law
Virginia Tax Review
2005

“The Story of the Separate Corporate Income Tax: A Vehicle for Regulating Corporate Managers”

  • Tax Law
Business Tax Stories
2005

“The Silver Lining: The International Tax Provisions of the American Jobs Creation Act - A Reconsideration”

  • Tax Law
Bulletin for International Fiscal Documentation
2005

“The Pitfalls of International Integration: A Comment on the Bush Proposal and its Aftermath”

  • Tax Law
International Tax and Public Finance
2005