“Strengthening the Passivity Default”

  • Tax Law
The American College of Trust and Estate Counsel Law Journal
2019

U.S. International Taxation, Cases and Materials

  • Tax Law
2019

“BEPS, ATAP and the New Tax Dialogue: A Transatlantic Competition?”

  • Tax Law
Combating Tax Avoidance in the EU: Harmonization and Cooperation in Direct Taxation
2019

“India’s New Profit Attribution Proposal and the Arm’s-Length Standard”

  • Tax Law
Tax Notes International
2019

“Investment Ramifications of Distortionary Tax Subsidies”

  • Tax Law
Journal of Public Economics
2019

“The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation”

  • Tax Law
Minnesota Law Review
2019

“Special Tax Zones and the World Trade Organization”

  • Tax Law
Special Tax Zones in the Era of International Tax Coordination
2019

“Complete Distributive Rules and the Single Tax Principle: A Review of Recent Italian Case Law”

  • Tax Law
Bulletin for International Taxation
2019

“A U.S. DST? The Potential Impact of the Cloud Regulations”

  • Tax Law
Tax Notes International
2019

“If Not Now, When? US Tax Treaties with Latin America After TCJA”

  • Tax Law
International Tax Journal
2019

“The Beat and Treaty Overrides: A Brief Response to Rosenbloom and Shaheen”

  • Tax Law
Tax Notes International
2018

“China and BEPS”

  • Tax Law
Laws
2018

“Perils of Tax Reform”

  • Tax Law
National Tax Journal
2018

“BEPS, ATAP, and the New Tax Dialogue: ‘A Transatlantic Competition?’ ”

  • Tax Law
Intertax
2018

“A Global Treaty Override? The New OECD Multilateral Tax Instrument and Its Limits”

  • Tax Law
Michigan Journal of International Law
2018

“The International Implications of Wayfair”

  • Tax Law
Tax Notes
2018

“Formulating a General Anti-Abuse Rule (GAAR) in Tax Legislation: Insights and Recommendations”

  • Tax Law
The Routledge Companion to Tax Avoidance Research
2018

Review of Double Taxation and the League of Nations by Sunita Jogarajan

  • Tax Law
Intertax
2018

“The Transitional Period and its Impact on Tax Competition and the Implementation of the BEPS Project”

  • Tax Law
The Implementation of Anti-BEPS Rules in the EU: A Comprehensive Study
2018

Foreword to Corporate Taxation and Social Responsibility

  • Tax Law
Corporate Taxation and Social Responsibility
2018

“Does the United States Still Care About Complying with Its WTO Obligations?”

  • Tax Law
Columbia Journal of Tax Law. Tax Matters
2018

“Be Careful What You Wish For? Reducing Inequality in the 21st Century”

  • Human Rights
  • Tax Law
Michigan Law Review
2018

“Once More, With Feeling: TRA 17 and Original Intent of Subpart F”

  • Tax Law
Tax Notes
2017

“Evaluating BEPS”

  • Tax Law
Erasmus Law Review
2017

“Prompt on the Tax Treatment of a Marijuana Business”

  • Tax Law
Columbia Journal of Tax Law – Tax Matters
2017

“Response to Dude, Where’s my Deduction?”

  • Tax Law
Columbia Journal of Tax Law — Tax Matters
2017

“Formulary Apportionment and International Tax Rules”

  • Tax Law
Taxing Multinational Enterprises as Unitary Firms
2017

“Taking the First Bite: Who Should Tax Apple’s $187 Billion in Ireland?”

  • Tax Law
Michigan Tax Lawyer
2017

“Territoriality and the Original Intent of Subpart F”

  • Tax Law
Tax Notes
2017

“Evaluating BEPS”

  • Tax Law
Tax Sovereignty in the BEPS Era
2017

“Proposals for International Tax Reform: Problem or Opportunity?”

  • International and Comparative Law
  • Tax Law
Challenge
2017

“Guilty as Charged: Reflections on TRA 17”

  • Tax Law
Tax Notes
2017

“The United States”

  • Tax Law
Capital Gains Taxation: A Comparative Analysis of Key Issues
2017

“Altera, the Arm’s Length Standard, and Customary International Tax Law”

  • Tax Law
Michigan Journal of International Law Opinio Juris
2017

“International Tax Avoidance -- Introduction”

  • International and Comparative Law
  • Tax Law
Accounting, Economics, and Law: A Convivium
2017

“Tax Symposium: Introduction”

  • Tax Law
Michigan Journal of International Law
2017

“Comment on ‘Fundamental Tax Reform: A Comparison of Three Options’ ”

  • Tax Law
The Economics of Tax Policy
2017

“Commentary on Welch v. Helvering, 290 U.S. 111(1933)”

  • Tax Law
  • Legal History
Feminist Judgments: Rewritten Tax Opinions
2017

“Problems with Destination-Based Corporate Taxes and the Ryan Blueprint”

  • Tax Law
Columbia Journal of Tax Law
2017

“Response to ‘Reverse Al Capone-ism’ and the Tax Treatment of Marijuana Businesses”

  • Tax Law
Columbia Journal of Tax Law – Tax Matters
2017

“The Four Transformations of the Corporate Form”

  • Tax Law
Understanding the Company: Corporate Governance and Theory
2017

“Business Tax Burdens and Tax Reform”

  • Tax Law
Brookings Papers on Economic Activity
2017

“Are PILOTs Property Taxes on Nonprofits?”

  • Tax Law
Journal of Urban Economics
2016

“NFIB v. Sibelius and the Individual Mandate: Thoughts on the Tax/Regulation Distinction”

  • Tax Law
Michigan Business & Entrepreneurial Law Review
2016

“Country by Country Reporting and Corporate Privacy: Some Unanswered Questions”

  • Tax Law
Columbia Journal of Tax Law. Tax Matters
2016

“Taxing Sales of Depreciable Assets”

  • Tax Law
Michigan Business & Entrepreneurial Law Review
2016

Comparative Fiscal Federalism

  • Tax Law
2016

“Back to the Future? Medtronic and the Future of Transfer Pricing”

  • Tax Law
International Tax Journal
2016

Foreword to Ten Years of Tax: A Celebration of Professor Michael Littlewood’s First Decade at the University of Auckland Faculty of Law, 2003-2013

  • Tax Law
Ten Years of Tax: A Celebration of Professor Michael Littlewood’s First Decade at the University of Auckland Faculty of Law, 2003-2013
2016

“A Tale of Two Cities: Washington, Brussels, and BEPS”

  • Tax Law
Tax Notes
2016