“Constitutional Review of Federal Tax Legislation”
University of Illinois Law Review
2023
“A New Framework for Digital Taxation”
Harvard International Law Journal
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
“Nothing New Under the Sun? The Historical Origins of the Benefits Principle”
Intertax
2023
Research Handbook on Corporate Taxation
2023
“Commensurate With Income: IRS Nonenforcement Has Cost $1 Trillion”
TaxNotes Federal
2023
“Comment on Cong et al. “Tax loss harvesting with cryptocurrencies””
ScienceDirect
2023
“Introduction”
Research Handbook on Corporate Taxation
2023
“What Would Surrey Say? The Long Reach of Stanley S. Surrey”
Law and Contemporary Problems
2023
“A New Corporate Tax”
Research Handbook on Corporate Tax
2023
U.S. International Taxation, Cases and Materials
- Tax Law
2022
Michigan Journal of International Law
2022
“The Parallel March of the Ginis: How Does Taxation Relate to Inequality, and What Can Be Done About It?”
American Journal of Law and Equality
2022
“A New Framework for Taxing Cryptocurrencies”
Tax Notes Federal
2022
“Billionaire Mark-to-Market Reforms: Response to Susswein and Brown”
Tax Notes Federal
2022
“Medtronic II and the Profit Shifting Problem”
Tax Notes International
2022
“Pillar Two: Down but not Out”
Tax Notes International
2022
“Minimum Taxation in the United States in the Context of GloBE”
Intertax
2022
“Pillar 2 and the Corporate AMT”
Tax Notes International
2022
“The BEAT and the BITs: Can the United States be Sued over the BEAT?”
International Tax Journal
2022
“A Response to Professor Marian on Cryptocurrency Tax Policy”
Tax Notes
2022
“Stateless Income and Beyond: Ed Kleinbard’s Contribution to International Tax Policy”
National Tax Journal
2022
“First Impressions of the International Tax Provisions of BB: A Reasonable Compromise”
International Tax Journal
2022
Preface to Tax Transfer Pricing: Under the Arm’s Length and the Sale Country Principles
Tax Transfer Pricing: Under the Arm’s Length and the Sale Country Principles
2022
“Lecture in Human Rights: Tax Policy, Global Economics, Labor and Justice in Light of COVID-19”
- Tax Law
Rutgers International Law and Human Rights Journal
2021
International Tax Journal
2021
“Stanley Surrey, the 1981 US Model, and the Single Tax Principle”
- International and Comparative Law
- Tax Law
Intertax
2021
Tax Notes International
2021
“Is New York’s Mark-to-Market Act Unconstitutionally Retroactive?”
- International and Comparative Law
- Tax Law
Tax Notes State
2021
TaxNotes Federal
2021
Due Diligence in International Tax Legal Order
2021
International Tax Journal
2021
TaxNotes International
2021
“Has Tax Competition Been Curbed? Reaction to L. Ahrens, L. Hakelberg & T. Rixen”
- Tax Law
Intertax
2021
TaxNotes International
2021
TaxNotes International
2021
“A Two-Edged Sword: Reflections on CIC Services LLC v. IRS”
Tax Notes Federal
2021
“Is the Net Investment Income Tax a Treaty Override? Reflections on Toulouse”
Tax Note International
2021
“A Different Way to Tax Stock Buybacks”
Tax Notes International
2021