“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
“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
“Stanley Surrey, the 1981 US Model, and the Single Tax Principle”
- International and Comparative Law
- Tax Law
Intertax
2021
TaxNotes Federal
2021
International Tax Journal
2021
Tax Notes International
2021
“Stanley Surrey, the Code and the Regime”
Florida Tax Review
2021
TaxNotes International
2021
“A Different Way to Tax Stock Buybacks”
Tax Notes International
2021
“The International Tax Regime at 100: Reflections on the OECD’s BEPS Project”
Bulletin for International Taxation
2021
“Is New York’s Mark-to-Market Act Unconstitutionally Retroactive?”
- International and Comparative Law
- Tax Law
Tax Notes State
2021
“The New International Tax Framework: Evolution or Revolution?”
American Society of International Law
2021
“Has Tax Competition Been Curbed? Reaction to L. Ahrens, L. Hakelberg & T. Rixen”
- Tax Law
Intertax
2021
TaxNotes International
2021
International Tax Journal
2021