“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

“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

“Inter Vivos Transfers of Ownership in Family Firms”

  • Tax Law
International Tax and Public Finance
2019

“US and Capital Flight”

  • Tax Law
דין ודברים [Haifa Law Review]
2019

“Toward a 21st-Century International Tax Regime”

  • Tax Law
Tax Notes International
2019

“The International Implications of Wayfair”

  • Tax Law
Tax Notes
2018

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

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

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

  • Tax Law
Tax Notes International
2018

“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

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

  • Tax Law
Michigan Journal of International Law Opinio Juris
2017

“Tax Symposium: Introduction”

  • Tax Law
Michigan Journal of International Law
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

“Business Tax Burdens and Tax Reform”

  • Tax Law
Brookings Papers on Economic Activity
2017

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

  • Tax Law
Tax Notes
2017

“Full Circle? The Single Tax Principle, BEPS, and The New US Model”

  • Tax Law
Global Taxation
2016

“Trade Credit and Taxes”

  • Tax Law
The Review of Economics and Statistics
2016

“Multinational Firms and Tax Havens”

  • Tax Law
The Review of Economics and Statistics
2016

“Constructive Unilateralism: U.S. Leadership and International Taxation”

  • Tax Law
International Tax Journal
2016

“A Bipartisan Tax Reform?”

  • Tax Law
Tax Notes
2016

“Back to 1913?: The Ryan Blueprint and Its Problems”

  • Tax Law
Tax Notes
2016

“Provisions Denying a Deduction for Illegal Expenses and Expenses of an Illegal Business Should Be Repealed”

  • Criminal Law
  • Tax Law
Florida Tax Review
2016

“Evaluating BEPS: A Reconsideration of the Benefits Principle and Proposal for UN Oversight”

  • Tax Law
Harvard Business Law Review
2016

“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

“All or Nothing? The Obama Budget Proposals and BEPS”

  • Tax Law
International Tax Journal
2015

“Past Due: The Michigan Department of Treasury Needs to Update its Income Exempt from Levy Amounts”

  • Tax Law
Michigan Tax Lawyer
2015

“Inversions and Competitiveness: Reflections in the Wake of Pfizer-Allrgan”

  • Tax Law
International Tax Journal
2015

“The Case for Destination-Based Corporate Tax”

  • Tax Law
International Tax Journal
2015

“Too Big to Tax? Vanguard and the Arm’s Length Standard”

  • Tax Law
Tax Notes
2015

“[Japanese Title Goes Here] Corporate Social Responsibility and Strategic Tax Behavior”

  • Tax Law
[Japanese Characters] [Journal of Osaka University of Economics]
2015

“Avi-Yonah Finds Fault With U.S. International Reform Report”

  • Tax Law
Tax Notes International
2015

“Leveling the Playing Field: The Case for an Education VAT”

  • Tax Law
Tax Notes
2015

“Understanding the AMT, and Its Unadopted Sibling, the AMxT”

  • Tax Law
Journal of Legal Analysis
2014

“How Serious Is the Problem of Base Erosion and Profit Shifting?”

  • Tax Law
Canadian Tax Journal
2014

“Reflections on the ‘New Wave’ Inversions and Notice 2014-52”

  • Tax Law
Tax Notes International
2014

“Corporate Taxation and Corporate Social Responsibility”

  • Tax Law
New York University Journal of Law & Business
2014

“The Devil in the Details: Reflections on the Camp Draft”

  • Tax Law
Tax Notes International
2014

“Back from the Dead: Reviving Transfer Pricing Enforcement”

  • Tax Law
Tax Notes International
2014

“How Important Are Perpetual Tax Savings?”

  • Tax Law
Tax Policy and the Economy
2013

“Arguments For and Against Territoriality”

  • Tax Law
Tax Notes
2013

“Should the U.S. Dictate World Tax Policy? Reflections on PPL Corporation v. Commissioner”

  • Tax Law
Tax Notes International
2013

“Who Offers Tax-Based Business Development Incentives?”

  • Tax Law
Journal of Urban Economics
2013

“The Redistributive Potential of Transfer Taxation”

  • Tax Law
Public Finance Review
2013