“Due Diligence in International Tax Law”

  • Tax Law
Due Diligence in International Tax Legal Order
2021

“Behavioral Biases and Political Actors: Three Examples from US International Taxation”

  • Tax Law
Behavioural Public Finance: Individuals, Society, and the State
2020

“Does Customary International Tax Law Exist?”

  • International and Comparative Law
  • Tax Law
Research Handbook on International Taxation
2020

“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

“Special Tax Zones and the World Trade Organization”

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

“Taxation and Human Rights: A Delicate Balance”

  • Human Rights
  • Tax Law
Tax, Inequality, and Human Rights
2019

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

  • Tax Law
The Routledge Companion to Tax Avoidance Research
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

“Evaluating BEPS”

  • Tax Law
Tax Sovereignty in the BEPS Era
2017

“The United States”

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

“The Four Transformations of the Corporate Form”

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

“Formulary Apportionment and International Tax Rules”

  • Tax Law
Taxing Multinational Enterprises as Unitary Firms
2017

“The Structure of International Taxation: A Proposal for Simplification”

  • Tax Law
International Tax Law
2016

“International Tax as International Law”

  • International and Comparative Law
  • Tax Law
International Tax Law
2016

“Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State”

  • Tax Law
International Tax Law
2016

“Hanging Together: A Multilateral Approach to Taxing Multinationals”

  • Tax Law
Global Tax Fairness
2016

“A Proposal for Unitary Taxation and Formulary Apportionment (UT+FA) to Tax Multinational Enterprises”

  • Tax Law
Global Tax Governance: What Is Wrong With It and How to Fix It
2016

“International Taxation of Electronic Commerce”

  • International and Comparative Law
  • Tax Law
International Tax Law
2016

“Unitary Taxation and International Tax Rules”

  • Tax Law
International Taxation: Law and Practice in Hong Kong and China
2015

“And Yet it Moves: Taxation and Labor Mobility in the Twenty-First Century”

  • Tax Law
Taxation and Migration
2015

“A Perspective of Supra-Nationality in Tax Law”

  • Tax Law
BRICS and the Emergence of International Tax Coordination
2015

“Why a Carbon Tax is the Best Way to Address Global Climate Change”

  • Tax Law
Tributação e sustentabilidade ambiental
2015

“Carbon Tax, Health Care Tax, Bank Tax, and Other Regulatory Taxes”

  • Tax Law
Beyond Economic Efficiency in United States Tax Law
2013

“Transfer Pricing Disputes in the United States”

  • Tax Law
Resolving Transfer Pricing Disputes: A Global Analysis
2012

“The Political Pathway: When Will the US Adopt a VAT?”

  • Tax Law
The VAT Reader: What a Federal Consumption Tax Would Mean for America
2011

“Rethinking Treaty Shopping: Lessons for the European Union”

  • Tax Law
Tax Treaties: Building Bridges between Law and Economics
2010

“International Law: Private Law in United States Law”

  • Tax Law
Oxford International Encyclopedia of Legal History
2009

“Double Tax Treaties: An Introduction”

  • Tax Law
The Effect of Treaties on Foreign Direct Investment: Bilateral Investment Treaties, Double Taxation Treaties and Investment Flows
2009

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

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

“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

“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

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

  • Tax Law
Studies in the History of Tax Law
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

“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

“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

“Closing the International Tax Gap”

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

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

  • Tax Law
Business Tax Stories
2005

“Annex 3: Definition of ‘Tax’ in US Law”

  • Tax Law
The Concept of Tax
2005

“Corporate Income Tax Act of 1909”

  • Tax Law
Major Acts of Congress
2004

“Analysis of Judicial Decisions Interpreting §482”

  • Tax Law
Transfer Pricing: Judicial Strategy and Outcomes
2003