“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

“The 1 Percent Solution: Corporate Tax Returns Should be Public (and How to Get There)”

  • Tax Law
Tax Notes International
2014

“Chinese Characters [And Yet It Moves: Taxation and Labor Mobility in the Twenty-First Century]”

  • Tax Law
[Chinese Characters] [International Taxation in China]
2014

“Veto Extenders, Overturn Check the Box”

Tax Notes
2014

“Taxation and Inequality: A Case for the VAT”

Challenge
2014

“Territoriality: For and Against”

  • Tax Law
Tax Notes International
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

“Should the US Dictate World Tax Policy? Reflections on PPL”

  • Tax Law
Tax Notes
2013

“Why Y? Reflections on the Baucus Proposal”

  • Tax Law
Tax Notes International
2013

“Corporate and International Tax Reform: Proposals for the Second Obama Administration (and Beyond)”

  • Tax Law
Pepperdine Law Review
2013

“US Treaty Anti-Avoidance Rules: An Overview and Assessment”

  • Tax Law
Bulletin for International Taxation
2012

“The Effective Tax Rate of the Largest US and EU Multinationals”

  • Tax Law
Tax Law Review
2012

“Vive La Petite Difference: Camp, Obama, and Territoriality Reconsidered”

  • Tax Law
Tax Notes International
2012

“Symposium on International Taxation and Competitiveness: Introduction and Overview”

  • Tax Law
Tax Law. Review
2012

“Slicing the Shadow: A Proposal for Updating U.S. International Taxation”

  • Tax Law
Tax Notes
2012

“Citizens United and the Corporate Form”

  • Tax Law
Accounting, Economics, and Law: A Convivium
2011

“The Case for Dividend Deduction”

  • Tax Law
Tax Lawyer
2011

“Money on the Table: Why the U.S. Should Tax Inbound Capital Gains”

  • Tax Law
Tax Notes International
2011

“Taxation as Regulation: Carbon Tax, Health Care Tax, Bank Tax and Other Regulatory Taxes”

  • Tax Law
Accounting, Economics, and Law: A Convivium
2011

“Formulary Apportionment: Myths and Prospects - Promoting Better International Policy and Utilizing the Misunderstood and Under-Theorized Formulary Alternative”

  • Tax Law
World Tax Journal
2011

“Beyond Territoriality and Deferral: The Promise of ‘Managed and Controlled’ ”

  • Tax Law
Tax Notes International
2011

“US Subpart F Legislative Proposals: A Comparative Perspective”

International Taxation
2011

“Xilinx Revisited”

  • Tax Law
Tax Notes International
2010

“The Redemption Puzzle Redux”

  • Tax Law
Tax Notes
2010

“Comparative Tax Law: Theory and Practice”

  • Tax Law
Bulletin for International Taxation
2010

“Tax Convergence and Globalization”

  • Tax Law
Revista Tributária das Américas
2010

“Summary and Recommendations”

  • Tax Law
Tax Law. Review
2010

“Citizens United and the Corporate Form”

  • Tax Law
Wisconsin Law Review
2010

“Between Formulary Apportionment and the OECD Guidelines: A Proposal for Reconciliation”

  • Tax Law
World Tax Journal
2010

“The Redemption Puzzle”

  • Tax Law
Tax Notes
2010

“The Case Against Taxing Citizens”

  • Tax Law
Tax Notes International
2010

“Allocating Business Profits for Tax Purposes: A Proposal to Adopt a Formulary Profit Split”

  • Tax Law
Florida Tax Review
2009

“Structuring a US Federal VAT”

  • Tax Law
International VAT Monitor
2009

“Obama’s International Tax Plan: A Major Step Forward”

  • Tax Law
Tax Notes
2009

“The OECD Harmful Tax Competition Report: A Tenth Anniversary Retrospective”

  • Tax Law
Brooklyn Journal of International Law
2009

“Tax Reform in a Global Economy: Obama’s Plan”

  • Tax Law
Tax Notes
2009

“Combating Global Climate Change: Why a Carbon Tax is a Better Response to Global Warming than Cap and Trade”

  • Tax Law
Stanford Environmental Law Journal
2009

“Xilinx and the Arm’s-Length Standard”

  • Tax Law
Tax Notes
2009

“Risk, Rents and Regressivity Revisited”

  • Tax Law
Australian Tax Forum
2009

“Tax Reform in the (Multi)national Interest”

Tax Notes
2009

“Taxation, Corporate Social Responsibility, and the Business Enterprise”

Comparative Research in Law and Political Economy
2009

“Back to the Future? The Potential Revival of Territoriality”

  • Tax Law
Bulletin for International Taxation
2008

“Comment on Yin, Reforming the Taxation of Foreign Direct Investment by US Taxpayers”

  • Tax Law
Virginia Tax Review
2008

“Enforcing Dividend Withholding on Derivatives”

  • Tax Law
Tax Notes
2008

“Commentary: More Open Issues Regarding the Consolidated Corporate Tax Base in the European Union”

  • Tax Law
Tax Law. Review
2008

“A Coordinated Withholding Tax on Deductibility Payments”

  • Tax Law
Tax Notes
2008

“Federalism and the Commerce Clause: A Comparative Perspective”

  • Tax Law
State and Local Tax Lawyer
2007

“Taxation in Developing Countries: Some Recent Support and Challenges to the Conventional View”

  • Tax Law
Virginia Tax Review
2007