“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

“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

“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

“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

“A Coordinated Withholding Tax on Deductibility Payments”

  • Tax Law
Tax Notes
2008

The Integrated 2006 United States Model Income Tax Treaty

  • Tax Law
2008

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

  • Tax Law
Studies in the History of Tax Law
2007

“Federalism and the Commerce Clause: A Comparative Perspective”

  • Tax Law
State and Local Tax Lawyer
2007

Preface to Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court’s Tax Jurisprudence

  • Tax Law
Comparative Fiscal Federalism: Comparing the European Court of Justice and the US Supreme Court’s Tax Jurisprudence
2007

International Tax as International Law: An Analysis of the International Tax Regime

  • Tax Law
2007

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

  • Tax Law
Virginia Tax Review
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

“Commentary”

  • Legal Writing and Research
The Tillinghast Lecture, 1996-2005
2007

“Stapled Securities--‘The Next Big Thing’ for Income Trusts? Useful Lessons from the US Experience with Stapled Shares”

  • Tax Law
Canadian Tax Journal
2007

“The New United States Model Income Tax Convention”

  • Tax Law
Bulletin for International Taxation
2007

“Tax Competition, Tax Arbitrage and the International Tax Regime”

  • Tax Law
Bulletin for International Taxation
2007

Comparative Fiscal Federalism: Comparing the European Court of Justice and the U.S. Supreme Court’s Tax Jurisprudence

  • Tax 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

U.S. International Taxation: Revised Teacher’s Manual

2007

“A Creditable VAT?”

Tax Notes
2007

“Tax Treaty Overrides: A Qualified Defense of U.S. Practice”

  • Tax Law
Tax Treaties and Domestic Law
2006

“Globalization and Tax Competition: Implications for Developing Countries”

  • Tax Law
Financial and Tax Law. Review
2006

“The Report of the President’s Advisory Panel on Federal Tax Reform: A Critical Assessment and a Proposal”

  • Tax Law
Southern Methodist University Law Review
2006

“Comparative Fiscal Federalism: What Can the U.S. Supreme Court and the European Court of Justice Learn From Each Other’s Tax Jurisprudence?”

  • Tax Law
Law Quadrangle Notes
2006

“Passport to Toledo: Cuno, the WTO, and the ECJ”

  • Tax Law
Tax Notes International
2006

“Passport to Toledo: Cuno, the World Trade Organization, and the European Court of Justice”

  • Tax Law
State Tax Notes
2006

“The Three Goals of Taxation”

  • Tax Law
Tax Law. Review
2006

“Comparative Fiscal Federalism: What Can the U.S. Supreme Court and the European Court of Justice Learn From Each Other’s Tax Jurisprudence?”

  • Tax Law
The Journal of the International Institute
2006

“Tax Arbitrage and the International Tax Regime”

  • Tax Law
Tax Arbitrage and the Changing Structure of International Tax Law
2006

“Passport to Toledo: Cuno, the World Trade Organization, and the European Court of Justice”

  • Tax Law
Tax Notes
2005

“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

“The International Tax Regime and the New Israeli Tax Law”

  • Tax Law
Mishpat va-‘asakim/Law & Business Law Review
2005

U.S. International Taxation: Cases and Materials

  • Tax Law
2005

“Closing the International Tax Gap”

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

“The Cyclical Transformations of the Corporate Form: A Historical Perspective on Corporate Social Responsibility”

  • Tax Law
Delaware Journal of Corporate Law
2005

“All of a Piece Throughout: The Four Ages of U.S. International Taxation”

  • Tax Law
Virginia Tax Review
2005

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

  • Tax Law
Business Tax Stories
2005

“The Silver Lining: The International Tax Provisions of the American Jobs Creation Act - A Reconsideration”

  • Tax Law
Bulletin for International Fiscal Documentation
2005

“The Pitfalls of International Integration: A Comment on the Bush Proposal and its Aftermath”

  • Tax Law
International Tax and Public Finance
2005