Faculty Publications

Tax Law

Columbia Journal of Tax Law – Tax Matters

2017

“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

“Response to Dude, Where’s my Deduction?”

Tax Law

Columbia Journal of Tax Law — Tax Matters

2017

“Taking the First Bite: Who Should Tax Apple’s $187 Billion in Ireland?”

Tax Law

Michigan Tax Lawyer

2017

“Territoriality and the Original Intent of Subpart F”

Tax Law

Tax Notes

2017

“Taxing Sales of Depreciable Assets”

Tax Law

Michigan Business & Entrepreneurial Law Review

2016

“Back to the Future? Medtronic and the Future of Transfer Pricing”

Tax Law

International Tax Journal

2016

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“Provisions Denying a Deduction for Illegal Expenses and Expenses of an Illegal Business Should Be Repealed”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

“A Tale of Two Cities: Washington, Brussels, and BEPS”

Tax Law

Tax Notes

2016

“Proposals for International Tax Reform: Is There a Middle Road?”

Tax Law

Tax Notes

2016

“Apple State Aid Ruling: A Wrong Way to Enforce the Benefits Principle?”

Tax Law

Tax Notes International

2016

“Hanging Together: A Multilateral Approach to Taxing Multinationals”

Tax Law

Michigan Business & Entrepreneurial Law Review

2016

“Is Corporate Integration a Good Idea?”

Tax Law

Tax Notes

2016

“International Tax Evasion and Avoidance”

International and Comparative Law
Tax Law

The American Prospect

2016

“Three Steps Forward, One Step Back? Reflection on ‘Google Taxes’ and the Destination-Based Corporate Tax”

Tax Law

Nordic Tax Journal

2016

“GAARs and the Nexus between Statutory Interpretation and the Legislative Drafting: Lessons for the U.S. from Canada”

Tax Law

Accounting, Economics, and Law: A Convivium

2016

“The Rise and Fall of the Consumption Tax”

Tax Law

Tax Notes

2015

“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

“Shire/Baxalta Is Not a Tax-Driven Deal, Writer Says”

Tax Law

Tax Notes International

2015

“Who Invented the Single Tax Principle?: An Essay on the History of US Treaty Policy”

Tax Law
Legal History

New York Law School Law Review

2015

“Delegating Tax”

Tax Law

Michigan Law Review

2015

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

Tax Law

Tax Law Review

2014

“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”