"The Parallel March of the Ginis: How Does Taxation Relate to Inequality, and What Can Be Done About It?"

American Journal of Law and Equality
2022

"A New Framework for Taxing Cryptocurrencies"

Tax Notes Federal
2022

"Billionaire Mark-to-Market Reforms: Response to Susswein and Brown"

Tax Notes Federal
2022

"Medtronic II and the Profit Shifting Problem"

Tax Notes International
2022

"Pillar Two: Down but not Out"

Tax Notes International
2022

"Minimum Taxation in the United States in the Context of GloBE"

Intertax
2022

"Pillar 2 and the Corporate AMT"

Tax Notes International
2022

"The BEAT and the BITs: Can the United States be Sued over the BEAT?"

International Tax Journal
2022

"A Response to Professor Marian on Cryptocurrency Tax Policy"

Tax Notes
2022

"Stateless Income and Beyond: Ed Kleinbard’s Contribution to International Tax Policy"

National Tax Journal
2022

"First Impressions of the International Tax Provisions of BB: A Reasonable Compromise"

International Tax Journal
2022

"Is New York's Mark-to-Market Act Unconstitutionally Retroactive?"

  • International and Comparative Law
  • Tax Law
Tax Notes State
2021

"Lecture in Human Rights: Tax Policy, Global Economics, Labor and Justice in Light of COVID-19"

  • Tax Law
Rutgers International Law and Human Rights Journal
2021

"Tax Treaties, the Constitution, and the Noncompulsory Payment Rule"

  • Tax Law
International Tax Journal
2021

"Should U.S. Tax Law Be Constitutionalized? Centennial Reflections on Eisner v. Macomber (1920)"

  • International and Comparative Law
  • Tax Law
Duke Journal of Constitutional Law & Public Policy
2021

"Stanley Surrey, the 1981 US Model, and the Single Tax Principle"

  • International and Comparative Law
  • Tax Law
Intertax
2021

"Gucci Gulch Redux: The Problems of Wyden Proposal"

  • International and Comparative Law
  • Tax Law
Tax Notes International
2021

"Is GILTI Constitutional?"

  • Tax Law
TaxNotes Federal
2021

"The Worst Tax Law Ever Enacted?"

  • Tax Law
International Tax Journal
2021

"Has Tax Competition Been Curbed? Reaction to L. Ahrens, L. Hakelberg & T. Rixen"

  • Tax Law
Intertax
2021

"The Baby and the Bathwater: Reflections on the TCJA’s International Provisions"

  • Tax Law
TaxNotes International
2021

"The Ingenious Biden Tax Plan"

  • Tax Law
TaxNotes International
2021

"A Two-Edged Sword: Reflections on CIC Services LLC v. IRS"

Tax Notes Federal
2021

"Is the Net Investment Income Tax a Treaty Override? Reflections on Toulouse"

Tax Note International
2021

"A Different Way to Tax Stock Buybacks"

Tax Notes International
2021

"Stanley Surrey, the Code and the Regime"

Florida Tax Review
2021

"The new international tax framework: evolution or revolution?"

American Society of International Law
2021

"The International Tax Regime at 100: Reflections on the OECD's BEPS Project"

Bulletin for International Taxation
2021

"COVID-19 and US Tax Policy: What Needs to Change?"

  • Tax Law
Intertax
2020

"Federalizing Tax Justice"

  • Tax Law
Indiana Law Journal
2020

"The Digital Consumption Tax"

  • Tax Law
Intertax
2020

"A New Corporate Tax"

  • Tax Law
Tax Notes International
2020

"Why R&D Should be Allocated to Subpart F and GILTI"

  • Tax Law
Tax Notes International
2020

"Constructive Dialogue: BEPS and the TCJA"

  • Tax Law
International Tax Journal
2020

"Antitrust and the Corporate Tax: Why We Need Progressive Corporate Tax Rates"

  • Tax Law
Tax Notes International
2020

"A Positive Dialectic: Beps and The United States"

  • Tax Law
AJIL Unbound
2020

"Medtronic: Has the Tide Turned for Transfer Pricing?"

  • Tax Law
Tax Notes International
2020

"Reforming State Corporate Income Taxes Can Yield Billions"

  • Tax Law
Tax Notes State
2020

"Taxing the Digital Economy: The Effect of Coronavirus on Pillar 1"

  • Tax Law
Tax Notes International
2020

"Rodriguez, Tucker, and the Dangers of Textualism"

  • Tax Law
Tax Notes
2020

"Coca-Cola: A Decisive IRS Transfer Pricing Victory, at Last"

  • Tax Law
TaxNotes Federal
2020

"Biden’s International Tax Plan"

  • Tax Law
TaxNotes International
2020

"Taxation and Born-Again Progressives"

American Prospect
2020

"What’s Everyone’s Problem with DSTs?"

Tax Notes
2020

"Amazon Goldcrest Project and the Relevance of Comparability Analysis under the Arm's Length Principle"

  • Tax Law
International Transfer Pricing Journal
2019

"India's New Profit Attribution Proposal and the Arm's-Length Standard"

  • Tax Law
Tax Notes International
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