“U.S. International Treatment of Financial Derivatives”

Tax Notes
1997

“To End Deferral as we Know It: Simplification Potential of Check-the-Box”

Tax Notes
1997

“Comment on Grubert and Newlon, ‘The International Implications of Consumption Tax Proposals’ ”

  • Tax Law
National Tax Journal
1996

“From Income to Consumption Tax: Some International Implications”

  • Tax Law
San Diego Law Review
1996

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

  • Tax Law
Texas Law Review
1996

“Virtual Taxation: Source-Based Taxation in the Age of Derivatives”

Proceedings of the Annual Conference on Taxation Held under the Auspices of the National Tax Association-Tax Institute of America
1996

“The Rise and Fall of Arm’s Length: A Study in the Evolution of U.S. International Taxation”

  • Tax Law
Virginia Tax Review
1995

“The International Implications of Tax Reform”

Tax Notes
1995

“Pillar Two and the Bits”

Canadian Tax Journal

“The High Road and the Low Road: What Should be the US Reaction to the End of Pillar One?”

“Building the Gateway: Why the Two Pillars Need Each Other”

“Taxation and Corporate Governance”

“Whither LOB?”

“The Meaning of «IS»: Reflections on Nestle”