"Pillar 2 and the United States: What’s Next"

Tax Notes
2024

"What is the Best Candidate for a Post-Moore Constitutional Challenge?"

Tax Notes Federal
2024

"Why Did the IRS Win? A Remarkable Year in Tax Litigation, Part 2"

Tax Notes International
2024

"European Union/OECD/International - Klaus Vogel Lecture 2023: The Past, Present and Future of Destination-Based Income Taxation"

Bulletin for International Taxation
2024

"What Matters in Moore"

Tax Notes Federal
2024

"Why Did the IRS Win? A Remarkable Year in Tax Litigation"

Tax Notes International
2024

"The Case Against Expensing R&E"

Tax Notes Federal
2024

"Effects From Moore: Does the Corporate Tax Require Realization?"

Tax Notes Federal
2024

"Antitrust and the Corporate Tax, 1908-1928"

Antimonopoly and American Democracy
2023

"If Moore is Reversed"

Tax Notes International
2023

"Amicus Brief in Moore v. United States"

US Supreme Court Docket
2023

"The Historical Origins and Current Prospects of the Multilateral Tax Convention"

World Tax Journal
2023

"International Taxation, Globalization, and the Economic Digital Devide"

Journal of International Economic Law
2023

"Microsoft's Cost-Sharing Arrangement: Frankenstein Strikes Again"

Tax Notes Federal
2023

"After Pillar One"

British Tax Review
2023

"Commensurate With Income: IRS Nonenforcement Has Cost $1 Trillion"

TaxNotes Federal
2023

"A New Corporate Tax"

Research Handbook on Corporate Tax
2023

"China Yawns at Pillar 2"

Tax Notes International
2023

"Much Ado: Why the United States Should Calm Down About DSTs"

Tax Notes International
2023

"Tax in History: The 1923 Report and the International Tax Revolution"

Intertax
2023

"Credit Where It's Due? Reflections on Christensen"

Tax Notes International
2023

"Moore Questions Than Answers"

Tax Notes International
2023

"The UTPR Reconsidered: A Response to Fadi Shaheen"

Tax Notes International
2023

"Could Moore Have Been Mooted?"

Tax Notes Federal
2023

"3M and the Blocked Income Problem"

TaxNotes
2023

"The UTPR and the Credits"

Tax Notes International
2023

Research Handbook on Corporate Taxation

2023

"Taxing the Right Book: Arguments for the Corporate AMT"

Tax Notes International
2023

"Individual Mobility and the Corporate Tax"

Tax Notes International
2023

"Can Moore Be Limited?"

Tax Notes International
2023

"Constitutional Review of Federal Tax Legislation"

University of Illinois Law Review
2023

"Coordonner les retenues à la source : une solution possible pour lutter contre l’évasion fiscale"

Revue Européenne et Internationale de Droit Fiscal
2023

"A Response to Professor Choi's Beyond Purosivism in Tax Law"

Univeristy of Iowa Law Review
2023

"Nothing New Under the Sun? The Historical Origins of the Benefits Principle"

Intertax
2023

"Comment on Cong et al. "Tax loss harvesting with cryptocurrencies""

ScienceDirect
2023

"What Would Surrey Say? The Long Reach of Stanley S. Surrey"

Law and Contemporary Problems
2023

"Introduction"

Research Handbook on Corporate Taxation
2023

"Pillar 1 and DSTs: OECD Optimism and U.S. Reality"

Tax Notes International
2023

"The Moores' and Altria's Realization Requirement Dance"

TaxNotes International
2023

"Unilateralism and Multilateralism in International Tax"

International Tax at the Crossroads
2023

"The Origins of Destination-based Income Taxation: US and International Tax Perspectives"

VAT in the Digital Era
2023

"Moores Needed Tax Advice, Not Crystal Ball"

Tax Notes International
2023

"International Tax-Law Status Quo, Trends and Perspectives"

The Oxford Handbook of International Tax Law
2023

"Do Not Waste Your Time Deciphering the Multilateral Tax Convention"

Tax Notes International
2023

"Pillar 2 and the Credits"

International Tax Journal
2023

"A new Framework for Taxing Cryptocurrencies"

The Tax Lawyer
2023

"Reforming the Exit Tax"

International Tax Journal
2023

"A New Framework for Digital Taxation"

Harvard International Law Journal
2023

An Introduction to Tax Law and Policy

  • Tax Law
2023

"A New Framework for Taxing Cryptocurrencies"

Tax Notes Federal
2022