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Ethical Problems in Federal Tax Practice, Fourth Edition, is the ideal tool for introducing students...
U.S. Income Taxation of Foreign Corporations describes the Internal Revenue Code provisions applicable to foreign...
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In the years since McDaniel and Repetti’s 1993 article evaluating the intellectual landscape on horizontal...
One of the fundamental challenges in corporate taxation is managing the distinction between debt and...
From the introduction:
No tax policy analysis stands complete without examination of equity implications. But...
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What should international tax scholars be doing? Over the past two decades, international tax has...
Who makes international tax policy in today’s world? Certainly no single body possesses that power...
This paper considers the question of how sovereignty shapes arguments over the merits of tax...
The international tax problems of today are typically beyond the scope of a single nation...
This column is based on the article “International Tax Relations: Theory and Implications,” which was...
This essay makes a proposal that might be controversial among tax scholars even if it...
This Commentary examines three issues raised in Professor Thomas D. Griffith's Article on the connection...
Cross-border tax arbitrage arises where a transaction is subject to two or more countries’ differing...
The past decade has been a tumultuous and energized period in the study of administrative...