Published: 2022-04-12
Articles
Territorial vs. Worldwide International Tax Systems: Which is Better for the U.S.
283–301
AbstractThis article was presented at the 2006 Annual Symposium on International Taxation held at the University of Florida Levin College of Law...
Will U.S. Investments Go Abroad in a Territorial Tax: A Critique of the President's Advisory Panel on Tax Reform
303–326
AbstractThis article was presented at the 2006 Annual Symposium on International Taxation at the University of Florida Levin College of Law Graduate Tax...
Taxing Hot Asset Shifts
329–365
AbstractNotice 2006-14 invites comments concerning proposals to simplify and rationalize the treatment of disproportionate distributions that rearrange...