Jeffery M. Kadet

University of Washington - School of Law

Adjunct Professor for the Graduate Program in Taxation

William H. Gates Hall

Box 353020

Seattle, WA 98105-3020

United States

SCHOLARLY PAPERS

59

DOWNLOADS
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6,677

SSRN CITATIONS
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Top 31,868

in Total Papers Citations

20

CROSSREF CITATIONS

6

Scholarly Papers (59)

1.

Overview of the Practice of International Taxation

Number of pages: 186 Posted: 03 Mar 2016 Last Revised: 07 Jan 2017
Jeffery M. Kadet
University of Washington - School of Law
Downloads 599 (63,986)

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International Taxation, BEPS, Sourcing of Income, Tax Havens, Transfer Pricing, TP, Forms of Organization, Source of Income, Residency, International taxation system, Territorial Taxation System, Foreign Tax Credit, Form of Doing Business, Tax Treaties, GAAR

2.

BEPS - A Primer on Where it Came from and Where It’s Going

Tax Notes, Vol. 150, No. 7, 2016
Number of pages: 16 Posted: 05 Mar 2016
Jeffery M. Kadet
University of Washington - School of Law
Downloads 559 (69,791)
Citation 1

Abstract:

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BEPS, base erosion, profit shifting, international taxation, MNE, MNC, OECD, G20

3.

For a Better GLOBE. METR: A Minimum Effective Tax Rate for Multinationals

Number of pages: 34 Posted: 24 Mar 2021
ICTD, Nottingham University Business School, University of Washington - School of Law, Charles University in Prague, Faculty of Social Sciences, Institute of Economic Studies, Tax Justice Network and University of Amsterdam - Amsterdam Institute for Social Science Research (AISSR)
Downloads 538 (73,605)
Citation 2

Abstract:

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international tax, multinational corporations

4.

Attacking Profit Shifting: The Approach Everyone Forgets

Tax Notes, Vol. 148, No. 2, 2015
Number of pages: 15 Posted: 27 Jul 2015
Jeffery M. Kadet
University of Washington - School of Law
Downloads 532 (74,296)
Citation 3

Abstract:

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Effectively Connected Income, ECI, International Taxation, Profit Shifting, Transfer Pricing, CFC, controlled foreign corporation

5.

Expansion of the Profit-Split Method: The Wave of the Future

Number of pages: 7 Posted: 13 Apr 2015
Jeffery M. Kadet
University of Washington - School of Law
Downloads 429 (96,099)
Citation 2

Abstract:

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BEPS, Transfer Pricing, TP, International Taxation

6.

Profit Shifting: Effectively Connected Income and Financial Statement Risks

Journal of Accountancy, February 2016
Number of pages: 16 Posted: 06 Feb 2016
Thomas Kelley, David Koontz and Jeffery M. Kadet
Independent, Independent and University of Washington - School of Law
Downloads 295 (145,069)
Citation 3

Abstract:

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International taxation, Profit shifting, APB23, FIN48, transfer pricing, effectively connected income, ECI, financial statement risk

7.

BEPS Primer: Past, Present, And Future, Part 1

Tax Notes International, July 6, 2020
Number of pages: 26 Posted: 23 Sep 2020
Jeffery M. Kadet
University of Washington - School of Law
Downloads 240 (179,018)

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BEPS, base erosion, profit shifting, international taxation, MNE, MNC, OECD, G20, BEPS 2.0, Pillar One, Pillar 1, Pillar Two, Pillar 2

8.

For a Better GLOBE: A Minimum Effective Tax Rate for Multinationals

Number of pages: 7 Posted: 22 Mar 2021
University of Washington - School of Law, Tax Justice Network, Nottingham University Business School, University of Amsterdam - Amsterdam Institute for Social Science Research (AISSR), Charles University in Prague, Faculty of Social Sciences, Institute of Economic Studies and ICTD
Downloads 238 (179,763)

Abstract:

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international tax, multinational corporations, BEPS, Pillar One, Pillar Two, GloBE

9.

Worldwide Tax Reform: Reversing the Race to the Bottom

Number of pages: 4 Posted: 13 Mar 2013
Jeffery M. Kadet
University of Washington - School of Law
Downloads 227 (187,939)
Citation 1

Abstract:

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international tax reform, territorial, full-inclusion

Submission (To OECD Task Force on the Digital Economy) Concerning Tax Challenges of Digitalization

Number of pages: 29 Posted: 16 Oct 2017
Jeffery M. Kadet
University of Washington - School of Law
Downloads 167 (247,489)

Abstract:

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BEPS, International Tax Reform, OECD, International Tax, Formulary Apportionment, Transfer Pricing, Profit Split Method

Submission (To OECD Task Force on the Digital Economy) Concerning Tax Challenges of Digitalization

Number of pages: 3 Posted: 16 Oct 2017
Jeffery M. Kadet
University of Washington - School of Law
Downloads 57 (502,740)

Abstract:

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BEPS, International Tax Reform, OECD, International Tax, Formulary Apportionment, Transfer Pricing, Profit Split Method

11.

Effects of the New Sourcing Rule: ECI and Profit Shifting

Tax Notes, 2018
Number of pages: 12 Posted: 15 Jul 2018
David Koontz and Jeffery M. Kadet
Independent and University of Washington - School of Law
Downloads 202 (209,620)

Abstract:

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Section 863(b), Sourcing, Sourcing of Income, International Taxation, Profit Shifting, Effectively Connected Income, ECI, U.S. Trade or Business

12.

Effects of Australia's MAAL and DPT on Internet-Based Businesses

Tax Notes Int’l, Volume 83, Number 2, p. 145, July 11, 2016
Number of pages: 8 Posted: 15 Aug 2016
Antony Ting, Tommaso Faccio and Jeffery M. Kadet
University of Sydney, Nottingham University Business School and University of Washington - School of Law
Downloads 196 (215,445)

Abstract:

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Australia, DPT, Diverted Profits Tax, Profit Shifting, International Taxation, Internet Platform, MAAL, Multinational Anti-Avoidance Law, Google

13.

Profit-Shifting Structures: Making Ethical Judgments Objectively, Part 1

Tax Notes, Vol. 151, No. 13, 2016
Number of pages: 14 Posted: 01 Aug 2016
Jeffery M. Kadet and David Koontz
University of Washington - School of Law and Independent
Downloads 175 (237,634)
Citation 1

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Profit shifting, international taxation, corporate governance, effectively connected income, ECI, Apple, Caterpillar, Microsoft, subpart F, transfer pricing, check-the-box

14.

U.S. Tax Reform: Full-Inclusion Over Territorial System Compelling

Number of pages: 7 Posted: 17 Jun 2013
Jeffery M. Kadet
University of Washington - School of Law
Downloads 152 (267,201)

Abstract:

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International Taxation, International Tax Reform, Full-inclusion, Territorial

15.

U.S. International Tax Reform: What Form Should it Take?

Tax Notes International, Vol. 65, No. 5, p. 363, January 2012
Number of pages: 8 Posted: 04 Feb 2012
Jeffery M. Kadet
University of Washington - School of Law
Downloads 142 (282,028)

Abstract:

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International Taxation, International Tax Policy, Territorial System, Full Inclusion System

16.

Thoughts on Treasury's White Paper on EU State Aid

Tax Notes International, Vol. 83, No. 10, p. 877, Sept. 2016
Number of pages: 4 Posted: 22 Sep 2016
Jeffery M. Kadet
University of Washington - School of Law
Downloads 136 (291,710)

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Repatriation, Foreign Tax Credit, FTC, White Paper, European Commission, Apple, International Tax, Tax Treaties, DTT, Treasury

17.

Profit Split Method: Time for Countries to Apply a Standardized Approach

Number of pages: 5 Posted: 29 Aug 2018
Jeffery M. Kadet, Tommaso Faccio and Sol Picciotto
University of Washington - School of Law, Nottingham University Business School and ICTD
Downloads 123 (314,530)
Citation 1

Abstract:

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Transfer Pricing, Profit Split Method, Transfer Pricing Guidelines, BEPS, Base Erosion and Profit Shifting, International Taxation, OECD

18.

Profit-Shifting Structures: Making Ethical Judgments Objectively, Part 2

Tax Notes, Vol. 152, No. 1, 2016
Number of pages: 12 Posted: 01 Aug 2016
Jeffery M. Kadet and David Koontz
University of Washington - School of Law and Independent
Downloads 122 (316,355)

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Profit shifting, international taxation, corporate governance, effectively connected income, ECI, Apple, Caterpillar, Microsoft, subpart F, transfer pricing, check-the-box

19.

BEPS Primer: Past, Present, And Future, Part 2

Taxnotes International, Volume 99, Number 2, July 13, 2020
Number of pages: 18 Posted: 30 Sep 2020
Jeffery M. Kadet
University of Washington - School of Law
Downloads 115 (331,839)

Abstract:

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BEPS, Base Erosion, Profit Shifting, International Taxation, MNE, MNC, OECD, G20, BEPS 2.0, Pillar One, Pillar 1, Pillar Two, Pillar 2

20.

Transitioning From GILTI to FDII? Foreign Branch Income Issues

Number of pages: 8 Posted: 01 Aug 2019
Jeffery M. Kadet and David Koontz
University of Washington - School of Law and Independent
Downloads 99 (364,883)
Citation 1

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international taxation, FDII, GILTI, Foreign-Derived Intangible Income, Global Low-Taxed Income, ECI, Effectively connected income

21.

Can a Cost Sharing Arrangement Prevent a Tax Shelter Label?

Number of pages: 5 Posted: 09 Dec 2016
Jeffery M. Kadet
University of Washington - School of Law
Downloads 96 (371,997)

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Microsoft, CSA, cost sharing agreement, transfer pricing, section 7525, profit shifting, international taxation, Puerto Rico

22.

Profit-Shifting Structures and Unexpected Partnership Status

Tax Notes, Vol. 151, No. 3, 2016
Number of pages: 13 Posted: 02 May 2016
Jeffery M. Kadet and David Koontz
University of Washington - School of Law and Independent
Downloads 96 (371,997)

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Partnership, profit-shifting, international taxation, check-the-box, entity classification, 7701-3, effectively connected income, trade or business in the U.S.

23.

Fair Approaches for Taxing Previously Untaxed Foreign Income

Tax Notes, March 16, 2015, p. 1385
Number of pages: 5 Posted: 01 Apr 2015
Jeffery M. Kadet
University of Washington - School of Law
Downloads 87 (395,361)

Abstract:

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CFC, controlled foreign corporation, transition tax, untaxed foreign earnings, untaxed foreign profits, subpart F

24.

Will Bringing Sales Onshore in the U.K. Lead to Higher Taxes?

Jeffery M. Kadet and Tommaso Faccio, “Will Bringing Sales Onshore in the U.K. Lead to Higher Taxes?”, 82 Tax Notes Int'l 679 (May 16, 2016)
Number of pages: 8 Posted: 06 Jun 2016
Tommaso Faccio and Jeffery M. Kadet
Nottingham University Business School and University of Washington - School of Law
Downloads 71 (443,800)

Abstract:

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United Kingdom, U.K., DPT, Diverted Profits Tax, Royalty Withholding Tax

25.

Sourcing Rule Change: Manufacturing and Competitiveness

Tax Notes, Volume 161, Number 6, November 5, 2018
Number of pages: 7 Posted: 26 Dec 2018
Jeffery M. Kadet
University of Washington - School of Law
Downloads 61 (479,466)
Citation 1

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Sourcing Rules, International Taxation, Manufacturing, Section 863(b), Section 865(e), Effectively Connected Income

26.

A Case Study: Effectively Connected Income

167 TAX NOTES FEDERAL 217 (APR. 13, 2020)
Number of pages: 15 Posted: 05 Jun 2020
Jeffery M. Kadet and David Koontz
University of Washington - School of Law and Independent
Downloads 57 (494,943)
Citation 1

Abstract:

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ECI, Effectively Connected Income, International Taxation, U.S. Trade or Business, subpart F, section 482, transfer pricing ,

27.

Internet Platform Companies and Base Erosion — Issue and Solution

Tax Notes, Vol. 157, No. 10, December 2017
Number of pages: 7 Posted: 09 Jan 2018
David Koontz and Jeffery M. Kadet
Independent and University of Washington - School of Law
Downloads 57 (494,943)
Citation 2

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Tax Reform, Profit-Shifting, Effectively Connected Income, ECI, International Taxation

28.

Submission to Hearing on Ways and Means International Tax Reform Discussion Draft

Number of pages: 32 Posted: 04 Feb 2012 Last Revised: 02 Jul 2014
Jeffery M. Kadet
University of Washington - School of Law
Downloads 54 (507,205)
Citation 2

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Territorial, International Taxation, Discussion Draft, International Tax Policy

29.

Submission to House Ways & Means Committee in Connection with June 13, 2013 Hearing on Tax Reform: Tax Havens, Base Erosion and Profit-Shifting

Number of pages: 10 Posted: 25 Jun 2013
Jeffery M. Kadet
University of Washington - School of Law
Downloads 51 (520,161)
Citation 1

Abstract:

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International Tax Reform, Full-Inclusion System, Worldwide Tax Consolidation, Territorial System

30.

Comments on Revenue Procedure 2015-41

Number of pages: 36 Posted: 04 Mar 2022 Last Revised: 27 Apr 2022
Jeffery M. Kadet and Stephen Curtis
University of Washington - School of Law and Cross Border Analytics, Inc.
Downloads 42 (562,374)

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Transfer Pricing, periodic adjustment, section 482, Reg. section 1.482-7(i)(6), cost sharing agreement, CSA, intangible transfers, effectively connected income

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Tax Reform, International Tax Reform, Territorial System, Deferral System, SFC Chairman's Staff International Tax Discussion Draft

32.

Territorial W&M Discussion Draft: Change Required

Tax Notes, p. 461, January 2012
Number of pages: 4 Posted: 04 Feb 2012
Jeffery M. Kadet
University of Washington - School of Law
Downloads 39 (577,753)

Abstract:

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33.
Downloads 38 (583,000)
Citation 2

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accumulated deferred foreign income, international tax reform, transition tax

34.

Notice 2019-30, 2019-2020 Priority Guidance Plan – Sourcing of Cloud Services Income

Number of pages: 12 Posted: 20 Oct 2019
Jeffery M. Kadet
University of Washington - School of Law
Downloads 35 (599,711)

Abstract:

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source, profit-shifting, international taxation, cloud, cloud services, SaaS, foreign tax credit, FTC, effectively connected income, ECI

35.
Downloads 35 (599,711)

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International Tax Reform, Full-Inclusion System, Residence-Based System, Worldwide Tax Consolidation, Territorial System

36.

Submission to Senate Committee on Finance International Corporate Tax Reform – Taxation of Accumulated Deferred Foreign Income

Number of pages: 7 Posted: 01 Feb 2014
Jeffery M. Kadet
University of Washington - School of Law
Downloads 35 (599,711)

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unrepatriated earnings, foreign untaxed earnings, accumulated overseas earnings

37.

Will COVID-19 Highlight How Multinationals Really Conduct Business?

Number of pages: 2 Posted: 01 Nov 2020
Jeffery M. Kadet
University of Washington - School of Law
Downloads 31 (623,500)

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Profit Shifting, COVID, Partnership, Effectively Connected Income, International Taxation

38.

Notice of Proposed Rulemaking: Classification of Cloud Transactions and Transactions Involving Digital Content

Number of pages: 7 Posted: 29 Jun 2020
Jeffery M. Kadet
University of Washington - School of Law
Downloads 31 (623,500)

Abstract:

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cloud transactions, international taxation, sourcing of income

39.

Submission No. 6 to Senate Committee on Finance -- Summary of Staff Discussion Draft -- Unaddressed Issues and Request for Comments -- Responses

Number of pages: 16 Posted: 03 Feb 2014
Jeffery M. Kadet
University of Washington - School of Law
Downloads 30 (629,834)

Abstract:

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international tax reform, territorial system, deferral system, Option Y, Option Z, Option C, Camp Discussion Draft, expatriate taxation

40.

Submission to IRS and Treasury Concerning Notice 2018-43, 2018-2019 Priority Guidance Plan - International Tax Issues Including Profit Shifting

Number of pages: 49 Posted: 15 Aug 2018
Jeffery M. Kadet and David Koontz
University of Washington - School of Law and Independent
Downloads 28 (642,868)
Citation 1

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Profit Shifting, Notice 2-43, Sourcing Of Income, Subpart F, Entity Classification Rules, Check-The-Box, Manufacturing Branch Rule, Tax Treaties

41.

Notice 2021-28, 2021-2022 Priority Guidance Plan Submission

Number of pages: 87 Posted: 14 May 2021
Jeffery M. Kadet
University of Washington - School of Law
Downloads 26 (656,655)

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ECI, Effectively Connected Income, Tax Treaties, Source of Income, Transfer Pricing, §482, Partnership, Check-the-Box, Entity Classification Rules, Subpart F, Branch Rule

42.

Letter to IRS Concerning Notice 2017-28, 2017-2018 Priority Guidance Plan - Tax Treaty Matters

Number of pages: 8 Posted: 05 Jun 2017
Jeffery M. Kadet
University of Washington - School of Law
Downloads 26 (656,655)
Citation 2

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Tax Treaty, Tax Treaties, §894, §1.894-1

43.

Submission No. 4 to Senate Committee on Finance – Comments on Option Z

Number of pages: 7 Posted: 03 Feb 2014
Jeffery M. Kadet
University of Washington - School of Law
Downloads 24 (671,206)
Citation 1

Abstract:

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international tax reform, territorial system, deferral system, Option Z

44.

Submission to Committee on Ways and Means - Comments Presented to the International Tax Reform Working Group

Number of pages: 32 Posted: 11 Jun 2013
Jeffery M. Kadet
University of Washington - School of Law
Downloads 23 (678,657)
Citation 1

Abstract:

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Territorial, International Taxation, Discussion Draft, International Tax Policy, International Tax Reform

45.

Submission to IRS and Treasury Concerning Notice 2019-30, 2019-2020 Priority Guidance Plan - International Tax Issues Including Profit Shifting

Number of pages: 47 Posted: 18 Jun 2019
Jeffery M. Kadet and David Koontz
University of Washington - School of Law and Independent
Downloads 21 (694,231)

Abstract:

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Profit Shifting, Notice 2-43, Sourcing Of Income, Subpart F, Entity Classification Rules, Check-The-Box, Manufacturing Branch Rule, Tax Treaties

46.

Submission Letter to FASB Board Concerning Income Taxes (Topic 740) Proposed Accounting Standards Update (Revised) March 25, 2019

Number of pages: 16 Posted: 09 Mar 2020
Jeffery M. Kadet
University of Washington - School of Law
Downloads 20 (701,977)

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Income Taxes, Topic 740, FASB, Country-by-Country Reporting, CbCR, Profit-Shifting

47.

Submission No. 3 to Senate Committee on Finance – Comments on Option Y

Number of pages: 10 Posted: 03 Feb 2014
Jeffery M. Kadet
University of Washington - School of Law
Downloads 20 (701,977)

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international tax reform, territorial system, deferral system, Option Y

48.

REG-100956-19 - Submission to Treasury and IRS re Source of Income from Certain Sales of Personal Property

Number of pages: 11 Posted: 12 Mar 2020
Jeffery M. Kadet and David Koontz
University of Washington - School of Law and Independent
Downloads 19 (709,906)

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source, MNC, contract manufacturer, effectively connected income, profit shifting, BEPS,

49.

Submission No. 5 to Senate Committee on Finance – Comments Common to Options Y & Z

Number of pages: 6 Posted: 03 Feb 2014
Jeffery M. Kadet
University of Washington - School of Law
Downloads 19 (709,906)

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international tax reform, territorial system, deferral system, Option Y, Option Z, foreign tax credit, FTC, Check-the-box Entities

50.
Downloads 19 (709,906)

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international tax reform, territorial system, deferral system, Option Y, Option Z, subpart F, controlled foreign corporation, CFC, dividend-received deduction

51.

Sourcing Cloud Transactions Economically - The Right Way

Tax Notes International, June 7, 2021, p. 1351
Number of pages: 9 Posted: 27 Jul 2021
Jeffery M. Kadet
University of Washington - School of Law
Downloads 18 (717,991)

Abstract:

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Sourcing of income, international taxation, profit-shifting structures, cloud services, partnership, effectively connected income,

52.

Submission to Senate Finance Committee - Taxation of Accumulated Deferred Foreign Income

Number of pages: 5 Posted: 16 Oct 2017
Jeffery M. Kadet
University of Washington - School of Law
Downloads 17 (726,329)

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International Tax, Corporate Tax Reform, Tax Reform

53.
Downloads 15 (743,430)

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International Tax, Corporate Tax Reform, Tax Reform

54.

Letter to IRS Concerning Notice 2017-28, 2017-2018 Priority Guidance Plan - Sourcing, Partnership, and Effectively Connected Income Matters

Number of pages: 6 Posted: 05 Jun 2017
Jeffery M. Kadet and David Koontz
University of Washington - School of Law and Independent
Downloads 12 (770,905)
Citation 1

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Profit Shifting, Partnerships, Effectively Connected Income

55.

Ways & Means Bill Lobbyist Change-Less Subpart F More Profit Shifting

TAX NOTES FEDERAL, VOLUME 172, SEPTEMBER 27, 2021
Number of pages: 3 Posted: 20 Nov 2021
Jeffery M. Kadet
University of Washington - School of Law
Downloads 11 (780,300)

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Tax Reform, Subpart F, International Tax, Lobbying, Branch Rule, Foreign Base Company Sales Income, FBCSI, Foreign Base Company Services Income, FBCSvcI

56.

Notice 2022-21, 2022-2023 Priority Guidance Plan Submission

Number of pages: 132 Posted: 09 Jun 2022
Jeffery M. Kadet
University of Washington - School of Law
Downloads 9 (799,737)

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ECI, Effectively Connected Income, Tax Treaties, Source of Income, Transfer Pricing, §482, Partnership, Check-the-Box, Entity Classification Rules, Subpart F, Branch Rule, CSA, cost sharing agreement, section 482

57.

Notice 2020-47, 2020-2021 Priority Guidance Plan Submission

Number of pages: 83 Posted: 18 Aug 2020
Jeffery M. Kadet
University of Washington - School of Law
Downloads 9 (799,737)

Abstract:

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ECI, Effectively Connected Income, Tax Treaties, Source of Income, Transfer Pricing, §482, Partnership, Check-the-Box, Entity Classification Rules, Subpart F, Branch Rule,

58.

REG-100956-19 Public Hearing - Outline of Topics

Number of pages: 23 Posted: 16 Jun 2020
Jeffery M. Kadet
University of Washington - School of Law
Downloads 9 (799,737)

Abstract:

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Source, Sourcing of Income, effectively connected income, ECI, 863, 865, inbound, International taxation

59.

Joint Strategic Emerging Issues Team-Submission of Comments re Profit Shifting

Number of pages: 56 Posted: 27 Jul 2022
Jeffery M. Kadet
University of Washington - School of Law
Downloads 4 (851,924)

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profit shifting, international taxation, section 482, effectively connected income, IRS enforcement

Other Papers (6)

Total Downloads: 250
1.
Downloads 146

Abstract:

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International Tax Reform, OECD, BEPS, Territorial, Deferral, Full-Inclusion, Worldwide Taxation

2.

No, U.S. Taxpayers Won't Pay Apple's $14.5 Billion Irish Tax Bill

Number of pages: 4 Posted: 27 Sep 2016
Jeffery M. Kadet
University of Washington - School of Law
Downloads 41

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Repatriation, Foreign Tax Credit, FTC, Apple, International Tax Reform

3.

Letter to Jacob J. Lew, Secretary of the U.S. Treasury

Number of pages: 4 Posted: 16 Aug 2014
Jeffery M. Kadet
University of Washington - School of Law
Downloads 32

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inversion, effectively connected income, U.S. trade or business, profit-shifting, earning stripping

4.

U.S. Treasury or Taxpayers Won't Foot Bill for State Aid Recoveries

Number of pages: 2 Posted: 28 Jul 2016
Jeffery M. Kadet
University of Washington - School of Law
Downloads 12

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State Aid, FTC, Foreign Tax Credit, Apple, Economic Bearing of Taxes

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territorial, full-inclusion, international tax reform

6.

Want to Cut the Cost of Tax Reform? Don't Reward Companies that Shifted Profits Offshore

Forbes/Personal Finance, OCT 24, 2017
Number of pages: 5 Posted: 25 Oct 2017
Jeffery M. Kadet
University of Washington - School of Law
Downloads 7

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CFC, controlled foreign corporation, transition tax, untaxed foreign earnings, untaxed foreign profits, subpart F