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

42

DOWNLOADS
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4,126

SSRN CITATIONS
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Top 38,819

in Total Papers Citations

8

CROSSREF CITATIONS

6

Scholarly Papers (42)

1.

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 449 (63,881)
Citation 1

Abstract:

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

2.

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 401 (73,198)
Citation 1

Abstract:

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

3.

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 393 (74,923)

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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

4.

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 344 (88,000)
Citation 1

Abstract:

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BEPS, Transfer Pricing, TP, International Taxation

5.

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 257 (119,759)

Abstract:

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

6.

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 210 (146,155)
Citation 1

Abstract:

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international tax reform, territorial, full-inclusion

7.

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 164 (182,761)

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

8.

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 154 (192,856)

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

9.

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 153 (193,916)

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

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 113 (246,668)

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 33 (468,548)

Abstract:

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

11.

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 142 (206,063)

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

12.

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 139 (209,690)

Abstract:

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

13.

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 114 (243,934)

Abstract:

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

14.

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 114 (243,934)

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

15.

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 77 (314,589)

Abstract:

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

16.

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 73 (324,432)

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

17.

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 72 (326,876)

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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.

18.

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 Lancaster University - Law School
Downloads 65 (345,282)

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

19.

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 61 (356,686)

Abstract:

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

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 58 (365,623)

Abstract:

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

21.

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 51 (388,160)
Citation 2

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Territorial, International Taxation, Discussion Draft, International Tax Policy

22.

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 48 (398,402)
Citation 1

Abstract:

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

23.

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 44 (412,637)

Abstract:

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

24.
Downloads 36 (444,321)
Citation 2

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accumulated deferred foreign income, international tax reform, transition tax

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

26.
Downloads 33 (457,292)

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

27.

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 33 (457,292)

Abstract:

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28.

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 30 (471,170)

Abstract:

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unrepatriated earnings, foreign untaxed earnings, accumulated overseas earnings

29.

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 27 (486,456)

Abstract:

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

30.

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 24 (503,073)
Citation 2

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

31.

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 23 (508,658)

Abstract:

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

32.

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 22 (514,622)

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

33.

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 20 (526,334)
Citation 1

Abstract:

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

34.

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 20 (526,334)
Citation 1

Abstract:

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

35.

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 18 (538,136)

Abstract:

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

36.

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 18 (538,136)

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

37.
Downloads 16 (549,903)

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

38.

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 13 (568,189)

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International Tax, Corporate Tax Reform, Tax Reform

39.
Downloads 12 (574,550)

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International Tax, Corporate Tax Reform, Tax Reform

40.

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 9 (593,721)
Citation 1

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Profit Shifting, Partnerships, Effectively Connected Income

41.

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 8 (600,196)

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

42.

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

Number of pages: 12
Jeffery M. Kadet
University of Washington - School of Law
Downloads 0

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

Other Papers (5)

Total Downloads: 226
1.
Downloads 139

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 38

Abstract:

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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 28

Abstract:

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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 11

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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