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

  • University of Washington - School of Law

SCHOLARLY PAPERS

66

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Scholarly Papers (66)

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1.

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

Number of pages: 34 Posted: 24 Mar 2021
Sol Picciotto, Tommaso Faccio, Jeffery M. Kadet, Petr Jansky, Alex Cobham and Javier Garcia-Bernardo
Lancaster University Law School, 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 685 (64,375)
Citation 2

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international tax, multinational corporations

2.

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 682 (64,782)

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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

3.

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 595 (76,963)
Citation 1

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

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 560 (82,983)
Citation 5

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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 473 (102,094)
Citation 2

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BEPS, Transfer Pricing, TP, International Taxation

6.

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 342 (147,814)

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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

7.

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 328 (154,531)
Citation 5

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

8.

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

Number of pages: 7 Posted: 22 Mar 2021
Jeffery M. Kadet, Alex Cobham, Tommaso Faccio, Javier Garcia-Bernardo, Petr Jansky and Sol Picciotto
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 Lancaster University Law School
Downloads 267 (191,436)

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

9.

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

Downloads 246 (207,619)

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 182 (274,443)

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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 64 (578,248)

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

10.

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 241 (211,725)
Citation 1

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international tax reform, territorial, full-inclusion

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 216 (235,173)

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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 209 (242,461)

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

13.

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 194 (259,407)

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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

14.

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 191 (263,138)
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

15.

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 185 (270,819)
Citation 1

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

16.

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 161 (305,128)

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

17.

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 152 (320,343)

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

18.

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 145 (332,772)

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

19.

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 138 (346,008)

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

20.

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 116 (393,942)

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

21.

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 112 (404,214)

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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.

22.

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 110 (409,573)
Citation 3

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

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 95 (453,132)

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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 86 (482,325)

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

25.

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 83 (492,781)
Citation 2

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

26.

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 68 (551,784)
Citation 1

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

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 67 (556,200)
Citation 4

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

28.

The Transition to Unitary Taxation

Tax Notes International 2022
Number of pages: 10 Posted: 12 Dec 2022
Sol Picciotto and Jeffery M. Kadet
Lancaster University Law School and University of Washington - School of Law
Downloads 63 (574,058)

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29.

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 62 (578,531)
Citation 2

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Territorial, International Taxation, Discussion Draft, International Tax Policy

30.

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 60 (587,996)
Citation 1

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

31.

Commensurate With Income: IRS Nonenforcement Has Cost $1 Trillion

TAX NOTES FEDERAL, VOLUME 179, MAY 22, 2023 , U of Michigan Law & Econ Research Paper No. 23-035
Number of pages: 34 Posted: 10 Jul 2023 Last Revised: 31 Aug 2023
Stephen L. Curtis, Reuven S. Avi-Yonah, Jeffery M. Kadet and David G. Chamberlain
Cross Border Analytics, Inc., University of Michigan Law School, University of Washington - School of Law and California State Polytechnic University, San Luis Obispo
Downloads 55 (612,841)

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Transfer Pricing, Auditing, Forensic Economics, Tax Compliance and Tax Enforcement, Periodic Adjustments, Section 482, International Taxation, CSA, Cost Sharing Agreements

32.

Comments on Revenue Procedure 2015-41

Number of pages: 36 Posted: 04 Mar 2022 Last Revised: 27 Apr 2022
Jeffery M. Kadet and Stephen L. Curtis
University of Washington - School of Law and Cross Border Analytics, Inc.
Downloads 55 (612,841)

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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

33.

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 54 (618,083)

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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 49 (645,427)

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

35.

Submission to House Ways & Means Committee in Connection with February 24, 2016, Hearings on Intl. Corp Tax Reform -- Taxation of Accumulated Deferred Foreign Income

Number of pages: 5 Posted: 08 Mar 2016
Jeffery M. Kadet
University of Washington - School of Law
Downloads 45 (668,532)
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

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 44 (674,553)

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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 44 (674,553)

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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 44 (674,553)

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

40.

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 43 (680,742)

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

41.

Submission to House Ways & Means Committee in Connection with February 24, 2016, Hearings on Intl. Corp Tax Reform -- Residence Based Tax System

Number of pages: 7 Posted: 08 Mar 2016
Jeffery M. Kadet
University of Washington - School of Law
Downloads 43 (680,742)

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

42.

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 41 (693,421)

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unrepatriated earnings, foreign untaxed earnings, accumulated overseas earnings

43.

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 39 (706,507)

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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

44.

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 35 (734,159)

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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

45.

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 34 (741,216)
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

46.

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 34 (741,216)
Citation 2

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

47.

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 32 (756,046)
Citation 1

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

48.

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 31 (763,717)

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

49.

Submission No. 7 to Senate Committee on Finance -- Chairman's Staff Request for Comments on Certain Technical and Policy Issues Raised in the Staff Discussion Draft -- Responses

Number of pages: 19 Posted: 03 Feb 2014
Jeffery M. Kadet
University of Washington - School of Law
Downloads 31 (763,717)

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

50.

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 31 (763,717)

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

51.

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 30 (771,441)
Citation 1

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

52.

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 28 (787,036)
Citation 1

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Profit Shifting, Partnerships, Effectively Connected Income

53.

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 27 (795,018)

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

54.

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 27 (795,018)

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

55.

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 27 (795,018)

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

56.

The Lessons of Whirlpool

TAX NOTES FEDERAL, VOLUME 177, OCTOBER 3, 2022
Number of pages: 10 Posted: 07 Dec 2022
Jeffery M. Kadet
University of Washington - School of Law
Downloads 26 (803,112)

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Subpart F, Branch Rule, Manufacturing Branch Rule, Maquiladoras, International Taxation, Whirlpool, foreign base company sales income, FBCSI

57.

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 26 (803,112)

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International Tax, Corporate Tax Reform, Tax Reform

58.

Submission to Senate Finance Committee - Why a Residence-Based System Is Far Better for Our Country than a Territorial System that Provides a Continuing Preference to Foreign Income

Number of pages: 7 Posted: 16 Oct 2017
Jeffery M. Kadet
University of Washington - School of Law
Downloads 23 (828,905)

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International Tax, Corporate Tax Reform, Tax Reform

59.

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 18 (874,257)

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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

60.

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 18 (874,257)

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

61.

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 16 (893,394)

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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

62.

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 16 (893,394)

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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,

63.

Further Lessons From Whirlpool

Tax Notes International, December 12, 2022, p. 1373
Number of pages: 7 Posted: 10 Jan 2023
Jeffery M. Kadet
University of Washington - School of Law
Downloads 14 (912,870)

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Subpart F, Branch Rule, Manufacturing Branch Rule, Maquiladoras, International Taxation, Whirlpool, foreign base company sales income, FBCSI

64.

Notice 2023-36, 2023-2024 Priority Guidance Plan Submission

Number of pages: 141 Posted: 15 Jun 2023
Jeffery M. Kadet
University of Washington - School of Law
Downloads 13 (922,768)

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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

65.

Whirlpool’s Subpart F Position Was Inconsistent With Congressional Intent

TAX NOTES FEDERAL, VOLUME 179, APRIL 24, 2023
Number of pages: 6 Posted: 15 Jun 2023
Jeffery M. Kadet
University of Washington - School of Law
Downloads 11 (942,354)
Citation 1

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Subpart F, Branch Rule, Manufacturing Branch Rule, Maquiladoras, International Taxation, Whirlpool, foreign base company sales income, FBCSI

66.

Defending the UTPR: Creative Corporate Structuring Can’t Hide Real Connections

TAX NOTES INTERNATIONAL, VOLUME 108, NOVEMBER 28, 2022
Posted: 06 Dec 2022
Jeffery M. Kadet
University of Washington - School of Law

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UTPR, BEPS, Pillar Two, Pillar 2, Undertaxed Profits Rule

Other Papers (7)

Total Downloads: 296
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1.

Letter to OECD Beps (Base Erosion and Profit-Shifting) - Recommending Approach to Change Behavior of Multinationals Re Profit Shifting into Low-Tax Countries

Number of pages: 5 Posted: 12 Mar 2013
Jeffery M. Kadet
University of Washington - School of Law
Downloads 154

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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 45

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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 38

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

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territorial, full-inclusion, international tax reform

5.

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 16

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

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 14

Abstract:

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

7.

Submission to OECD on Pillar One – Amount B Public Consultation Document

Number of pages: 10 Posted: 26 Jan 2023
Jeffery M. Kadet
University of Washington - School of Law
Downloads 8

Abstract:

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BEPS, Amount B, Pillar One, Pillar 1, OECD, Inclusive Framework