Fadi Shaheen

Rutgers, The State University of New Jersey - School of Law, Newark

NJ

United States

SCHOLARLY PAPERS

9

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Top 40,442

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977

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Scholarly Papers (9)

1.

The GAAP Lock-Out Effect and the Investment Behavior of Multinational Firms

67 Tax Law Review 211 (2014)
Number of pages: 38 Posted: 01 Jun 2013 Last Revised: 28 Aug 2014
Fadi Shaheen
Rutgers, The State University of New Jersey - School of Law, Newark
Downloads 215 (133,743)

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International taxation, foreign earnings, repatriation tax, CFC, subpart F, New View, GAAP, investment strategy, real income, book income, efficiency costs

2.

Tax Treaty Aspects of the McDonald's State Aid Investigation

Tax Notes International, Vol. 86, No. 4, 2017
Number of pages: 18 Posted: 23 May 2017
Fadi Shaheen
Rutgers, The State University of New Jersey - School of Law, Newark
Downloads 197 (145,209)

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International taxation, EU state aid, exemption, double taxation, nontaxation, conflicts of qualification

3.

On Fixing U.S. International Taxation

Jerusalem Review of Legal Studies (Oxford University Press, 2013) Forthcoming
Number of pages: 11 Posted: 10 Nov 2013 Last Revised: 29 Nov 2013
Fadi Shaheen
Rutgers, The State University of New Jersey - School of Law, Newark
Downloads 172 (164,223)

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International taxation, international tax neutrality, deferral, foreign tax credit, foreign tax deductions, tax rate, foreign source income

4.

The BEAT and the Treaties

Tax Notes International, Vol. 92, No. 1, 2018
Number of pages: 12 Posted: 21 Aug 2018 Last Revised: 20 Oct 2018
H. David Rosenbloom and Fadi Shaheen
Caplin & Drysdale, Chartered and Rutgers, The State University of New Jersey - School of Law, Newark
Downloads 146 (188,684)

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International taxation, section 59A, BEAT, Base Erosion Anti-Abuse Tax, alternative minimum tax, income tax treaties, treaty override, canons of construction, supremacy clause, nondiscrimination, foreign tax credit

5.

How Reform-Friendly Are U.S. Tax Treaties?

Number of pages: 52 Posted: 09 Feb 2016 Last Revised: 22 May 2017
Fadi Shaheen
Rutgers, The State University of New Jersey - School of Law, Newark
Downloads 110 (234,536)

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international tax, tax treaties, treaty compatibility, reform proposals, double taxation, credit, exemption, deduction

6.

Understanding Lockout

69 Tax Law Review 231 (2016)
Number of pages: 44 Posted: 29 Jul 2015 Last Revised: 25 Jun 2016
Fadi Shaheen
Rutgers, The State University of New Jersey - School of Law, Newark
Downloads 92 (264,768)

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International tax, deferral, lockout, new view, full value model, real income, book income, GAAP, efficiency costs

7.

Income Tax Treaty Aspects of Nonincome Taxes: The Importance of Residence

71 Tax Law Review 583 (Spring 2018)
Number of pages: 41 Posted: 02 Nov 2018
Fadi Shaheen
Rutgers, The State University of New Jersey - School of Law, Newark
Downloads 45 (383,779)

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Tax, treaty, residence, nonincome tax, retail sales tax, value added tax (VAT), flat tax, X tax, destination-based cash flow tax (DBCFT), turnover tax, tax on income, comprehensive taxation, nondiscrimination

8.

International Tax Neutrality: Revisited

Tax Law Review, Vol. 64, p. 131 (2011)
Posted: 27 May 2013
Fadi Shaheen
Rutgers, The State University of New Jersey - School of Law, Newark

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International tax, tax policy, efficiency, capital export neutrality (CEN), capital import neutrality (CIN), national neutrality (NN), capital ownership neutrality (CON), national ownership neutrality (NON), source-based taxation, residence-based taxation, territorial, worldwide

9.

International Tax Neutrality: Reconsiderations

Virginia Tax Review, Vol. 27, p. 203, 2007
Posted: 27 May 2013
Fadi Shaheen
Rutgers, The State University of New Jersey - School of Law, Newark

Abstract:

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International tax, tax policy, efficiency, capital export neutrality (CEN), capital import neutrality (CIN), national neutrality (NN), capital ownership neutrality (CON), national ownership neutrality (NON), source-based taxation, residence-based taxation, territorial, worldwide