J. Clifton Fleming

Brigham Young University - J. Reuben Clark Law School

430 JRCB

Brigham Young University

Provo, UT 84602

United States

SCHOLARLY PAPERS

37

DOWNLOADS
Rank 72

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Top 72

in Total Papers Downloads

103,343

CITATIONS
Rank 17,371

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Top 17,371

in Total Papers Citations

19

Scholarly Papers (37)

1.

The Games They Will Play: Tax Games, Roadblocks, and Glitches under the House and Senate Tax Bills

Number of pages: 36 Posted: 13 Dec 2017 Last Revised: 14 Jul 2018
University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, University of Chicago - Law School, New York University School of Law, New York University (NYU), Fordham University School of Law, Proskauer Rose LLP, University of California, Davis - School of Law, New York University School of Law and University of California Hastings College of the Law
Downloads 59,005 (12)

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Tax, Legislation, Tax Planning, Reform, Loopholes, Tax Cuts and Jobs Act (TCJA)

2.

The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation

Minnesota Law Review, Vol. 103, 2018
Number of pages: 83 Posted: 28 Dec 2017 Last Revised: 07 May 2019
New York University School of Law, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Fordham University School of Law, University of California, Davis - School of Law, University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, University of Chicago - Law School, New York University (NYU), Proskauer Rose LLP, New York University School of Law and University of California Hastings College of the Law
Downloads 37,147 (35)

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Tax, Legislation, Tax Planning, Reform, Loopholes, Tax Cuts and Jobs Act (TCJA)

3.

A Note on the Zimmer Case and the Concept of Permanent Establishment

Tax Treaty Case Law around the Globe, p. 107, 2011
Number of pages: 6 Posted: 07 Jun 2012 Last Revised: 09 Jun 2015
J. Clifton Fleming
Brigham Young University - J. Reuben Clark Law School
Downloads 544 (48,594)

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permanent establishment, international taxation, source taxation, tax treaties

4.

Some Perspectives from the United States on the Worldwide Taxation vs. Territorial Taxation Debate

Journal of the Australasian Tax Teachers Association, Vol. 3, No. 35, 2008
Number of pages: 52 Posted: 26 Jul 2009
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Harvard Law School
Downloads 495 (54,757)

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International taxation, income taxation, taxation federal

5.

Fairness in International Taxation: The Ability-to-Pay Case for Taxing Worldwide Income

Florida Tax Review, Vol. 5, No. 4, 2001
Number of pages: 29 Posted: 17 Oct 2007
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Harvard Law School
Downloads 473 (58,033)
Citation 3

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International Taxation, Taxation, International, Fairness, Equity

6.

Worse than Exemption

Emory Law Journal, Vol. 59, No. 1, October 2009
Number of pages: 72 Posted: 17 Jan 2010 Last Revised: 09 Jun 2015
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Harvard Law School
Downloads 409 (69,228)
Citation 1

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Income Taxation, International Taxation, Transnational Taxation, Tax Policy

7.

Brief of Amici Curiae Tax Law Professors and Economists in Support of Petitioner in South Dakota v. Wayfair

Number of pages: 30 Posted: 06 Nov 2017
University of Chicago - Law School, University of Michigan Law School, Stanford Law School, University of San Diego School of Law, New York University School of Law, Georgetown University Law Center, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Stanford Law School, Elon University School of Law, Ernst & Young, University of Richmond - School of Law, University of Texas at Austin - School of Law, University of Illinois College of Law, University of Pennsylvania Law School, Yale University - Law School, Yale Law School, University of Virginia School of Law, Louis D. Brandeis School of Law, Southern Methodist University - Dedman School of Law, University of Texas at Austin - School of Law, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, University of Richmond School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, New York University School of Law, Rutgers University, University of Colorado Law School, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law, University of Nebraska College of Law, University of California Hastings College of the Law, Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 316 (93,172)

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amicus brief, Supreme Court, stare decisis, dormant Commerce Clause, Quill v. North Dakota, South Dakota v. Wayfair

8.

Reinvigorating Tax Expenditure Analysis and its International Dimension

27 Virginia Tax Review 437 (2008)
Number of pages: 126 Posted: 11 Apr 2008 Last Revised: 09 Jun 2015
J. Clifton Fleming and Robert J. Peroni
Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law
Downloads 313 (94,164)

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Taxation, Transnational Taxation, International Taxation

9.

Getting Serious About Curtailing Deferral of U.S. Tax on Foreign Source Income

Southern Methodist University Law Review, Vol. 52, No. 2, 1999
Number of pages: 37 Posted: 22 Feb 2008
Robert J. Peroni, J. Clifton Fleming and Stephen E. Shay
University of Texas at Austin - School of Law, Brigham Young University - J. Reuben Clark Law School and Harvard Law School
Downloads 311 (94,864)
Citation 5

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Taxation, Transnational Taxation, International Taxation

10.

The EU Apple Case: Who Has a Dog in the Fight?

Tax Notes, Vol. 154, No. 2, 2017, Tax Notes International, Vol. 85, No. 2, 2017, BYU Law Research Paper No. 17-04
Number of pages: 8 Posted: 08 Feb 2017 Last Revised: 21 Feb 2017
J. Clifton Fleming
Brigham Young University - J. Reuben Clark Law School
Downloads 282 (105,372)

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EU Law, Income Taxation, International Taxation, International Law

11.

Designing a U.S. Exemption System for Foreign Income When the Treasury is Empty

Florida Tax Review, Vol. 13, No. 8, 2012
Number of pages: 70 Posted: 10 Jan 2013
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Harvard Law School
Downloads 247 (120,994)

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Income Taxation, International Taxation, Transnational Taxation, International Law, International Business

12.

Designing a 21st Century Corporate Tax -- An Advance U.S. Minimum Tax on Foreign Income and Other Measures to Protect the Base

Florida Tax Review, Vol. 17, 2015, BYU Law Research Paper No. 15-21
Number of pages: 61 Posted: 28 Aug 2015 Last Revised: 24 Nov 2015
Stephen E. Shay, J. Clifton Fleming and Robert J. Peroni
Harvard Law School, Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law
Downloads 246 (121,454)

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Corporate Tax, Minimum Tax, International Tax, Income Tax, Controlled Foreign Corporations, Base Erosion

13.

Formulary Apportionment in the U.S. International Income Tax System: Putting Lipstick on a Pig?

Michigan Journal of International Law, Vol. 36, No. 1, 2014
Number of pages: 57 Posted: 21 Jan 2015
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Harvard Law School
Downloads 243 (122,990)

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income taxation, international taxation, international tax reform, tax reform

14.

Treasury's Unfinished Work on Corporate Expatriations

150 Tax Notes, Policy Perspective
Number of pages: 10 Posted: 23 Feb 2016
Stephen E. Shay, J. Clifton Fleming and Robert J. Peroni
Harvard Law School, Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law
Downloads 216 (138,124)

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15.

Domestic Section 351 Transfers of Intellectual Property: The Law as It Is vs. The Law as the Commissioner Would Prefer It to Be

16 Journal of Corporate Taxation 99 (1989)
Number of pages: 20 Posted: 29 Dec 2013
J. Clifton Fleming
Brigham Young University - J. Reuben Clark Law School
Downloads 216 (138,124)

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corporate taxation, corporate formations, tax-free exchanges, non-taxable exchanges

16.

Can Tax Expenditure Analysis Be Divorced from a Normative Tax Base?: A Critique of the 'New Paradigm' and its Denouement

Virginia Tax Review, Vol. 30, p. 135, 2010
Number of pages: 46 Posted: 11 Sep 2010
J. Clifton Fleming and Robert J. Peroni
Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law
Downloads 211 (141,191)

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Income Taxation,Taxation,Tax Expenditure Analysis,Tax Policy, Public Policy, Public Finance

17.

Searching for the Uncertain Rationale Underlying the US Treasury's Anti-Treaty Shopping Policy

40 Intertax, Issue 4, page 245, 2012
Number of pages: 11 Posted: 22 Aug 2012
J. Clifton Fleming
Brigham Young University - J. Reuben Clark Law School
Downloads 209 (142,538)

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international taxation, income tax treaties, international business, international law

18.

Defending Worldwide Taxation with a Shareholder-Based Definition of Corporate Residence

Brigham Young University Law Review, Vol. 2016, No. 6, 2017, U of Texas Law, Public Law Research Paper No. 663, BYU Law Research Paper No. 17-20
Number of pages: 35 Posted: 05 Mar 2017 Last Revised: 29 Aug 2017
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Harvard Law School
Downloads 207 (143,799)

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Income Taxation, International Taxation, International Income Taxation, Residence, Corporate Residence

19.

Two Cheers for the Foreign Tax Credit, Even in the BEPS Era

91 Tulane L. Rev. 1 (2016)
Number of pages: 55 Posted: 17 Nov 2016 Last Revised: 25 Apr 2017
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Harvard Law School
Downloads 198 (149,846)

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20.

Getting Serious About Cross-Border Earnings Stripping: Establishing an Analytical Framework

North Carolina Law Review, Vol. 93, p. 673, 2015, BYU Law Research Paper No. 15-11
Number of pages: 70 Posted: 01 Apr 2015
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Harvard Law School
Downloads 185 (159,520)

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Income Taxation, International Taxation, Earnings Stripping, Inversions, Corporate Inversions, Interest Expense, Thin Capitalization

21.

Getting from Here to There: The Transition Tax Issue

154 Tax Notes, March 27, 2017, at 69, U of Texas Law, Public Law Research Paper No. 671, BYU Law Research Paper No. 17-21
Number of pages: 14 Posted: 05 Apr 2017 Last Revised: 29 Aug 2017
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Harvard Law School
Downloads 177 (165,937)

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22.

Territoriality in Search of Principles and Revenue: Camp and Enzi

141 Tax Notes 173, 72 Tax Notes International 155
Number of pages: 36 Posted: 16 Oct 2013
Stephen E. Shay, J. Clifton Fleming and Robert J. Peroni
Harvard Law School, Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law
Downloads 147 (194,420)

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Income Taxation, International Taxation, Territorial Taxation, Tax Reform

23.

Exploring the Contours of a Proposed U.S. Exemption (Territorial) Tax System

Tax Notes International, p. 217, January 16, 2006, Tax Notes, Vol. 109, No. 12, December 19, 2005
Number of pages: 25 Posted: 16 Dec 2005 Last Revised: 09 Jun 2015
J. Clifton Fleming and Robert J. Peroni
Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law
Downloads 146 (195,490)
Citation 4

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international taxation, taxation, international, income taxation

24.

A Hitchhiker's Guide to Outbound International Tax Reform

Chapman Law Review, Vol. 18, p. 133, 2014
Number of pages: 24 Posted: 08 Nov 2014
J. Clifton Fleming and Robert J. Peroni
Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law
Downloads 133 (210,710)

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Income Tax, International Taxation, Tax Reform, Outbound Taxation, International Law

25.

Incorporating a Minimum Tax in a Territorial System

157 Tax Notes 73 (2017), U of Texas Law, Public Law Research Paper, BYU Law Research Paper No. 18-01
Number of pages: 15 Posted: 04 Oct 2017 Last Revised: 12 Feb 2018
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Harvard Law School
Downloads 130 (214,649)

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Income Taxation, International Taxation, International Income Taxation, Residence, Corporate Residence

26.

R&D Tax Incentives: Growth Panacea or Budget Trojan Horse?

Tax Law Review, Vol. 69, 2016
Number of pages: 40 Posted: 17 Oct 2016
Stephen E. Shay, J. Clifton Fleming and Robert J. Peroni
Harvard Law School, Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law
Downloads 130 (214,649)

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27.

Some Cautions Regarding Tax Simplification

Tax Simplification, Chapter 14 (Evans, Krever & Mellor eds.) Kluwer Law International, 2015, BYU Law Research Paper No. 16-15
Number of pages: 31 Posted: 06 Jan 2016 Last Revised: 26 Apr 2016
J. Clifton Fleming
Brigham Young University - J. Reuben Clark Law School
Downloads 126 (219,766)

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Tax Simplification,Tax Expenditure Analysis, Tax Policy Criteria

28.

Reform and Simplification of the U.S. Foreign Tax Credit Rules

Tax Notes, Vol. 101, No. 1, October 6, 2003
Number of pages: 35 Posted: 03 Oct 2003 Last Revised: 09 Jun 2015
Robert J. Peroni, J. Clifton Fleming and Stephen E. Shay
University of Texas at Austin - School of Law, Brigham Young University - J. Reuben Clark Law School and Harvard Law School
Downloads 123 (223,800)
Citation 2

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29.

Expanded Worldwide Versus Territorial Taxation After the TCJA

Tax Notes, Vol. 161, 2018, BYU Law Research Paper No. 19-04
Number of pages: 18 Posted: 19 Dec 2018 Last Revised: 19 Mar 2019
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Harvard Law School
Downloads 118 (230,878)

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International Income Taxation, Transnational Taxation, Tax Policy, Income Taxation

30.

The David R. Tillinghast Lecture - What's Source Got to Do With It - Source Rules and U.S. International Taxation

56 Tax L. Rev. 81 (2002)
Number of pages: 76 Posted: 18 Dec 2015
Stephen E. Shay, J. Clifton Fleming and Robert J. Peroni
Harvard Law School, Brigham Young University - J. Reuben Clark Law School and George Washington University - Law School
Downloads 118 (230,878)

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31.

Replacing the Federal Income Tax with a Postpaid Consumption Tax: Preliminary Thoughts Regarding a Government Matching Program for Wealthy Investors and a New Tax Policy Lens

Southern Methodist University Law Review, Vol. 59, p. 617, 2006
Number of pages: 32 Posted: 30 Oct 2006
J. Clifton Fleming
Brigham Young University - J. Reuben Clark Law School
Downloads 116 (233,815)
Citation 1

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Value Added Tax, Retail Sales Tax, Consumption Taxation, Cash Flow Tax

32.

Eviscerating the Foreign Tax Credit Limitations and Cutting the Repatriation Tax - What's ETI Repeal Got to Do with It‘

Tax Notes, Vol. 104, No. 13, September 20, 2004
Number of pages: 28 Posted: 18 Sep 2004 Last Revised: 09 Jun 2015
J. Clifton Fleming and Robert J. Peroni
Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law
Downloads 81 (296,315)
Citation 3

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33.

The Highly Avoidable Section 357(c): A Case Study in Traps for the Unwary and Some Positive Thoughts About Negative Basis

16 Journal of Corporation Law 1 (1990)
Number of pages: 32 Posted: 10 Nov 2013
J. Clifton Fleming
Brigham Young University - J. Reuben Clark Law School
Downloads 80 (298,447)

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corporate taxation, income tax, corporate formation

34.

Electronic Commerce and the State and Federal Tax Bases

Brigham Young University Law Review, No. 1, 2000
Number of pages: 4 Posted: 22 Jun 2000 Last Revised: 09 Jun 2015
J. Clifton Fleming
Brigham Young University - J. Reuben Clark Law School
Downloads 77 (305,269)

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35.

To What Degree Does Customary International Law Require Accommodation of a Source Country's Right to Tax High, Tax Low or Not Tax at All?

A Commitment to Excellence: Essays in Honor of Emeritus Professor Gabriel A. Moens (2018); ISBN: 9781925826203, BYU Law Research Paper No. 19-03
Number of pages: 13 Posted: 20 Dec 2018 Last Revised: 07 Mar 2019
J. Clifton Fleming
Brigham Young University - J. Reuben Clark Law School
Downloads 66 (332,453)

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International Income Taxation, Income Taxation, International Law

36.

Brief of Tax Law Professors As Amici Curiae in Support of Petitioner in Loudoun County, Virginia v. Dulles Duty Free, LLC

Number of pages: 33 Posted: 02 Feb 2018
University of Chicago - Law School, University of Michigan Law School, New York University School of Law, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Stanford Law School, University of Richmond - School of Law, University of Pennsylvania Law School, Yale University - Law School, University of Virginia School of Law, Louis D. Brandeis School of Law, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, Arizona State University (ASU) - Sandra Day O'Connor College of Law, Rutgers University and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 61 (346,033)

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37.

The Deceptively Disparate Treatment of Business and Investment Interest Expense Under a Cash-Flow Consumption Tax and a Schanz-Haig-Simons Income Tax

Florida Tax Review, Vol. 3, No. 8, pp. 544-561, 1997
Number of pages: 18 Posted: 20 Aug 2009
J. Clifton Fleming
Brigham Young University - J. Reuben Clark Law School
Downloads 41 (411,121)

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Income Tax, Consumption Tax, ,Cash Flow Tax, ,Interest Expense, Interest Deduction