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J. Clifton Fleming

Brigham Young University - J. Reuben Clark Law School

430 JRCB

Brigham Young University

Provo, UT 84602

United States

  • Brigham Young University - J. Reuben Clark Law School

SCHOLARLY PAPERS

35

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90,375

CITATIONS
Rank 17,283

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Top 17,283

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19

Scholarly Papers (35)

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1.

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 356 (55,730)
Citation 3

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International Taxation, Taxation, International, Fairness, Equity

2.

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 351 (51,490)

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International taxation, income taxation, taxation federal

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 291 (48,819)

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permanent establishment, international taxation, source taxation, tax treaties

4.

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 283 (86,268)

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Taxation, Transnational Taxation, International Taxation

5.

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 263 (65,649)
Citation 1

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Income Taxation, International Taxation, Transnational Taxation, Tax Policy

6.

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 247 (87,466)
Citation 5

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Taxation, Transnational Taxation, International Taxation

7.

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 180 (112,877)

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

8.

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 176 (129,370)

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

9.

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 153 (139,951)

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

10.

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 141 (116,845)

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

11.

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 122 (182,944)
Citation 4

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international taxation, taxation, international, income taxation

12.

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 104 (217,010)
Citation 1

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

13.

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 101 (196,424)

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

14.

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 90 (142,730)

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

15.

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 83 (210,278)
Citation 2

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16.

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 66 (148,489)

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

17.

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 64 (186,204)

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Income Taxation, International Taxation, Territorial Taxation, Tax Reform

18.

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 58 (287,086)

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19.

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 51 (272,347)
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20.

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 49 (289,315)

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corporate taxation, income tax, corporate formation

21.

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 32 (382,790)

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

22.

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 17 (114,326)

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

23.

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
Daniel Jacob Hemel, Reuven S. Avi-Yonah, Lily L. Batchelder, Samuel D. Brunson, J. Clifton Fleming, David Gamage, Ari D. Glogower, Jacob Goldin, Hayes Holderness, Michael S. Knoll, Zachary D. Liscow, Ruth Mason, Goldburn Maynard, Richard D. Pomp, James R. Repetti, Julie Roin, Erin A. Scharff, Jay A. Soled and Edward A. Zelinsky
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 0 (369,032)

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24.

The Games They Will Play: An Update on the Conference Committee Tax Bill

Number of pages: 30 Posted: 28 Dec 2017 Last Revised: 26 Feb 2018
David Kamin, David Gamage, Ari D. Glogower, Rebecca M. Kysar, Darien Shanske, Reuven S. Avi-Yonah, Lily L. Batchelder, J. Clifton Fleming, Daniel Jacob Hemel, Mitchell Kane, David S. Miller, Daniel Shaviro and Manoj Viswanathan
New York University School of Law, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Brooklyn Law School, 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
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Tax, Legislation, Tax Planning, Reform, Loopholes, Tax Cuts and Jobs Act (TCJA)

25.

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

Number of pages: 35 Posted: 13 Dec 2017 Last Revised: 20 Feb 2018
David Kamin, David Gamage, Ari D. Glogower, Rebecca M. Kysar, Darien Shanske, Reuven S. Avi-Yonah, Lily L. Batchelder, J. Clifton Fleming, Daniel Jacob Hemel, Mitchell Kane, David S. Miller, Daniel Shaviro and Manoj Viswanathan
New York University School of Law, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Brooklyn Law School, 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
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Tax, Legislation, Tax Planning, Reform, Loopholes, Tax Cuts and Jobs Act (TCJA)

26.

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
Daniel Jacob Hemel, Reuven S. Avi-Yonah, Joseph Bankman, Jordan M. Barry, Lily L. Batchelder, John R. Brooks, Samuel D. Brunson, J. Clifton Fleming, David Gamage, Ari D. Glogower, Jacob Goldin, Andrew J. Haile, David Herzig, Hayes Holderness, Calvin H. Johnson, Richard L. Kaplan, Michael S. Knoll, Zachary D. Liscow, Yair Listokin, Ruth Mason, Goldburn Maynard, Orly Mazur, Susan C. Morse, Richard D. Pomp, James R. Repetti, Julie Roin, Daniel Schaffa, Erin A. Scharff, Daniel Shaviro, Jay A. Soled, Sloan G. Speck, Kirk J. Stark, John A. Swain, Adam B. Thimmesch, Manoj Viswanathan, Edward A. Zelinsky and Eric M. Zolt
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, Valparaiso University Law School, 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 0 (121,519)

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

27.

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 0 (221,297)

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

28.

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 0 (157,929)

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29.

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 0 (188,397)

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

30.

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 0 (105,693)

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EU Law, Income Taxation, International Taxation, International Law

31.

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 0 (142,730)

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32.

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 0 (212,935)

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33.

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 0 (129,370)

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34.

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 0 (219,826)

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Tax Simplification,Tax Expenditure Analysis, Tax Policy Criteria

35.

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 0 (230,259)

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