J. Clifton Fleming

Brigham Young University - J. Reuben Clark Law School

430 JRCB

Brigham Young University

Provo, UT 84602

United States

SCHOLARLY PAPERS

45

DOWNLOADS
Rank 204

SSRN RANKINGS

Top 204

in Total Papers Downloads

109,950

TOTAL CITATIONS
Rank 20,430

SSRN RANKINGS

Top 20,430

in Total Papers Citations

33

Scholarly Papers (45)

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, University of Missouri School of Law, Northwestern Pritzker School of Law, New York University School of Law, New York University School of Law, New York University School of Law, Fordham University School of Law, Proskauer Rose LLP, University of California, Davis - School of Law, New York University School of Law and UC Law, San Francisco
Downloads 60,074 (43)
Citation 7

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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, University of Missouri School of Law, Northwestern Pritzker School 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, New York University School of Law, New York University School of Law, Proskauer Rose LLP, New York University School of Law and UC Law, San Francisco
Downloads 38,911 (95)
Citation 2

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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 664 (82,471)

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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 Boston College Law School
Downloads 584 (97,256)
Citation 2

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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 Boston College Law School
Downloads 579 (98,311)
Citation 2

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International Taxation, Taxation, International, Fairness, Equity

6.

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
New York University School of Law, University of Michigan Law School, Stanford Law School, University of Southern California Gould School of Law, New York University School of Law, Fordham University School of Law, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, University of Missouri School of Law, Northwestern Pritzker School of Law, Stanford Law School, Elon University School of Law, Valparaiso University Law SchoolErnst & Young, University of Richmond - School of Law, University of Texas at Austin - School of Law, University of Illinois College of Law, University of Pennsylvania Carey Law School, Yale University - Law School, Yale Law School, University of Virginia School of Law, Kelley School of Business, 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, UC Law, San Francisco, Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 504 (116,712)
Citation 1

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

7.

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 Boston College Law School
Downloads 493 (119,847)

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Income Taxation, International Taxation, Transnational Taxation, Tax Policy

8.

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 440 (137,452)

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EU Law, Income Taxation, International Taxation, International Law

9.

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 410 (149,579)

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

10.

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 Boston College Law School
Downloads 409 (149,579)
Citation 1

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

11.

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 400 (153,347)

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Taxation, Transnational Taxation, International Taxation

12.

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 Boston College Law School
Downloads 394 (155,932)
Citation 2

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

13.

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 Boston College Law School
Downloads 352 (176,743)

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Taxation, Transnational Taxation, International Taxation

14.

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 Boston College Law School
Downloads 343 (182,409)
Citation 2

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

15.

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
Boston College Law School, Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law
Downloads 312 (201,130)

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

16.

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 Boston College Law School
Downloads 274 (230,483)

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

17.

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
Boston College Law School, Brigham Young University - J. Reuben Clark Law School and The University of Texas School of Law
Downloads 268 (236,606)
Citation 5

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18.

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 267 (236,606)

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

19.

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 266 (237,490)

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

20.

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 Boston College Law School
Downloads 261 (242,033)

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21.

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
Boston College Law School, Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law
Downloads 248 (254,930)

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22.

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 Boston College Law School
Downloads 245 (257,999)
Citation 2

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

23.

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 Boston College Law School
Downloads 242 (261,148)
Citation 3

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

24.

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 Boston College Law School
Downloads 228 (276,632)

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25.

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
Boston College Law School, Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law
Downloads 213 (295,101)
Citation 1

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26.

Ninth Circuit Brief of Law Academics and Professors as Amici Curiae in Opposition to the Petition for Rehearing En Banc in Altera v. Commissioner

Number of pages: 34 Posted: 18 Sep 2019
Indiana University Maurer School of Law, University of Texas at Austin - School of Law, Boston College Law School, University of South Carolina School of Law, University of Michigan Law School, New York University School of Law, George Washington University Law School, University of California, Irvine School of Law, Villanova University School of Law, Texas Tech University School of Law, New York University Law School, UC-Irvine School of Law, Brigham Young University - J. Reuben Clark Law School, Tax Clinic at Legal Services Center of Harvard Law School, University of Missouri School of Law, Northwestern Pritzker School of Law, New York University School of Law, University of Southern California Gould School of Law, University of Southern California Gould School of Law, Deceased, Fordham University School of Law, Yale University - Law School, University of Virginia School of Law, University of California, Irvine School of Law, University of Texas at Austin - School of Law, University of California, Davis - School of Law, New York University School of Law, New York University School of Law, University of Houston Law Center and University of California, Los Angeles (UCLA) - School of Law
Downloads 200 (313,068)

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Altera, transfer pricing, arm's length, Tax Court, en banc, Section 482, stock-based compensation

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 187 (332,882)

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Tax Simplification,Tax Expenditure Analysis, Tax Policy Criteria

28.

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
Boston College Law School, Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law
Downloads 182 (341,351)
Citation 1

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Income Taxation, International Taxation, Territorial Taxation, Tax Reform

29.

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 181 (343,089)

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international taxation, taxation, international, income taxation

30.

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 Boston College Law School
Downloads 163 (375,863)

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31.

What's the Problem That Prompted Pillar 2 and Is There a Better Solution?

Taxing Income and Consumption: The Development of International Tax Law and Policy, Forthcoming, BYU Law Research Paper No. 24-20
Number of pages: 10 Posted: 05 Jun 2024
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 Boston College Law School
Downloads 161 (379,788)

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International Taxation, Tax Competition, Pillar 2

32.

Is Unilateral Formulary Apportionment Better than the Status Quo?

The Allocation of Multinational Business Income: Reassessing the Formulary Apportionment Option (Wolters Kluwer 2020)
Number of pages: 18 Posted: 21 Aug 2020
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 Boston College Law School
Downloads 155 (392,391)

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International Taxation, Formulary Apportionment, Worldwide Taxation

33.

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 155 (392,391)

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

34.

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 151 (400,877)
Citation 2

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corporate taxation, income tax, corporate formation

35.

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 Last Revised: 01 Sep 2021
New York University School of Law, 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, University of Missouri School of Law, Northwestern Pritzker School of Law, Stanford Law School, University of Richmond - School of Law, University of Pennsylvania Carey Law School, Yale University - Law School, University of Virginia School of Law, Kelley School of Business, 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 144 (416,650)

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tax, taxation, public, policy, law, sales, use, state, export, multistate, amicus brief, Supreme Court, jurisprudence, stream of export, constitutional, constitution, commerce, due process, import-export, interstate, clause, stare decisis

36.

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 142 (421,239)

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

37.

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 129 (454,436)

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International Income Taxation, Income Taxation, International Law

38.

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 121 (477,600)

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39.

Why R&D Should Be Allocated To Subpart F and GILTI

167 Tax Notes Fed. 2081 (2020), U of Michigan Law & Econ Research Paper No. 20-033
Number of pages: 20 Posted: 13 Jul 2020 Last Revised: 09 Jun 2021
Boston College Law School, University of Michigan Law School, Independent, Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law
Downloads 118 (486,850)

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40.

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 93 (575,404)

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41.

Viewing the GILTI Tax Rates Through a Tax Expenditure Lens

177 Tax Notes Federal 1525, 108 Tax Notes International 1399, 106 Tax Notes State 967 (2022), U of Texas Law, Legal Studies Research Paper , BYU Law Research Paper No. 23-07
Number of pages: 12 Posted: 09 Jan 2023 Last Revised: 07 Jun 2023
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 Boston College Law School
Downloads 70 (676,058)

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International Taxation, Income Taxation, US International Income Taxation

42.

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 64 (707,806)

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

43.

Directions for U.S. International Tax Policy, A Response to Hanna and Wilson

48 The Journal of Corporation Law Digital 8 (2023), Boston College Law School Legal Studies Research Paper No. 619, BYU Law Research Paper No. 24-07
Number of pages: 18 Posted: 29 Nov 2023 Last Revised: 27 Apr 2024
Stephen E. Shay, J. Clifton Fleming and Robert J. Peroni
Boston College Law School, Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law
Downloads 62 (719,090)

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44.

Acknowledging (Celebrating? Regretting?) Sixty Years of Subpart F

51 INTERTAX 519, Issue 6 & 7 (2023), BYU Law Research Paper No. 24-10
Number of pages: 5 Posted: 20 Dec 2023 Last Revised: 13 Mar 2024
J. Clifton Fleming
Brigham Young University - J. Reuben Clark Law School
Downloads 48 (808,484)

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International Tax, Income Tax, Deferral

45.

The U.S. Tax System's Curious Embrace of Manufacturing Job Losses

Reprinted from Tax Notes Federal, October 7, 2024, p. 35, BYU Law Research Paper No. 25-02
Number of pages: 10 Posted: 01 Nov 2024
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, The University of Texas School of Law and Boston College Law School
Downloads 43 (846,217)

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International Taxation, Income Taxation