Author Page for J. Clifton Fleming

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

Reuven S. Avi-Yonah, Lily L. Batchelder, J. Clifton Fleming, David Gamage, Ari D. Glogower, Daniel J. Hemel, David Kamin, Mitchell Kane, Rebecca M. Kysar, David S. Miller, Darien Shanske, Daniel Shaviro and Manoj Viswanathan

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 UC Hastings Law

Downloads 59,603 (18)

Citation 2

Abstract:

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

David Kamin, David Gamage, Ari D. Glogower, Rebecca M. Kysar, Darien Shanske, Reuven S. Avi-Yonah, Lily L. Batchelder, J. Clifton Fleming, Daniel J. 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, 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 UC Hastings Law

Downloads 37,920 (53)

Citation 2

Abstract:

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 588 (55,213)

Abstract:

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 523 (63,956)

Abstract:

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 517 (64,893)

Citation 2

Abstract:

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 Boston College Law School

Downloads 440 (79,018)

Abstract:

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, UC Hastings Law, Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Los Angeles (UCLA) - School of Law

Downloads 367 (97,567)

Citation 1

Abstract:

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 347 (103,885)

Abstract:

9.

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 325 (111,767)

Abstract:

10.

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 324 (112,140)

Abstract:

11.

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 305 (119,717)

Citation 2

Abstract:

12.

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 287 (127,629)

Citation 1

Abstract:

13.

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 277 (132,435)

Abstract:

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 276 (132,952)

Citation 2

Abstract:

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 273 (134,502)

Abstract:

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 256 (143,565)

Abstract:

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 226 (162,083)

Abstract:

18.

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 224 (163,477)

Abstract:

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 218 (167,680)

Abstract:

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 214 (170,625)

Abstract:

21.

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 202 (180,116)

Citation 2

Abstract:

22.

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 187 (193,219)

Abstract:

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 165 (215,195)

Citation 3

Abstract:

24.

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 158 (223,276)

Citation 1

Abstract:

25.

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 153 (229,280)

Abstract:

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

Boston College Law School, Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law

Downloads 150 (233,014)

Citation 1

Abstract:

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 147 (236,884)

Abstract:

28.

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 George Washington University - Law School

Downloads 147 (236,884)

Citation 1

Abstract:

29.

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 137 (250,855)

Abstract:

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 133 (256,658)

Abstract:

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 120 (277,137)

Abstract:

32.

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, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, New York University (NYU), University of San Diego 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 104 (306,330)

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33.

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 96 (324,958)

Abstract:

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 93 (329,434)

Citation 2

Abstract:

35.

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 90 (336,310)

Abstract:

36.

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 81 (358,376)

Abstract:

37.

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 J. 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 76 (371,926)

Abstract:

38.

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

167 Tax Notes Fed. 2081 (2020)

Number of pages: 20 Posted: 13 Jul 2020

Stephen E. Shay, Reuven S. Avi-Yonah, Patrick Driessen, J. Clifton Fleming and Robert J. Peroni

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 63 (411,432)

Abstract:

39.

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 62 (414,725)

Abstract:

40.

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 47 (470,088)

J. Clifton Fleming

Brigham Young University - J. Reuben Clark Law School

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Scholarly Papers (40)

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