Charles Edward Andrew Lincoln IV

University of Groningen, Faculty of Law, Students

Ph.D. Student

Groningen

Netherlands

Boston University

Teaching Assistant

595 Commonwealth Avenue

Boston, MA 02215

United States

Texas A&M University School of Law

Teaching Assistant

1515 Commerce St.

Fort Worth, TX 76102

United States

SCHOLARLY PAPERS

27

DOWNLOADS
Rank 19,942

SSRN RANKINGS

Top 19,942

in Total Papers Downloads

2,716

SSRN CITATIONS
Rank 113,319

SSRN RANKINGS

Top 113,319

in Total Papers Citations

2

CROSSREF CITATIONS

0

Ideas:
“  Writing on ideas relating to international taxation and the structure of law. Pillars: Classics and Philosophy. Anthropology. Government.  ”

Scholarly Papers (27)

1.

Porter Analysis: A Business Strategy of Amazon.com Through a Value Chain and Comparative Advantage Analysis of Amazon's Trademarks and Intangibles

Number of pages: 18 Posted: 31 Aug 2018
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law, Students
Downloads 741 (37,526)

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Michael Porter; Analysis; Business

2.

Porter Analysis: A Business Strategy of Amazon.Com Through a Value Chain and Comparative Advantage Analysis of Amazon’s Trademarks and Intangibles

Practical Guide to U.S. Transfer Pricing, 3rd Edition (2018)
Number of pages: 20 Posted: 18 Dec 2018
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law, Students
Downloads 494 (63,483)
Citation 1

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Amazon, economics, Porter Analysis, Business, law, transfer pricing

3.

Approaches to Attribution of Profits in International Corporate Permanent Establishments’ Taxable Separate Entities

Charles Lincoln, The Myth of the Separate Enterprise: Approaches to Attribution of Profits in International Corporate Permanent Establishments’ Taxable Separate Entities, 22 Trinity L. Rev. 30 (2017).
Number of pages: 17 Posted: 17 Feb 2017 Last Revised: 02 Dec 2017
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law, Students
Downloads 297 (114,417)

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International Tax Law, Tax, Permanent Establishments, Separate Entities, Law

4.

Hegelian Dialectical Analysis of United States Election Laws

Charles Lincoln, Hegelian Dialectical Analysis of U.S. Voting Laws 42 U. Dayton L. Rev. 87 (2017).
Number of pages: 30 Posted: 04 Aug 2015 Last Revised: 29 May 2017
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law, Students
Downloads 154 (214,095)

Abstract:

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Hegel, Philosophy, Law

5.

Are International Tax Treaties Compatible with Controlled Foreign Corporation (CFC) Rules? A Technical and a Political History Approach for a Normative Result

Number of pages: 23 Posted: 08 Aug 2018
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law, Students
Downloads 136 (235,469)

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CFC, International Tax Treaties, International Law, Article 7, OECD, Business Profits

6.

Amazon Inc., BEPS, and the New Method of Risk Allocation: Comparing U.S. Jurisprudence and OECD Approaches to Risk Allocation in the Post-BEPS Era of Transfer Pricing

Number of pages: 92 Posted: 15 Nov 2017
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law, Students
Downloads 128 (246,790)

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7.

Is Incorporation Really Better than Central Management and Control for Testing Corporate Residency? An Answer to Corporate Tax Evasion and Inversion

Charles Edward Andrew Lincoln IV, Is Incorporation Really Better Than Central Management and Control for Testing Corporate Residency? An Answer to Corporate Tax Evasion and Inversion, 43 Ohio N.U. L. Rev. 359 (2017).
Number of pages: 14 Posted: 17 Feb 2017 Last Revised: 28 May 2017
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law, Students
Downloads 122 (255,868)

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8.

Chapter 34 The Value Chain: A Study of the Durable Medical Equipment Industry

Number of pages: 9 Posted: 16 Nov 2018
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law, Students
Downloads 84 (328,612)

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9.

The Tax Consequences of a Haunted House

Number of pages: 3 Posted: 25 Oct 2018
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law, Students
Downloads 79 (340,857)

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tax, basis, theory, law school, education, macbeth, shakespeare

10.

Buy America: An Analysis of U.S. Domestic Preference Legislation for the North American Strategy for Competitiveness

Number of pages: 62 Posted: 17 May 2016
James Dean, Stephanie Gullo, Rachel Marsh, Charles Edward Andrew Lincoln IV and Michael Sankey
Texas A&M University - George Bush School of Government and Public Service, Federal Reserve Banks - Federal Reserve Bank of Dallas, Texas A&M University - George Bush School of Government and Public Service, University of Groningen, Faculty of Law, Students and Texas A&M University (TAMU), School of Law, Students
Downloads 68 (370,539)

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Government, Public Policy, Economic Analysis

11.

A Structural Etiology of the U.S. Constitution

Journal of Legislation, Vol. 43, No. 122, 2016
Number of pages: 24 Posted: 17 May 2016 Last Revised: 18 Dec 2016
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law, Students
Downloads 55 (412,026)

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Plato, Law, Constitution, United States

12.

The OECD and the U.S. Regarding Risk Allocation

Practical Guide to U.S. Transfer Pricing, 3rd Edition (2018)
Number of pages: 29 Posted: 18 Dec 2018
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law, Students
Downloads 54 (415,289)

Abstract:

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13.

A New Deal for Europe? The Commerce Clause as the Solution to Tax Discrimination and Double Taxation in the European Union

Charles Edward Andrew Lincoln IV, A New Deal for Europe? The Commerce Clause as the Solution to Tax Discrimination and Double Taxation in the European Union, 11 J. Bus. Entrepreneurship & L. 115 (2018)
Number of pages: 21 Posted: 21 Oct 2017 Last Revised: 04 May 2018
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law, Students
Downloads 54 (415,289)
Citation 1

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14.

Basis Adjustments for the Sale of Stock from a Lower Tier CFC to an Upper Tier CFC Regarding 961(c) and the Effects on GILTI Tested Income of Upper-Tier CFCs

Number of pages: 5 Posted: 24 Feb 2020
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law, Students
Downloads 47 (441,027)

Abstract:

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15.

Law and Catastrophe in Shakespeare's King Lear

Number of pages: 10 Posted: 08 Jan 2018
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law, Students
Downloads 40 (469,777)

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Shakespeare, law, literature, King Lear

16.

The Silmarillion and the Lord of the Rings as a Lens into Constitutional Interpretation: A Possible Synthesis of Natural and Positive Law

Number of pages: 14 Posted: 09 Dec 2017
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law, Students
Downloads 40 (469,777)

Abstract:

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17.

Wittgenstein’s Language-Games and Gödel’s Incompleteness Theorems As the Foundation of Law

Number of pages: 14 Posted: 18 Oct 2019
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law, Students
Downloads 36 (487,502)

Abstract:

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18.

A Brief Historical Sketch of an Anthropological Analysis of the Development of International and Comparative Law

Number of pages: 20 Posted: 17 Nov 2017
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law, Students
Downloads 25 (545,669)

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Anthropology, comparative law

19.

The Contractual and Tax Implications of The Phantom of the Opera

Number of pages: 8 Posted: 10 Mar 2019
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law, Students
Downloads 18 (590,535)

Abstract:

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20.

Impact of Basis Adjustment for Sale of Lower-Tier CFC Stock on Upper-Tier GILTI and Subpart F

ABA Tax Times May 2020
Number of pages: 6 Posted: 29 Jun 2020
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law, Students
Downloads 13 (624,338)

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international tax, TCJA, GILTI, subpart F, CFC, basis adjustments

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22.
Downloads 8 (660,115)

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23.

Richard Wagner's Operas and the Law: Myth, Covenant, and Religion

Number of pages: 7 Posted: 16 Feb 2019
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law, Students
Downloads 7 (667,312)

Abstract:

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Wagner, Law, Myth, Religion

24.

Χεγκελιανό διαλεκτική ανάλυση του ΗΠΑ Οι νόμοι ψηφοφορίας (Hegelian Dialectical Analysis of United States Election Laws)

Number of pages: 27 Posted: 29 Jun 2020
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law, Students
Downloads 3 (697,891)

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25.

Development and Purchase of Technological Intellectual Properties Including Patents and Trade Secrets

Chapter 3: Charles Lincoln, Development and Purchase of Technological Intellectual Properties Including Patents and Trade Secrets, William Byrnes, Taxation of Intellectual Property and Technology (2019), Lexis Nexis. Chapter Update Editor.
Posted: 11 Oct 2019
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law, Students

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intellectual property, taxation, deductions, costs, corporate structures, Indopco

26.

The Battle of the Alamo, a Tax Haven?

Posted: 29 Jan 2019
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law, Students

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27.

Foreign Tax & Trade Briefs Greece

Foreign Tax & Trade Briefs Lexis Nexis
Number of pages: 39
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law, Students
Downloads 0

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Other Papers (4)

Total Downloads: 52
1.

What are the Implications for Partnerships and Partnership Taxation Under the Republican Proposals for Tax Reform

Int'l Fin. Law Prof Blog (Tuesday, November 21, 2017)
Number of pages: 7 Posted: 03 Dec 2017
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law, Students
Downloads 22

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Tax Reform, US Congress

2.

Aristotle and Animal Law: The Case for Habeas Corpus for Animals

Number of pages: 3 Posted: 30 Dec 2017
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law, Students
Downloads 21

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3.

A Poststructural Analysis of the Syllogistic Premises of Maurbury v. Madison: The Federalists' Penumbra in the Judiciary Act of 1789 and the Cornerstone of Democracy

Number of pages: 5 Posted: 27 Oct 2018
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law, Students
Downloads 7

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Constitutional Law, Judicial Review, Article III, Supreme Court of the United States

4.

John Donne's Sonnets and the Meditative Tradition: A Post-Modernistic Humanistic and Historical Exploration

Number of pages: 4 Posted: 11 Sep 2018
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law, Students
Downloads 2

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