Charles Edward Andrew Lincoln IV

University of Groningen, Faculty of Law

Ph.D. Student

Groningen

Netherlands

  • University of Groningen, Faculty of Law

SCHOLARLY PAPERS

30

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

  • University of Groningen, Faculty of Law

Scholarly Papers (30)

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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
Downloads 1,750 (14,053)

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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
Downloads 1,241 (23,563)
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
Downloads 394 (106,297)

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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
Downloads 269 (159,357)

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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
Downloads 265 (161,818)

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

6.

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
Downloads 159 (257,705)

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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
Downloads 158 (259,011)

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8.

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
Downloads 156 (261,713)

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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
Downloads 90 (387,328)

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

10.

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
Downloads 89 (389,926)

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11.

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 and Texas A&M University (TAMU), School of Law, Students
Downloads 83 (406,611)

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Government, Public Policy, Economic Analysis

12.

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
Downloads 81 (412,413)

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13.

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
Downloads 81 (412,413)

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Shakespeare, law, literature, King Lear

14.

The Contractual and Tax Implications of The Phantom of the Opera

Downloads 77 (424,663)

The Contractual and Tax Implications of The Phantom of the Opera

Number of pages: 8 Posted: 20 Oct 2021
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law
Downloads 48 (543,404)

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phantom of the opera, contract, tax, literature, french, france, paris

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
Downloads 29 (653,376)

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15.

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
Downloads 72 (440,485)

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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
Downloads 58 (491,052)

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17.

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: 09 Sep 2021
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law
Downloads 58 (491,052)
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18.

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
Downloads 57 (494,943)

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Plato, Law, Constitution, United States

19.

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
Downloads 49 (528,975)

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

20.

Was Polllock V. Farmers’ Loan & Trust Co (1895) Decided Consistently with Existing Tax Principles?

Forthcoming, American Bar Association Tax Times - Summer 2021 Edition, University of Groningen Faculty of Law Research Paper No. 3/2021
Number of pages: 7 Posted: 13 Apr 2021 Last Revised: 12 Jul 2021
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law
Downloads 48 (533,532)

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Pollock, tax, direct tax, constitutional law, law, tax, indirect tax, history, Hamilton

21.

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
Downloads 28 (642,868)

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Anthropology, comparative law

22.

Crediting (or Not) Foreign Countries’ Digital Services Taxes Under Section 903

ABA Tax Times 2020, University of Groningen Faculty of Law Research Paper No. 56/2020
Number of pages: 4 Posted: 07 Feb 2021 Last Revised: 23 Jun 2021
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law
Downloads 19 (709,906)

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digital services tax, tax law, international tax law, foreign tax credits

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24.

Planning Possibilities For PPP Deductions

Tax Notes Federal, Volume 170, January 4, 2021, University of Groningen Faculty of Law Research Paper No. 2/2021
Number of pages: 6 Posted: 15 Apr 2021 Last Revised: 12 Jul 2021
Benjamin M. Willis and Charles Edward Andrew Lincoln IV
affiliation not provided to SSRN and University of Groningen, Faculty of Law
Downloads 15 (743,430)

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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.
Number of pages: 155 Posted: 11 Oct 2019 Last Revised: 31 Dec 2020
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law
Downloads 13 (761,547)

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

26.

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
Downloads 13 (761,547)

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Wagner, Law, Myth, Religion

27.

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
Downloads 10 (789,961)

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29.

What Is Money? The Debt – Promise To Pay – Answer To The Question Of Ownership

Suffolk Transnational Law Review, Forthcoming
Posted: 27 Jul 2022
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law

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ownership, international law, international tax law, money, debt, system of debt, philosophy of law, currency, treasury

30.

The Battle of the Alamo, a Tax Haven?

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

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Other Papers (4)

Total Downloads: 81
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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
Downloads 33

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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
Downloads 30

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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
Downloads 11

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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
Downloads 7

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