Charles Edward Andrew Lincoln IV

Boston University

Teaching Assistant

595 Commonwealth Avenue

Boston, MA 02215

United States

  • Boston University

SCHOLARLY PAPERS

22

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SSRN CITATIONS
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1

CROSSREF CITATIONS

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

  • Boston University

Scholarly Papers (22)

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1.

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
Boston University
Downloads 236 (130,548)

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

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
Boston University
Downloads 176 (171,828)

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

3.

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
Boston University
Downloads 167 (181,761)

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Michael Porter; Analysis; Business

4.

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
Boston University
Downloads 106 (256,603)

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5.

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
Boston University
Downloads 106 (256,603)

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6.

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
Boston University
Downloads 103 (261,787)

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Hegel, Philosophy, Law

7.

The Tax Consequences of a Haunted House

Number of pages: 3 Posted: 25 Oct 2018
Charles Edward Andrew Lincoln IV
Boston University
Downloads 75 (319,304)

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

8.

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, Boston University and Texas A&M University (TAMU), School of Law, Students
Downloads 56 (371,778)

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Government, Public Policy, Economic Analysis

9.

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
Boston University
Downloads 54 (378,119)

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

10.

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
Boston University
Downloads 54 (378,119)

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Plato, Law, Constitution, United States

11.

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
Boston University
Downloads 48 (398,176)
Citation 1

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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
Boston University
Downloads 45 (408,713)

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13.

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
Boston University
Downloads 32 (461,469)

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14.

Law and Catastrophe in Shakespeare's King Lear

Number of pages: 10 Posted: 08 Jan 2018
Charles Edward Andrew Lincoln IV
Boston University
Downloads 31 (466,148)

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Shakespeare, law, literature, King Lear

15.

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
Boston University
Downloads 25 (497,074)

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16.

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
Boston University
Downloads 22 (514,329)

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Anthropology, comparative law

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18.

The Contractual and Tax Implications of The Phantom of the Opera

Number of pages: 8 Posted: 10 Mar 2019
Charles Edward Andrew Lincoln IV
Boston University
Downloads 6 (613,128)

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19.

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

Number of pages: 7 Posted: 16 Feb 2019
Charles Edward Andrew Lincoln IV
Boston University
Downloads 6 (613,128)

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Wagner, Law, Myth, Religion

20.

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
Boston University

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

21.

The Battle of the Alamo, a Tax Haven?

Posted: 29 Jan 2019
Charles Edward Andrew Lincoln IV
Boston University

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22.

Wittgenstein’s Language-Games And Gödel's Incompleteness Theorems As The Foundation Of Law

Number of pages: 14
Charles Edward Andrew Lincoln IV
Boston University
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Other Papers (3)

Total Downloads: 31
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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
Boston University
Downloads 15

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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
Boston University
Downloads 11

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