Charles Edward Andrew Lincoln IV

University of Groningen, Faculty of Law

Ph.D. Student

Groningen

Netherlands

SCHOLARLY PAPERS

35

DOWNLOADS
Rank 11,766

SSRN RANKINGS

Top 11,766

in Total Papers Downloads

7,698

SSRN CITATIONS
Rank 169,925

SSRN RANKINGS

Top 169,925

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 (35)

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 2,120 (14,066)
Citation 1

Abstract:

Loading...

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 1,765 (18,694)
Citation 1

Abstract:

Loading...

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 515 (102,897)

Abstract:

Loading...

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

4.

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 478 (112,569)

Abstract:

Loading...

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

5.

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 324 (174,576)

Abstract:

Loading...

Hegel, Philosophy, Law

6.

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 246 (231,391)

Abstract:

Loading...

7.

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 209 (270,181)

Abstract:

Loading...

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
Downloads 198 (283,860)

Abstract:

Loading...

9.

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 157 (347,797)

Abstract:

Loading...

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 153 (355,469)

Abstract:

Loading...

11.

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 136 (390,288)

Abstract:

Loading...

Shakespeare, law, literature, King Lear

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
Downloads 127 (411,583)

Abstract:

Loading...

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 75 (592,846)

Abstract:

Loading...

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 50 (731,102)

Abstract:

Loading...

14.

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 124 (418,979)

Abstract:

Loading...

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

15.

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 107 (467,442)

Abstract:

Loading...

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

16.

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 105 (473,823)

Abstract:

Loading...

Government, Public Policy, Economic Analysis

17.

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 93 (513,885)

Abstract:

Loading...

18.

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 84 (547,288)
Citation 1

Abstract:

Loading...

19.

A Homeric Analysis of the US Constitution

University of Groningen Faculty of Law Research Paper No.7/2023
Number of pages: 55 Posted: 11 May 2023 Last Revised: 13 Jul 2023
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law
Downloads 79 (567,678)

Abstract:

Loading...

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 78 (571,807)

Abstract:

Loading...

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

21.

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 78 (571,807)

Abstract:

Loading...

Plato, Law, Constitution, United States

Abstract:

Loading...

23.

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 56 (679,420)

Abstract:

Loading...

Anthropology, comparative law

24.

A Homeric Analysis of the U.S. Constitution: Ancient Greek Poetry as a Means of Interpretation

University of Groningen Faculty of Law Research Paper No.8/2023
Number of pages: 55 Posted: 14 Dec 2022 Last Revised: 13 Jul 2023
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law
Downloads 38 (797,509)

Abstract:

Loading...

Homeric poetry, constitutional law, interpretation, law, legal studies, Ancient Greek poetry, literature, poetry

25.
Downloads 36 (812,820)

Abstract:

Loading...

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 36 (812,820)

Abstract:

Loading...

Wagner, Law, Myth, Religion

27.

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 35 (820,657)

Abstract:

Loading...

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

Abstract:

Loading...

29.

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 29 (870,760)

Abstract:

Loading...

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

30.

A Dumézilian Trifunctionalist Analysis of the U.S. Constitution

Elon Law Review, Vol. 16, 2024, University of Groningen Faculty of Law Research Paper No.5/2024
Number of pages: 63 Posted: 29 Feb 2024 Last Revised: 22 May 2024
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law
Downloads 26 (898,018)

Abstract:

Loading...

31.

Was Atwater v. Lago Vista Decided Correctly? The Fourth Amendment's Shadow and Simulacra of Police Brutality and the American Dream

Charles Lincoln, Was Atwater v. Lago Vista Decided Correctly? The Fourth Amendment's Shadow and Simulacra of Police Brutality and the American Dream, 28 Barry L. Rev. 83 (2023). , University of Groningen Faculty of Law Research Paper No.13/2023
Number of pages: 22 Posted: 24 May 2023 Last Revised: 13 Jul 2023
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law
Downloads 26 (898,018)

Abstract:

Loading...

32.

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 24 (916,603)

Abstract:

Loading...

33.

A Dumezilian Trifunctionalist Analysis of the US Constitution

University of Groningen Faculty of Law Research Paper No.12/2023
Posted: 01 May 2023 Last Revised: 13 Jul 2023
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law

Abstract:

Loading...

34.

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

Suffolk Transnational Law Review, Forthcoming, University of Groningen Faculty of Law Research Paper 2022 23
Posted: 27 Jul 2022 Last Revised: 26 Sep 2022
Charles Edward Andrew Lincoln IV
University of Groningen, Faculty of Law

Abstract:

Loading...

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

35.

The Battle of the Alamo, a Tax Haven?

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

Abstract:

Loading...

Other Papers (4)

Total Downloads: 191
1.

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 54

Abstract:

Loading...

2.

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 53

Abstract:

Loading...

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

3.

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 51

Abstract:

Loading...

Tax Reform, US Congress

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 33

Abstract:

Loading...