David Koontz

Independent

No Address Available

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 46,286

SSRN RANKINGS

Top 46,286

in Total Papers Downloads

890

SSRN CITATIONS

0

CROSSREF CITATIONS

1

Scholarly Papers (10)

1.

Profit Shifting: Effectively Connected Income and Financial Statement Risks

Journal of Accountancy, February 2016
Number of pages: 16 Posted: 06 Feb 2016
Thomas Kelley, David Koontz and Jeffery M. Kadet
Independent, Independent and University of Washington - School of Law
Downloads 257 (119,685)

Abstract:

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International taxation, Profit shifting, APB23, FIN48, transfer pricing, effectively connected income, ECI, financial statement risk

2.

Profit-Shifting Structures: Making Ethical Judgments Objectively, Part 1

Tax Notes, Vol. 151, No. 13, 2016
Number of pages: 14 Posted: 01 Aug 2016
Jeffery M. Kadet and David Koontz
University of Washington - School of Law and Independent
Downloads 154 (192,728)

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Profit shifting, international taxation, corporate governance, effectively connected income, ECI, Apple, Caterpillar, Microsoft, subpart F, transfer pricing, check-the-box

3.

Effects of the New Sourcing Rule: ECI and Profit Shifting

Tax Notes, 2018
Number of pages: 12 Posted: 15 Jul 2018
David Koontz and Jeffery M. Kadet
Independent and University of Washington - School of Law
Downloads 153 (193,795)

Abstract:

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Section 863(b), Sourcing, Sourcing of Income, International Taxation, Profit Shifting, Effectively Connected Income, ECI, U.S. Trade or Business

4.

Profit-Shifting Structures: Making Ethical Judgments Objectively, Part 2

Tax Notes, Vol. 152, No. 1, 2016
Number of pages: 12 Posted: 01 Aug 2016
Jeffery M. Kadet and David Koontz
University of Washington - School of Law and Independent
Downloads 114 (243,807)

Abstract:

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Profit shifting, international taxation, corporate governance, effectively connected income, ECI, Apple, Caterpillar, Microsoft, subpart F, transfer pricing, check-the-box

5.

Profit-Shifting Structures and Unexpected Partnership Status

Tax Notes, Vol. 151, No. 3, 2016
Number of pages: 13 Posted: 02 May 2016
Jeffery M. Kadet and David Koontz
University of Washington - School of Law and Independent
Downloads 72 (326,663)

Abstract:

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Partnership, profit-shifting, international taxation, check-the-box, entity classification, 7701-3, effectively connected income, trade or business in the U.S.

6.

Transitioning From GILTI to FDII? Foreign Branch Income Issues

Number of pages: 8 Posted: 01 Aug 2019
Jeffery M. Kadet and David Koontz
University of Washington - School of Law and Independent
Downloads 57 (368,526)

Abstract:

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international taxation, FDII, GILTI, Foreign-Derived Intangible Income, Global Low-Taxed Income, ECI, Effectively connected income

7.

Internet Platform Companies and Base Erosion — Issue and Solution

Tax Notes, Vol. 157, No. 10, December 2017
Number of pages: 7 Posted: 09 Jan 2018
David Koontz and Jeffery M. Kadet
Independent and University of Washington - School of Law
Downloads 44 (412,357)

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Tax Reform, Profit-Shifting, Effectively Connected Income, ECI, International Taxation

8.

Submission to IRS and Treasury Concerning Notice 2018-43, 2018-2019 Priority Guidance Plan - International Tax Issues Including Profit Shifting

Number of pages: 49 Posted: 15 Aug 2018
Jeffery M. Kadet and David Koontz
University of Washington - School of Law and Independent
Downloads 22 (514,329)

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Profit Shifting, Notice 2-43, Sourcing Of Income, Subpart F, Entity Classification Rules, Check-The-Box, Manufacturing Branch Rule, Tax Treaties

9.

Letter to IRS Concerning Notice 2017-28, 2017-2018 Priority Guidance Plan - Sourcing, Partnership, and Effectively Connected Income Matters

Number of pages: 6 Posted: 05 Jun 2017
Jeffery M. Kadet and David Koontz
University of Washington - School of Law and Independent
Downloads 9 (593,363)
Citation 1

Abstract:

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Profit Shifting, Partnerships, Effectively Connected Income

10.

Submission to IRS and Treasury Concerning Notice 2019-30, 2019-2020 Priority Guidance Plan - International Tax Issues Including Profit Shifting

Number of pages: 47 Posted: 18 Jun 2019
Jeffery M. Kadet and David Koontz
University of Washington - School of Law and Independent
Downloads 8 (599,867)

Abstract:

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Profit Shifting, Notice 2-43, Sourcing Of Income, Subpart F, Entity Classification Rules, Check-The-Box, Manufacturing Branch Rule, Tax Treaties