Bret Wells

University of Houston Law Center

Professor

4604 Calhoun Road

Houston, TX 77204-6060

United States

SCHOLARLY PAPERS

29

DOWNLOADS
Rank 6,391

SSRN RANKINGS

Top 6,391

in Total Papers Downloads

6,323

CITATIONS

0

Scholarly Papers (29)

1.

Tax Base Erosion: Reformation of Section 482’s Arm’s Length Standard

15 Florida Tax Review 737 (2014), U of Houston Law Center No. 2014-A-7
Number of pages: 61 Posted: 16 Aug 2013 Last Revised: 01 May 2014
Bret Wells and Cym Lowell
University of Houston Law Center and McDermott, Will & Emery
Downloads 674 (34,413)

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2.

Tax Base Erosion and Homeless Income: Collection at Source is the Linchpin

65 Tax Law Review 535, U of Houston Law Center No. 2011-A-6
Number of pages: 85 Posted: 19 Jul 2011 Last Revised: 14 Sep 2012
Bret Wells and Cym Lowell
University of Houston Law Center and McDermott, Will & Emery
Downloads 544 (45,561)

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International Tax Reform, Subpart F, Deferral, Territorial Taxation, Tax Treaty, Homeless Income, Stateless Income, Base Erosion, Transfer Pricing, Income Shifting, Abuse of Treaties, Source Country Taxation, Homeless Income

3.

Economic Substance Doctrine: How Codification Changes Decided Cases

Florida Tax Review, Vol. 10, p. 411, 2010, U of Houston Law Center No. 2010-A-39
Number of pages: 48 Posted: 18 Nov 2010 Last Revised: 12 Jan 2011
Bret Wells
University of Houston Law Center
Downloads 483 (52,960)

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Judicial Responsibility, Economic Substance Doctrine, Tax Shelters, Statutory Interpretation, Purposivism, Textualism, Coltec, Gregory, Sham Transaction Doctrine, Substance Over Form Doctrine, Business Purpose, Tax Avoidance, Tax Practice

4.

Income Tax Treaty Policy in the 21st Century: Residence vs. Source

5 Columbia Journal of Tax Law 1 (2013), U of Houston Law Center No. 2014-A-2
Number of pages: 39 Posted: 19 Jan 2014
Bret Wells and Cym Lowell
University of Houston Law Center and McDermott, Will & Emery
Downloads 471 (54,706)

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tax treaty, transfer pricing, BEPS, earning stripping, international taxation, international tax policy, model tax treaty

5.

Disposable Personal Goodwill, Frosty the Snowman, and Martin Ice Cream All Melt Away in the Bright Sunlight of Analysis

91 Nebraska Law Review 170 (2012), U of Houston Law Center No. 2011-A-10
Number of pages: 45 Posted: 16 Dec 2011 Last Revised: 20 Feb 2015
Bret Wells and Craig M Bergez
University of Houston Law Center and Porter Hedges LLP
Downloads 378 (71,352)

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Martin Ice Cream, intangibles, marketing intangibles, goodwill, personal goodwill, residual goodwill

6.

What Corporate Inversions Teach About International Tax Reform

Tax Notes, Vol. 127, No. 12, 2010, U of Houston Law Center No. 2010-A-28
Number of pages: 23 Posted: 19 Jun 2010
Bret Wells
University of Houston Law Center
Downloads 365 (74,323)

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7.

Cant and the Inconvenient Truth About Corporate Inversions

Tax Notes, Vol. 136, p. 429, July 2012, U of Houston Law Center No. 2012-A-14
Number of pages: 12 Posted: 01 Aug 2012
Bret Wells
University of Houston Law Center
Downloads 301 (92,458)

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Territorial Tax Regime, Corporate Inversions, Expatriations, Section 7874, International Tax Reform, Tax Competitiveness

8.

Corporate Inversions and Whack-a-Mole Tax Policy

143 Tax Notes 1429 (2014), U of Houston Law Center No. 2014-A-66
Number of pages: 6 Posted: 29 Jun 2014 Last Revised: 26 Jul 2014
Bret Wells
University of Houston Law Center
Downloads 295 (94,539)

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Section 7874, corporate inversions, international tax reform, base erosion

9.

International Tax Reform By Means of Corporate Integration

Forthcoming, Florida Tax Review (Fall 2016), U of Houston Law Center No. 2016-A-6
Number of pages: 67 Posted: 23 Apr 2016 Last Revised: 15 Feb 2017
Bret Wells
University of Houston Law Center
Downloads 271 (103,470)

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international tax tax reform, base erosion and profit shifting, BEPS, earning stripping, corporate integration, dividend paid deduction

10.

The Foreign Tax Credit War

Brigham Young University Law Review, 2016, Forthcoming, U of Houston Law Center No. 2015-A-15
Number of pages: 73 Posted: 16 Aug 2015 Last Revised: 04 Mar 2017
Bret Wells
University of Houston Law Center
Downloads 255 (110,355)

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International Taxation, Base Erosion and Profit Shifting, Earning Stripping, Foreign Tax Credit, Section 901, Section 901(m), Section 904, Section 907, STARS, Section 7701(o), international double taxation

11.

Adopting the More Likely than Not Standard for Tax Returns

Tax Notes, Vol. 127, p. 451, April 2010
Number of pages: 7 Posted: 15 Jul 2010
Bret Wells
University of Houston Law Center
Downloads 226 (124,712)

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tax reform, tax noncompliance, tax returns

12.

'Territorial' Tax Reform: Homeless Income is the Achilles Heel

12 Houston Business and Tax Law Journal 1 (2012), U of Houston Law Center No. 2012-A-13
Number of pages: 82 Posted: 19 Jul 2012
Bret Wells
University of Houston Law Center
Downloads 202 (138,807)

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International Taxation, Subpart F, Tax Reform, Territorial Taxation, Homeless Income, Stateless Income, Section 965, Tax Reform Act of 2011

13.

New Schedule UTP: ‘Uncertain Tax Positions in the Age of Transparency’

Baylor Law Review, Vol. 63, No. 2, 2011, U of Houston Law Center No. 2011-A-5
Number of pages: 49 Posted: 12 Jul 2011
Bret Wells
University of Houston Law Center
Downloads 186 (149,913)

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Schedule UTP, Attorney-Client Privilege, Tax Accrual Workpapers, FIN 48 Workpapers, Announcement 2010-30, Uncertain Tax Positions

14.

Voluntary Compliance: ‘This Return Might Be Correct But Probably Isn't’

Virginia Tax Review, Vol. 29, p. 645, 2010, U of Houston Law Center No. 2010-A-26
Number of pages: 51 Posted: 23 Aug 2010
Bret Wells
University of Houston Law Center
Downloads 183 (152,099)

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tax return, tax reporting standards, tax accrual workpapers

15.

Pass-Through Entity Taxation: A Tempest in the Tax Reform Teapot

14 Hous. Bus. & Tax L.J. 1 (2013), U of Houston Law Center No. 2014-A-76
Number of pages: 23 Posted: 17 Sep 2014
Bret Wells
University of Houston Law Center
Downloads 180 (154,349)

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Tax Reform, Subchapter C reform, Pass-through entities, Corporate Tax Rate, Section 7701, Partnership Taxation, Disregarded Entities

16.

Revisiting Section 367(d): How Treasury Took the Bite Out of Section 367(d) and What Should Be Done About It

16 Florida Tax Review 519 (2014), U of Houston Law Center No. 2014-A-80
Number of pages: 65 Posted: 22 Nov 2014 Last Revised: 25 Nov 2014
Bret Wells
University of Houston Law Center
Downloads 159 (172,111)

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International Taxation, Base Erosion and Profit Shifting, Earning Stripping, Transfer Pricing, Section 367(d), IP migration

17.

Ninth Circuit Brief of Amici Curiae J. Richard Harvey, Leandra Lederman, Ruth Mason, Susan Morse, Stephen Shay and Bret Wells in Altera Corp. v. Commissioner, in Support of Respondent-Appellant Commissioner

Number of pages: 45 Posted: 08 Jul 2016 Last Revised: 02 Sep 2016
University of Texas at Austin - School of Law, Villanova University School of Law and Graduate Tax Program, Indiana University Maurer School of Law, University of Virginia School of Law, Harvard Law School and University of Houston Law Center
Downloads 152 (178,836)

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Cost-Sharing, Clear Reflection of Income, Comparability, Arm's Length Standard, Arbitrary, Capricious

18.

Please Give Us One More Oil Boom – I Promise Not to Screw It Up this Time: The Broken Promise of Casinghead Gas Flaring in the Eagle Ford Shale

9 Tex. J. Oil, Gas & Energy L. 319 (2014), U of Houston Law Center No. 2014-A-4
Number of pages: 37 Posted: 07 Feb 2014 Last Revised: 15 Jul 2014
Bret Wells
University of Houston Law Center
Downloads 138 (193,484)

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Casinghead Gas, flaring, reasonable prudent operator, Rule 32, negligence, waste, oil and gas, cessation of production, no-flare orders, Sprayberry, shale gas, shale oil

19.

Get With the BEAT

Tax Notes, February 19, 2018, p. 1023., U of Houston Law Center No. 2018-A-4
Number of pages: 11 Posted: 20 Mar 2018
Bret Wells
University of Houston Law Center
Downloads 137 (194,602)

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BEAT, base erosion anti-abuse tax, inbound taxation, earning stripping, base erosion and profit shifting, BEPS

20.

The Beat and Treaty Overrides: A Brief Response to Rosenbloom and Shaheen

U of Houston Law Center Research Paper, U of Michigan Law & Econ Research Paper No. 18-019, U of Michigan Public Law Research Paper No. 617
Number of pages: 16 Posted: 17 Aug 2018 Last Revised: 27 Aug 2018
Bret Wells and Reuven S. Avi-Yonah
University of Houston Law Center and University of Michigan Law School
Downloads 113 (228,509)

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Section 59A, BEAT, Base Erosion Anti-Abuse Tax, Alternative Minimum Tax, Treaty Override

21.

Reform of Corporate Distributions in Subchapter C

37 Virginia Tax Review 365 (2018), U of Houston Law Center No. 2018-A-2
Number of pages: 56 Posted: 13 Feb 2018
Bret Wells
University of Houston Law Center
Downloads 97 (250,879)

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Section 301, Section 302, Section 303, Section 305, dividend, redemptions

22.

Allocation Wells: Lessor's Remedies for Multi-Tract Horizontal Wells Drilled Without Pooling Authority

68 Baylor L. Rev. 101 (2016), U of Houston Law Center No. 2016-A-10
Number of pages: 59 Posted: 28 Apr 2016 Last Revised: 11 May 2016
Bret Wells
University of Houston Law Center
Downloads 96 (252,606)

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Oil and Gas, Pooling, Allocation Wells, Trespass, Horizontal Wells, Horizontal Development, Unauthorized Pooling

23.

Tax Consequences of Participations in International Trade Finance

Tax Notes International, Vol. 13, p. 1883, 1996, U of Houston Law Center No. 2010-A-24
Number of pages: 10 Posted: 23 Aug 2010
Bret Wells
University of Houston Law Center
Downloads 96 (252,606)

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international finance, cross-border structured finance transactions, international tax planning

24.

Tax-Effective Methods to Finance Latin American Operations

International Tax Journal, Vol. 28, p. 21, 2002, U of Houston Law Center No. 2010-A-30
Number of pages: 32 Posted: 02 Sep 2010
Bret Wells and Mike Wilczynski
University of Houston Law Center and Affiliation not provided to SSRN
Downloads 78 (287,274)

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international taxation, cross-border tax planning, subpart F tax planning

25.

Interest Allocation: A Regime Desperately in Need of Sound Policy

Tax Lawyer , Vol. 53, p. 859, 2000, U of Houston Law Center No. 2010-A-27
Number of pages: 30 Posted: 29 Aug 2010
Bret Wells
University of Houston Law Center
Downloads 71 (303,170)

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Section 861, interest expense apportionment

26.

The Dominant Mineral Estate in the Horizontal Well Context: Time to Extend Moser Horizontally

53 Hous. L. Rev. 193 (2015), U of Houston Law Center No. 2015-A-19
Number of pages: 52 Posted: 22 Sep 2015
Bret Wells
University of Houston Law Center
Downloads 63 (323,137)

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Horizontal Drilling, Dominant Mineral Estate, Moser, Getty Oil v. Jones, Implied Surface Easement, Accommodation Doctrine

27.

Comment Letter: Proposed Change to Section 901 Definition of Foreign Tax

Tax Notes Today, Vol. 2007, p. 160, 2007, U of Houston Law Center No. 2010-A-25
Number of pages: 10 Posted: 23 Aug 2010
Bret Wells
University of Houston Law Center
Downloads 54 (348,360)

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foreign tax credits, foreign tax credit generator transactions, passive structured investments

28.

Interest Allocation: The Dog Days of Summer

Tax Executive, Vol. 53, p. 365, 2001, U of Houston Law Center No. 2010-A-23
Number of pages: 9 Posted: 23 Aug 2010
Bret Wells
University of Houston Law Center
Downloads 50 (360,650)

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Section 861, interest expense apportionment

29.

Reform of §355

American University Law Review, Vol. 68, forthcoming 2018, U of Houston Law Center No. A-12
Number of pages: 53 Posted: 14 Sep 2018
Bret Wells
University of Houston Law Center
Downloads 5 (573,121)

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Section 355, General Utilities Doctrine, General Utilities Repeal, Spin-Offs, Section 368(a)(1)(D)