Bret Wells

University of Houston Law Center

Associate Professor

4604 Calhoun Road

Houston, TX 77204-6060

United States

SCHOLARLY PAPERS

25

DOWNLOADS
Rank 7,296

SSRN RANKINGS

Top 7,296

in Total Papers Downloads

4,802

CITATIONS

0

Scholarly Papers (25)

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 442 (39,585)

Abstract:

2.

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 406 (50,956)

Abstract:

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

3.

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 335 (56,782)

Abstract:

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

4.

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 332 (66,071)

Abstract:

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

5.

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 293 (70,053)

Abstract:

6.

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 247 (59,997)

Abstract:

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

7.

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 212 (90,307)

Abstract:

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

8.

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 188 (115,174)

Abstract:

tax reform, tax noncompliance, tax returns

9.

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 178 (105,650)

Abstract:

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

10.

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 171 (135,214)

Abstract:

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

11.

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 156 (142,452)

Abstract:

tax return, tax reporting standards, tax accrual workpapers

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 143 (146,316)

Abstract:

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

13.

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 114 (157,338)

Abstract:

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

14.

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 110 (171,549)

Abstract:

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

15.

The Foreign Tax Credit War

Brigham Young University Law Review, 2016, Forthcoming, U of Houston Law Center No. 2015-A-15
Number of pages: 52 Posted: 16 Aug 2015 Last Revised: 01 Sep 2015
Bret Wells
University of Houston Law Center
Downloads 93 (148,658)

Abstract:

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

16.

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 68 (246,548)

Abstract:

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

17.

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 59 (225,780)

Abstract:

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

18.

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 52 (291,574)

Abstract:

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

19.

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 49 (296,566)

Abstract:

Section 861, interest expense apportionment

20.

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 36 (339,381)

Abstract:

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

21.

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 34 (342,586)

Abstract:

Section 861, interest expense apportionment

22.

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 7 (318,354)

Abstract:

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

23.

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 0 (250,274)

Abstract:

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

24.

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 0 (282,082)

Abstract:

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

25.

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 0 (133,831)

Abstract:

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