Bret Wells

University of Houston Law Center

Professor

4604 Calhoun Road

Houston, TX 77204-6060

United States

SCHOLARLY PAPERS

32

DOWNLOADS
Rank 6,161

SSRN RANKINGS

Top 6,161

in Total Papers Downloads

6,861

CITATIONS

0

Scholarly Papers (32)

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 689 (35,572)

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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 562 (46,585)

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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.

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 506 (53,200)

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

4.

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 491 (55,248)

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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

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 386 (74,048)

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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 367 (78,502)

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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 316 (93,061)

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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 297 (99,486)

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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 274 (108,538)

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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 266 (111,935)

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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 230 (129,853)

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tax reform, tax noncompliance, tax returns

12.

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

Tax Notes International, October 22, 2018, p. 383, U of Michigan Law & Econ Research Paper No. 18-019, U of Houston Law Center No. 2018-A10, U of Michigan Public Law Research Paper No. 617
Number of pages: 10 Posted: 17 Aug 2018 Last Revised: 20 Nov 2018
Bret Wells and Reuven S. Avi-Yonah
University of Houston Law Center and University of Michigan Law School
Downloads 204 (146,335)

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

13.

'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 204 (145,648)

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

14.

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 188 (157,068)

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

15.

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 186 (158,626)

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tax return, tax reporting standards, tax accrual workpapers

16.

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 184 (160,155)

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

17.

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 170 (171,883)

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

18.

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 170 (171,883)

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

19.

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 160 (181,000)

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

20.

Ninth Circuit Supplemental Brief of Amici Curiae Reuven Avi-Yonah, Lily Batchelder, Joshua Blank, Noel Cunningham, Victor Fleischer, Ari Glogower, David Kamin, Mitchell Kane, Michael Knoll, Rebecca Kysar, Leandra Lederman, Zachary Liscow, Ruth Mason, Susan Morse, Daniel Shaviro, Stephen Shay, John Steines, David Super, Clinton Wallace, Bret Wells in Support of Respondent-Appellant Commissioner

Number of pages: 27 Posted: 15 Oct 2018
University of Texas at Austin - School of Law, Harvard Law School, University of Michigan Law School, New York University School of Law, University of California, Irvine School of Law, New York University Law School, UC-Irvine School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, New York University School of Law, New York University (NYU), University of Pennsylvania Law School, Fordham University School of Law, Indiana University Maurer School of Law, Yale University - Law School, University of Virginia School of Law, New York University School of Law, New York University School of Law, Georgetown University Law Center, University of South Carolina School of Law and University of Houston Law Center
Downloads 155 (185,894)

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Altera, transfer pricing, Section 482, arbitrary and capricious, stock-based compensation

21.

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 148 (193,291)

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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

22.

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 112 (239,668)

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

23.

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 102 (255,924)

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

24.

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 97 (264,569)

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

25.

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 79 (300,591)

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

26.

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 (319,619)

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Section 861, interest expense apportionment

27.

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 68 (327,129)

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

28.

Reform of Section 355

68 American University Law Review 447 (2018), U of Houston Law Center No. A-12
Number of pages: 68 Posted: 14 Sep 2018 Last Revised: 17 Jan 2019
Bret Wells
University of Houston Law Center
Downloads 61 (345,953)

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

29.

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 55 (363,800)

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

30.

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 52 (373,132)

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Section 861, interest expense apportionment

31.

Abandoned But Not Forgotten, Improperly Plugged and Orphaned Wells May Pose Serious Concerns for Shale Development

8 Mich J. Envtl. & Admin. L. 115 (2018). , U of Houston Law Center No. A-2
Number of pages: 71 Posted: 27 Feb 2019
Bret Wells and Tracy Hester
University of Houston Law Center and University of Houston Law Center
Downloads 7 (585,513)

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Abandoned Wells, Plugged and Abandoned, Hydraulic Fracturing

32.

The Exceptions Prove the Rule: Recalibrating the Discovery Rules and Equitable Fraud Exceptions to the Legal Injury Rule

Baylor Law Review, Vol. 71, No. 1, 2019, U of Houston Law Center No. A-3
Number of pages: 106 Posted: 14 May 2019
Lonny Hoffman and Bret Wells
University of Houston Law Center and University of Houston Law Center
Downloads 4 (604,389)

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discovery rule, legal injury rule, statute of limitations, tolling of limitations