Bret Wells

University of Houston Law Center

Professor

4604 Calhoun Road

4604 Calhoun Road

Houston, TX 77204-6060

United States

SCHOLARLY PAPERS

40

DOWNLOADS
Rank 9,137

SSRN RANKINGS

Top 9,137

in Total Papers Downloads

9,823

SSRN CITATIONS
Rank 39,796

SSRN RANKINGS

Top 39,796

in Total Papers Citations

16

CROSSREF CITATIONS

9

Scholarly Papers (40)

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 809 (60,159)
Citation 4

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2.

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 692 (73,864)
Citation 1

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

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 691 (73,984)
Citation 1

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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

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 565 (95,310)

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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 427 (133,529)

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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 395 (146,120)
Citation 1

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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 382 (151,682)

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

8.

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 351 (166,461)
Citation 1

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

9.

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 348 (168,055)

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

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 323 (182,058)
Citation 2

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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.

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 313 (188,136)

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

12.

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 284 (208,403)
Citation 1

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

13.

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, Boston College 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, Northwestern Pritzker School of Law, New York University School of Law, New York University School of Law, University of Pennsylvania Carey 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 276 (214,658)
Citation 1

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

14.

Enigma of the United States, Base Erosion, and the Global Minimum Tax

U of Houston Law Center No. 2023-W-1
Number of pages: 29 Posted: 01 Sep 2023 Last Revised: 26 Oct 2023
Bret Wells
University of Houston Law Center
Downloads 273 (217,070)

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Base Erosion, BEPS, Global Minimum Tax, IIR, QDMTT, UTPR, GILTI, 951A

15.

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 256 (231,328)
Citation 1

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tax reform, tax noncompliance, tax returns

16.

'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 237 (249,514)

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

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, Boston College Law School and University of Houston Law Center
Downloads 229 (257,948)

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

18.

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 225 (262,261)

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

19.

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 221 (266,651)

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tax return, tax reporting standards, tax accrual workpapers

20.

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 217 (271,264)
Citation 1

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

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 201 (291,269)

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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.

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 197 (296,543)

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

23.

Ninth Circuit Brief of Law Academics and Professors as Amici Curiae in Opposition to the Petition for Rehearing En Banc in Altera v. Commissioner

Number of pages: 34 Posted: 18 Sep 2019
Indiana University Maurer School of Law, University of Texas at Austin - School of Law, Boston College Law School, University of South Carolina School of Law, University of Michigan Law School, New York University School of Law, George Washington University Law School, University of California, Irvine School of Law, Villanova University School of Law, Texas Tech University School of Law, New York University Law School, UC-Irvine School of Law, Brigham Young University - J. Reuben Clark Law School, Tax Clinic at Legal Services Center of Harvard Law School, University of Missouri School of Law, Northwestern Pritzker School of Law, New York University School of Law, University of Southern California Gould School of Law, University of Southern California Gould School of Law, Deceased, Fordham University School of Law, Yale University - Law School, University of Virginia School of Law, University of California, Irvine School of Law, University of Texas at Austin - School of Law, University of California, Davis - School of Law, New York University School of Law, New York University School of Law, University of Houston Law Center and University of California, Los Angeles (UCLA) - School of Law
Downloads 190 (306,531)

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Altera, transfer pricing, arm's length, Tax Court, en banc, Section 482, stock-based compensation

24.

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 164 (349,057)

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

25.

Pillar 2 and the Corporate AMT

TAX NOTES INTERNATIONAL, VOLUME 107, AUGUST 8, 2022 , U of Michigan Public Law Research Paper Forthcoming, U of Houston Law Center No. 2023-A-23
Number of pages: 5 Posted: 20 Jan 2023 Last Revised: 01 Nov 2023
Reuven S. Avi-Yonah and Bret Wells
University of Michigan Law School and University of Houston Law Center
Downloads 157 (362,046)
Citation 1

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Pillar 2, Pillar Two, GloBE, Corporate Alternative Minimum Tax

26.

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 146 (384,233)

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

27.

Brief of Amici Curiae in Support of Respondent in Moore v. United States, Docket 22-800

Number of pages: 39 Posted: 17 Nov 2023
University of Houston Law Center, University of Michigan Law School and University of South Carolina School of Law
Downloads 127 (428,408)

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Realization, Nonrealization, Macomber, 16th Amendment, Sixteenth Amendment

28.

Revisiting the Interest Expense Deduction and the Foreign Tax Credit

26 Florida Tax Review 168 (2022), U of Houston Law Center No. 2022-A-9
Number of pages: 119 Posted: 26 Aug 2022 Last Revised: 19 Sep 2023
Bret Wells
University of Houston Law Center
Downloads 125 (433,659)

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interest expense; apportionment; allocation; foreign tax credit, 163(j), 861, foreign tax credit limitation

29.

Foreign Tax Credit Redux

26 Chapman Law Review 159 (2022)
Number of pages: 78 Posted: 07 Oct 2022 Last Revised: 03 Oct 2023
Bret Wells
University of Houston Law Center
Downloads 116 (458,867)

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Foreign Tax Credit; Pillar Two; Inclusive Framework; PPL

30.

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 108 (483,592)

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

31.

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 97 (521,086)

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

32.

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 97 (521,086)

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

33.

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 94 (531,877)

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

34.

Reform of Section 367(a) and Section 367(b) for a Post-TCJA Era

23 Houston Business and Tax Law Journal 195 (2022)
Number of pages: 59 Posted: 07 Oct 2022 Last Revised: 29 Jul 2024
Bret Wells
University of Houston Law Center
Downloads 93 (535,525)

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Section 367(a); Section 367(b)

35.

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 85 (566,170)

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Section 861, interest expense apportionment

36.

U.S. INTERNATIONAL TAXATION: A MATTER OF TAXPAYER ELECTION?

24 HOU. BUS. & TAX L.J. 118 (2024), U of Houston Law Center No. 2023-A-7
Number of pages: 50 Posted: 03 Aug 2023 Last Revised: 09 Aug 2024
Bret Wells
University of Houston Law Center
Downloads 84 (570,162)

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check-the-box, entity classification

37.

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 75 (608,563)

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Section 861, interest expense apportionment

38.

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 66 (651,398)

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

39.

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 51 (734,510)

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

40.

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 36 (840,128)

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Abandoned Wells, Plugged and Abandoned, Hydraulic Fracturing