Michael C. Durst

Steptoe & Johnson LLP

Special Council

1330 Connecticut Avenue, N.W.

Washington, DC 20036

United States

SCHOLARLY PAPERS

4

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CITATIONS
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3

Scholarly Papers (4)

1.

Allocating Business Profits for Tax Purposes: A Proposal to Adopt a Formulary Profit Split

U of Michigan Law & Economics, Olin Working Paper No. 09-003, U of Michigan Public Law Working Paper No. 138
Number of pages: 67 Posted: 17 Dec 2008 Last Revised: 01 Feb 2009
University of Michigan Law School, Reed College - Department of Economics and Steptoe & Johnson LLP
Downloads 648 (22,064)
Citation 3

Abstract:

transfer pricing, formulary apportionment, profit split

2.

A Price-Based Royalty Tax?

Number of pages: 22 Posted: 17 Feb 2016 Last Revised: 26 Nov 2016
Kimberly A. Clausing and Michael C. Durst
Reed College - Department of Economics and Steptoe & Johnson LLP
Downloads 0 (408,009)

Abstract:

international taxation, royalty taxation, natural resource taxation, income shifting, profit shifting

3.

A Statutory Proposal for U.S. Transfer Pricing Reform

Tax Notes, Vol. 115, No. 11, June 11, 2007
Posted: 08 Jun 2007
Michael C. Durst
Steptoe & Johnson LLP

Abstract:

4.

The Role of Intercompany Contracts in the Transfer Pricing System

Tax Notes, Vol. 90, No. 4, P. 513, January 22, 2001
Posted: 19 Jan 2001
Michael C. Durst
Steptoe & Johnson LLP

Abstract: