Rebecca Rosenberg

Ohio Northern University, Pettit College of Law

525 South Main Street

Ada, OH 45810

United States

SCHOLARLY PAPERS

4

DOWNLOADS

233

CITATIONS

0

Scholarly Papers (4)

1.

Codification of the Economic Substance Doctrine: Substantive Impact and Unintended Consequences

Hastings Business Law Journal, Vol. 14, Forthcoming
Number of pages: 62 Posted: 02 May 2018 Last Revised: 23 Oct 2018
Rebecca Rosenberg
Ohio Northern University, Pettit College of Law
Downloads 96 (268,659)

Abstract:

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Federal Tax, Economic Substance Doctrine, Section 7701(o)

2.

Stars Wars: Application of the Economic Substance Doctrine to Foreign Tax Credits, and What the Future Holds

42 U. Dayton L. Rev. 165 (2018)
Number of pages: 92 Posted: 26 Apr 2018
Rebecca Rosenberg
Ohio Northern University, Pettit College of Law
Downloads 68 (329,994)

Abstract:

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tax, Federal tax, STARS, foreign tax credits, international tax, economic substance

3.
Downloads 35 (438,829)

Abstract:

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Tax Cuts and Jobs Act, foreign tax credits, section 902, indirect credits, international tax

4.

Codification of the Economic Substance Doctrine: Agency Response and Certain other Unforeseen Consequences

William & Mary Business Law Review, Volume 10 | Issue 1, 2018
Number of pages: 69 Posted: 13 May 2019
Rebecca Rosenberg
Ohio Northern University, Pettit College of Law
Downloads 34 (442,978)

Abstract:

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tax, federal income tax, 7701(o), economic substance