Stephen E. Shay

Boston College Law School

140 Commonwealth Avenue

Chestnut Hill, MA 02467

United States

SCHOLARLY PAPERS

52

DOWNLOADS
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14,334

TOTAL CITATIONS
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Top 19,485

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46

Scholarly Papers (52)

1.

Base Erosion and Profit Shifting: A Roadmap for Reform

Bulletin for International Taxation, Vol. 68, p. 275, 2014, Boston College Law School Legal Studies Research Paper No. 324
Number of pages: 6 Posted: 28 Jun 2014 Last Revised: 14 Jul 2014
Hugh J. Ault, Wolfgang Schoen and Stephen E. Shay
Boston College Law School, Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law and Boston College Law School
Downloads 1,697 (21,848)
Citation 1

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2.

Tax Reform – Process Failures, Loopholes and Wealth Windfalls

Number of pages: 5 Posted: 28 Nov 2017
Stephen E. Shay
Boston College Law School
Downloads 743 (71,157)

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3.

Assessing BEPS: Origins, Standards, and Responses

General Report, in 102A Cahiers de Droit Fiscal International: Assessing BEPS: Origins, Standards, and Responses 17 (Int’l Fiscal Ass’n 2017)
Number of pages: 50 Posted: 13 Jul 2017
Allison Christians and Stephen E. Shay
McGill University - Faculty of Law and Boston College Law School
Downloads 710 (75,473)

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Anti Tax Avoidance Directive, arbitration and dispute resolution, BEPS, BEPS Associates, best practices, competition, compliance, Cooperation, Country by country reporting, Exchange of rulings, G20, General anti-avoidance rules, Global Forum, harmful tax practices, Inclusive Framework, information e

4.

Some Perspectives from the United States on the Worldwide Taxation vs. Territorial Taxation Debate

Journal of the Australasian Tax Teachers Association, Vol. 3, No. 35, 2008
Number of pages: 52 Posted: 26 Jul 2009
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Boston College Law School
Downloads 583 (96,929)
Citation 2

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International taxation, income taxation, taxation federal

5.

Fairness in International Taxation: The Ability-to-Pay Case for Taxing Worldwide Income

Florida Tax Review, Vol. 5, No. 4, 2001
Number of pages: 29 Posted: 17 Oct 2007
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Boston College Law School
Downloads 579 (97,797)
Citation 2

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International Taxation, Taxation, International, Fairness, Equity

6.

Lessons the United States Can Learn from Other Countries’ Territorial Systems for Taxing Income of Multinational Corporations

Number of pages: 57 Posted: 30 Jan 2015
Rosanne Altshuler, Stephen E. Shay and Eric J. Toder
Rutgers, The State University of New Jersey - Department of Economics, Boston College Law School and Urban Institute
Downloads 521 (111,534)
Citation 8

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International taxation, multinational corporations, territorial taxation, corporate taxation

7.

Worse than Exemption

Emory Law Journal, Vol. 59, No. 1, October 2009
Number of pages: 72 Posted: 17 Jan 2010 Last Revised: 09 Jun 2015
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Boston College Law School
Downloads 492 (119,514)

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Income Taxation, International Taxation, Transnational Taxation, Tax Policy

8.

Admin Law and the Crisis of Tax Administration

North Carolina Law Review, Vol. 101, No. 6, 2023, Boston College Law School Legal Studies Research Paper No. 617
Number of pages: 51 Posted: 30 Jan 2023 Last Revised: 05 Dec 2023
Brian D. Galle and Stephen E. Shay
Georgetown University Law Center and Boston College Law School
Downloads 449 (133,718)

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tax, administrative law, tax administration, pre-enforcement review, hard-look review, agency inaction

9.

Expanded Worldwide Versus Territorial Taxation After the TCJA

Tax Notes, Vol. 161, 2018, BYU Law Research Paper No. 19-04
Number of pages: 18 Posted: 19 Dec 2018 Last Revised: 19 Mar 2019
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Boston College Law School
Downloads 409 (148,765)
Citation 1

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International Income Taxation, Transnational Taxation, Tax Policy, Income Taxation

10.

Defending Worldwide Taxation with a Shareholder-Based Definition of Corporate Residence

Brigham Young University Law Review, Vol. 2016, No. 6, 2017, U of Texas Law, Public Law Research Paper No. 663, BYU Law Research Paper No. 17-20
Number of pages: 35 Posted: 05 Mar 2017 Last Revised: 29 Aug 2017
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Boston College Law School
Downloads 393 (155,571)
Citation 2

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Income Taxation, International Taxation, International Income Taxation, Residence, Corporate Residence

11.
Downloads 380 (161,558)

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Tax reform, international, deferred foreign income

12.

Getting Serious About Curtailing Deferral of U.S. Tax on Foreign Source Income

Southern Methodist University Law Review, Vol. 52, No. 2, 1999
Number of pages: 37 Posted: 22 Feb 2008
Robert J. Peroni, J. Clifton Fleming and Stephen E. Shay
University of Texas at Austin - School of Law, Brigham Young University - J. Reuben Clark Law School and Boston College Law School
Downloads 352 (175,831)

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Taxation, Transnational Taxation, International Taxation

13.

Formulary Apportionment in the U.S. International Income Tax System: Putting Lipstick on a Pig?

Michigan Journal of International Law, Vol. 36, No. 1, 2014
Number of pages: 57 Posted: 21 Jan 2015
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Boston College Law School
Downloads 342 (181,435)
Citation 2

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income taxation, international taxation, international tax reform, tax reform

14.

Designing a 21st Century Corporate Tax -- An Advance U.S. Minimum Tax on Foreign Income and Other Measures to Protect the Base

Florida Tax Review, Vol. 17, 2015, BYU Law Research Paper No. 15-21
Number of pages: 61 Posted: 28 Aug 2015 Last Revised: 24 Nov 2015
Stephen E. Shay, J. Clifton Fleming and Robert J. Peroni
Boston College Law School, Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law
Downloads 312 (200,095)

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Corporate Tax, Minimum Tax, International Tax, Income Tax, Controlled Foreign Corporations, Base Erosion

15.

Jobs, Deficit Reduction, Revenues, and Fundamental Tax Reform

Tax Notes, Vol. 133, No. 2, 2011
Number of pages: 4 Posted: 26 Oct 2011
Stephen E. Shay
Boston College Law School
Downloads 306 (204,293)

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16.

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 286 (219,467)
Citation 1

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

17.

A Guide for Developing Countries on How to Understand and Adapt to the Global Minimum Tax: Draft for Consultation

International Institute for Sustainable Development and International Senior Lawyers Project, December 2022
Number of pages: 57 Posted: 04 Jan 2023
McGill University - Faculty of Law, International Institute for Sustainable Development, Trade & Industrial Policies Strategies (TIPS), International Senior Lawyers Project, International Institute for Sustainable Development, Boston College Law School and EY - Tax Partner
Downloads 275 (228,364)

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taxation, development, economics, tax treaties, bilateral investment treaties, BITs, trade, stabilization, corporate tax, minimum taxes, globe, pillar 2

18.

Designing a U.S. Exemption System for Foreign Income When the Treasury is Empty

Florida Tax Review, Vol. 13, No. 8, 2012
Number of pages: 70 Posted: 10 Jan 2013
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Boston College Law School
Downloads 274 (229,217)

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Income Taxation, International Taxation, Transnational Taxation, International Law, International Business

19.

The David R. Tillinghast Lecture - What's Source Got to Do With It - Source Rules and U.S. International Taxation

56 Tax L. Rev. 81 (2002)
Number of pages: 76 Posted: 18 Dec 2015
Stephen E. Shay, J. Clifton Fleming and Robert J. Peroni
Boston College Law School, Brigham Young University - J. Reuben Clark Law School and The University of Texas School of Law
Downloads 265 (238,015)
Citation 5

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20.

Daunting Fiscal and Political Challenges for U.S. International Tax Reform

66 Bull. Intl. Taxn. 4/5 (2012), Journals IBFD, Harvard Public Law Working Paper No. 12-20
Number of pages: 8 Posted: 17 May 2012 Last Revised: 20 Oct 2012
Stephen E. Shay
Boston College Law School
Downloads 263 (238,882)

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International, Taxation

21.

Two Cheers for the Foreign Tax Credit, Even in the BEPS Era

91 Tulane L. Rev. 1 (2016)
Number of pages: 55 Posted: 17 Nov 2016 Last Revised: 25 Apr 2017
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Boston College Law School
Downloads 260 (241,695)

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22.

Treasury's Unfinished Work on Corporate Expatriations

150 Tax Notes, Policy Perspective
Number of pages: 10 Posted: 23 Feb 2016
Stephen E. Shay, J. Clifton Fleming and Robert J. Peroni
Boston College Law School, Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law
Downloads 248 (253,521)

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23.

Getting Serious About Cross-Border Earnings Stripping: Establishing an Analytical Framework

North Carolina Law Review, Vol. 93, p. 673, 2015, BYU Law Research Paper No. 15-11
Number of pages: 70 Posted: 01 Apr 2015
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Boston College Law School
Downloads 245 (256,616)
Citation 2

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Income Taxation, International Taxation, Earnings Stripping, Inversions, Corporate Inversions, Interest Expense, Thin Capitalization

24.

Rethinking International Investment Governance: Principles for the 21st Century

Rethinking International Investment Governance: Principles for the 21st Century (2018); ISBN: 978-0-692-15439-7 
Number of pages: 172 Posted: 13 Dec 2018
ANU - School of Regulation and Global Governance, University College London - Faculty of Laws, University of Louvain (Belgium), Boston College - Law School, University of Warwick - School of Law, Institute of World Economics, Columbia Center on Sustainable Investment, African Center of International Law Practice (ACILP), International Monetary Fund (IMF), Georgetown University - Harrison Institute for Public Law, George Washington University, Boston College Law School and Harvard University - Business School (HBS)
Downloads 241 (260,839)

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international investment law, global economic governance, multilateral reforms

25.

Incorporating a Minimum Tax in a Territorial System

157 Tax Notes 73 (2017), U of Texas Law, Public Law Research Paper, BYU Law Research Paper No. 18-01
Number of pages: 15 Posted: 04 Oct 2017 Last Revised: 12 Feb 2018
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Boston College Law School
Downloads 241 (260,839)
Citation 3

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Income Taxation, International Taxation, International Income Taxation, Residence, Corporate Residence

26.

Trade Enforcement Tools and International Taxation: A Digital Services Tax Case Study

Forthcoming, Julien Chaisse and Cristián Rodríguez-Chiffelle, eds., The Elgar Companion to the WTO, Boston College Law School Legal Studies Research Paper No. 618
Number of pages: 18 Posted: 08 Mar 2023 Last Revised: 05 Dec 2023
Stephen E. Shay
Boston College Law School
Downloads 238 (263,907)

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taxation, international taxation, development, economics, tax treaties, WTO, trade, corporate tax, digital services taxes, DSTs, globe, pillar 2

27.

Mr. Secretary, Take the Tax Juice Out of Corporate Expatriations

Tax Notes, Vol. 144 , No. 473, July 28, 2014
Number of pages: 7 Posted: 29 Jul 2014
Stephen E. Shay
Boston College Law School
Downloads 237 (266,007)
Citation 9

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28.

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 236 (266,007)

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

29.

Getting from Here to There: The Transition Tax Issue

154 Tax Notes, March 27, 2017, at 69, U of Texas Law, Public Law Research Paper No. 671, BYU Law Research Paper No. 17-21
Number of pages: 14 Posted: 05 Apr 2017 Last Revised: 29 Aug 2017
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Boston College Law School
Downloads 228 (275,062)

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30.

R&D Tax Incentives: Growth Panacea or Budget Trojan Horse?

Tax Law Review, Vol. 69, 2016
Number of pages: 40 Posted: 17 Oct 2016
Stephen E. Shay, J. Clifton Fleming and Robert J. Peroni
Boston College Law School, Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law
Downloads 211 (296,095)
Citation 1

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31.

The US International Tax Reforms: Competition and Convergence, Pay-Offs and Policy Failures

46 INTERTAX 905 (2018)
Number of pages: 15 Posted: 20 Dec 2018
Stephen E. Shay
Boston College Law School
Downloads 201 (311,313)
Citation 1

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32.

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 200 (311,313)

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

33.

Territoriality in Search of Principles and Revenue: Camp and Enzi

141 Tax Notes 173, 72 Tax Notes International 155
Number of pages: 36 Posted: 16 Oct 2013
Stephen E. Shay, J. Clifton Fleming and Robert J. Peroni
Boston College Law School, Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law
Downloads 182 (339,399)
Citation 1

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Income Taxation, International Taxation, Territorial Taxation, Tax Reform

34.
Downloads 175 (353,155)
Citation 1

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35.

The Deceptive Allure of Taxing "Residual Profits"

75 Bull. Intl. Taxn. 527 (2021)
Number of pages: 8 Posted: 14 Jan 2022
Stephen E. Shay
Boston College Law School
Downloads 173 (354,936)

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international taxation, taxation, OECD, Pillar 1, residual profit, routine return, risk-free return

36.

Reform and Simplification of the U.S. Foreign Tax Credit Rules

Tax Notes, Vol. 101, No. 1, October 6, 2003
Number of pages: 35 Posted: 03 Oct 2003 Last Revised: 09 Jun 2015
Robert J. Peroni, J. Clifton Fleming and Stephen E. Shay
University of Texas at Austin - School of Law, Brigham Young University - J. Reuben Clark Law School and Boston College Law School
Downloads 163 (373,708)

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37.

Is Unilateral Formulary Apportionment Better than the Status Quo?

The Allocation of Multinational Business Income: Reassessing the Formulary Apportionment Option (Wolters Kluwer 2020)
Number of pages: 18 Posted: 21 Aug 2020
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Boston College Law School
Downloads 155 (390,141)

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International Taxation, Formulary Apportionment, Worldwide Taxation

38.

What's the Problem That Prompted Pillar 2 and Is There a Better Solution?

Taxing Income and Consumption: The Development of International Tax Law and Policy, Forthcoming, BYU Law Research Paper No. 24-20
Number of pages: 10 Posted: 05 Jun 2024
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Boston College Law School
Downloads 154 (392,206)

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International Taxation, Tax Competition, Pillar 2

39.

Why R&D Should Be Allocated To Subpart F and GILTI

167 Tax Notes Fed. 2081 (2020), U of Michigan Law & Econ Research Paper No. 20-033
Number of pages: 20 Posted: 13 Jul 2020 Last Revised: 09 Jun 2021
Boston College Law School, University of Michigan Law School, Independent, Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law
Downloads 118 (483,980)

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40.
Downloads 116 (490,203)

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International tax, tax policy

41.

The Truthiness of 'Lockout': A Review of What We Know

146 Tax Notes 1393 (Mar. 16, 2015)
Number of pages: 8 Posted: 16 Mar 2015 Last Revised: 19 Mar 2015
Stephen E. Shay
Boston College Law School
Downloads 107 (520,151)

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42.
Downloads 93 (571,923)

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43.

A GILTI High-Tax Exclusion Election Would Erode the U.S. Tax Base

165 Tax Notes Fed. 1129 (2019)
Number of pages: 19 Posted: 06 Dec 2019
Stephen E. Shay
Boston College Law School
Downloads 82 (616,964)

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44.

Selected International Aspects of Fundamental Tax Reform Proposals

51 U. Miami L. Rev. 1029 (1997)
Number of pages: 50 Posted: 11 Apr 2016
Stephen E. Shay and Victoria Summers
Boston College Law School and International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 77 (638,933)
Citation 4

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45.

Viewing the GILTI Tax Rates Through a Tax Expenditure Lens

177 Tax Notes Federal 1525, 108 Tax Notes International 1399, 106 Tax Notes State 967 (2022), U of Texas Law, Legal Studies Research Paper , BYU Law Research Paper No. 23-07
Number of pages: 12 Posted: 09 Jan 2023 Last Revised: 07 Jun 2023
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, University of Texas at Austin - School of Law and Boston College Law School
Downloads 69 (677,136)

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International Taxation, Income Taxation, US International Income Taxation

46.

Directions for U.S. International Tax Policy, A Response to Hanna and Wilson

48 The Journal of Corporation Law Digital 8 (2023), Boston College Law School Legal Studies Research Paper No. 619, BYU Law Research Paper No. 24-07
Number of pages: 18 Posted: 29 Nov 2023 Last Revised: 27 Apr 2024
Stephen E. Shay, J. Clifton Fleming and Robert J. Peroni
Boston College Law School, Brigham Young University - J. Reuben Clark Law School and University of Texas at Austin - School of Law
Downloads 62 (714,536)

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47.

Commentary: Ownership Neutrality and Practical Complications

62 Tax L. Rev. 317 (2009)
Number of pages: 16 Posted: 18 Dec 2015
Stephen E. Shay
Boston College Law School
Downloads 59 (731,529)

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48.

Turning to the Government (for PPP Money) in Time of Need

168 Tax Notes Federal 841 (August 3, 2020)
Number of pages: 7 Posted: 22 Sep 2020
Stephen E. Shay
Boston College Law School
Downloads 58 (737,489)

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Paycheck Protection Program, CARES Act

49.

The U.S. Tax System's Curious Embrace of Manufacturing Job Losses

Reprinted from Tax Notes Federal, October 7, 2024, p. 35, BYU Law Research Paper No. 25-02
Number of pages: 10 Posted: 01 Nov 2024
J. Clifton Fleming, Robert J. Peroni and Stephen E. Shay
Brigham Young University - J. Reuben Clark Law School, The University of Texas School of Law and Boston College Law School
Downloads 41 (855,603)

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International Taxation, Income Taxation

50.

Addressing an Opaque Foreign Income Subsidy With Expense Disallowance

172 Tax Notes Federal 699 (2021)
Number of pages: 25 Posted: 09 Aug 2021
Stephen E. Shay
Boston College Law School
Downloads 33 (925,594)

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Federal tax, international tax, deductions, tax policy

51.

The Consistency of Pillar 2 UTPR With U.S. Bilateral Tax Treaties

178 Tax Notes Federal 499 (Jan. 23, 2023), 109 Tax Notes Int'l 445 (Jan. 23, 2023)
Posted: 07 Feb 2024
Allison Christians and Stephen E. Shay
McGill University - Faculty of Law and Boston College Law School
Downloads 0 (1,283,036)

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52.

Exploring Alternatives to Subpart F

Posted: 22 Apr 2004
Stephen E. Shay
Boston College Law School

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