Showing results 1 - 10 of 13
November 18, 2019, Paper, "This article responds to the Notice of Proposed Rulemaking under Sections 958 and 951A published in the Federal Register on June 21, 2019 (the “Proposed…
Foreword: International Tax Policy in a Disruptive Environment. Stephen Shay, May 2018, Paper, "In this foreword to International Tax Policy in a Disruptive Environment: A…
Debate: The US International Tax Reforms: Competition and Convergence, Pay-Offs and Policy Failures. Stephen Shay, 2018, Paper, "The recent US tax reform's international…
Tax Reform – Process Failures, Loopholes and Wealth Windfalls. Stephen Shay, November 21, 2017, Paper, "The GOP drive for a political victory on tax reform will come at a high…
Directions for International Tax Reform:, Hearing Before the U.S. Senate Committee on Finance, Hearing on International Tax Reform. Stephen Shay, October 3, 2017, Paper, "…
Getting From Here to There: The Transition Tax Issue. Stephen Shay, March 27, 2017, Paper, "If there is fundamental U.S. international income tax reform, regardless of the…
Defending Worldwide Taxation with a Shareholder-Based Definition of Corporate Residence. Stephen Shay, March 5, 2017, Paper, "This Article argues that a principled, efficient…
Two Cheers for the Foreign Tax Credit, Even in the BEPS Era. Stephen Shay, November November 2016, Paper, "Reform of the U.S. international income taxation system has been a hotly…
Treasury's Unfinished Work on Corporate Expatriations. Stephen Shay, February 22, 2016, Paper. "Continued tax-motivated inversions of U.S. corporations into foreign…
Designing a 21st Century Corporate Tax -- An Advance U.S. Minimum Tax on Foreign Income and Other Measures to Protect the Base. Stephen Shay, July 31, 2015, Paper. "The 21st…