Showing results 1 - 6 of 6
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…
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…
Lessons the United States Can Learn from Other Countries’ Territorial Systems for Taxing Income of Multinational Corporations. Stephen Shay, January 2015, Paper. "The United…
Base Erosion and Profit Shifting: A Roadmap for Reform. Stephen E. Shay, 2014, Opinion. "In this editorial, the authors explain the context of this special issue of the…