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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…
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…