Showing results 1 - 10 of 12
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…
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…