Showing results 1 - 7 of 7
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, "…
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…
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…