Showing results 11 - 13 of 13
Lessons the United States Can Learn from Other Countries’ Territorial Systems for Taxing Income of Multinational Corporations. Stephen Shay, January 2015, Paper. "The United…
Formulary Apportionment in the U.S. International Income Tax System: Putting Lipstick on a Pig? Stephen Shay, February 2014, Paper. "An affiliated corporate group consists of…
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…