Books

Re-Thinking First Principles of Transfer Pricing Rules. Re-Thinking First Principles of Transfer Pricing Rules.
2011
The Digital VAT (D-VAT). (Value Added Tax) The Digital VAT (D-VAT). (Value Added Tax)
2006
Reframing Economic Substance. Reframing Economic Substance.
2011
U.S. Policy Against Treaty Shopping - from Aiken Industries to Anti-Conduit Regs: Critical View of Current Double-Step Approach in Light of Tax Treaties' Objectives and Purposes. U.S. Policy Against Treaty Shopping - from Aiken Industries to Anti-Conduit Regs: Critical View of Current Double-Step Approach in Light of Tax Treaties' Objectives and Purposes.
2011
The Congressional Response to Corporate Expatriations: The Tension Between Symbols and Substance in the Taxation of Multinational Corporations. The Congressional Response to Corporate Expatriations: The Tension Between Symbols and Substance in the Taxation of Multinational Corporations.
2005
Revisiting Global Formulary Apportionment. Revisiting Global Formulary Apportionment.
2010