Research Archives

Tax Treaties

• How to End the Charade of Information Exchange, 56 Tax Notes Int'l 255-268 (October 26, 2009).
• Comments on the OECD Proposal for Secret and Mandatory Arbitration of International Tax Disputes, 7 Florida Tax Review 622-647 (2006).
  • Abstract.
  • As submitted to OECD, March 24, 2006. Summary.
  • Letter referencing this article from Senators Byron L. Dorgan, Russ Feingold, and Carl Levin to Treasury Secretary John W. Snow, May 16, 2006.
• Options for Greater International Coordination and Cooperation in the Tax Treaty Area, 56/6 Bulletin for International Fiscal Documentation 250-253 (June 2002).
• U.S. Taxation of Foreign Corporations in the Digital Age, 55 (9/10) Bulletin for International Fiscal Documentation 498 (2001). Summary.
• U.S. Income Taxation of Electronic Sales: A Virtual Office as Fixed Place of Business (adapted from 55 (9/10) Bulletin for International Fiscal Documentation 498 (2001).
• More on Tax Treaty Overrides, 2/1 Tax Notes Int'l 35-36 (January 1990).
• Tax Treaties, Honeybees and Spiders, 2 Tax Notes Int'l 1235-1237 (December 1990).
• U.S.-Mexico Information Exchange Agreement, 2/3 Tax Notes Int'l 229-231 (March 1990).
• A Defense of Treaty Overrides, 1/6 Tax Notes Int'l 611-614 (December 1989).
• Resolving Conflicts Between the Code and Tax Treaties, Tax Notes, May 9, 1988 pp. 767-768 (guest editorial).