Current Issue: Volume 29, Number 1 (2026)
Articles
Time Value of Money (One More Time)
Daniel Halperin
Taxing Royalties Where Value is Created: Is a Redraft of the OECD Model Tax Convention Necessary?
Valentina Emanuele
Pillar Two: Much Ado About Next to Nothing?
Julie A. Roin
The Mother of All Tax Shelters
Michael Doran
The Chilling Effect of SFFA v. UNC/Harvard on Race-Based Affirmation by Tax-Exempt Charities
David A. Brennen
State Tax Discrimination and Internal Consistency
Michael T. Fatale