Articles
Understanding the OECD Model Tax Convention: The Lesson of History
John F. Avery Jones
The New OECD Approach on Profit Allocation: A Step Forward Towards Neutral Treatment of Permanent Establishments and Subsidiaries
Irene J.J. Burgers
Recent Developments in Federal Income Taxation: The Year 2009
Martin J. McMahon Jr., Ira B. Shepard, and Daniel L. Simmons
A Proposal for an Elective Benefits Transfer System
Ronald W. Blasi
The Coming(?) Inflation and the Income Tax: Lessons from the Past, Lessons from the Future
David Gliksberg
Just Enough: Substantial Performance, Ministerial Acts and the All Events Tests for Income and Expense Accruals
Glenn Walberg
Work Product Immunity for Attorney-Created Tax Accrual Workpapers?: The Aftermath of United States v. Textron
Henry J.J. Lischer Jr.
Recent Developments in Federal Income Taxation: The Year 2010
Martin J. McMahon Jr., Ira B. Shepard, and Daniel L. Simmons
Transparency in Private Collection of Federal Taxes
T. Keith Fogg
Tax Lawyers, Tax Defiance, and the Ethics of Casual Conversation
Michael Hatfield