Most Recent Additions*
Cost Sharing Agreements & the Arm's Length Standard: A Matter of Statutory Interpretation?
Sienna C. White
Democracy. Sovereignty and Tax Competition: The Role of Tax Sovereignty in Shaping Tax Cooperation
Diane Ring
Taxing Hot Asset Shifts
Karen C. Burke
Whatever Happened to Subpart F? U.S. CFC Legislation After the Check-the-Box Regulations
Lawrence Lokken
A Theory of Calibrated Fiduciary Duties in Firms
Robert J. Rhee
*Updated as of 03/13/26.