• Why R&D Should Be Allocated To Subpart F and GILTI 

  Shay, Stephen; Avi-Yonah, Reuven S.; Driessen, Patrick; Fleming Jr., J. Clifton; Peroni, Robert J. (Tax Analysts, 2020-06-23)

  In this article, the authors critically appraise the government’s proposal not to allocate research and development deductions to subpart F inclusions and global intangible low-taxed income for foreign tax credit limitation ...

• Legal Profession and Government Lawyers: What is the Highest Competing Duty to Act in the Public Interest? 

  Aguiar, Hugo Fernando (2017)

  It is assumed by many scholars that “the government attorney may have authority regarding legal matters that do not exist in a private lawyer-client relationship, including the settlement of a matter or declining to appeal ...

• Cut These Words: Passion and International Law of War Scholarship 

  Modirzadeh, Naz (Harvard Law School, 2020)

  In this paper, I explore how international legal scholarship about war, written at a time of war, ought to read. Can — and should — we demand doctrinal rigor and analytical clarity, while also expecting that scholarship ...

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