Now showing items 1-2 of 2

    • 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 ...
    • Worse than Exemption 

      Shay, Stephen E.; Flemming Jr., J. Clifton; Peroni, Robert J. (Emory Law Journal, 2009)
      In this article, we discuss how various defects in the current U.S. international tax system - deferral, defective income-sourcing and cost allocation rules, lenient transfer-pricing rules, generous cross-crediting, the ...