Now showing items 1-1 of 1

    • 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 ...