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Issue Date: 01/01/2003

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1. A different perspective on Tax Competition
A DIFFERENT PERSPECTIVE ON TAX COMPETITION International Tax Competition: Globalisation and Fiscal Sovereignty, Edited by Rajiv Biswas, London: Commonwealth Secretariat, 2002. PP. 317, L14.99 (Softcover).
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2. The U.S. tax treatment of foreign source income earned in developing...
The purpose of this Article is to explore whether the United States should amend its international tax rules in ways that might encourage U.S. companies ...
(PERIODICAL ARTICLE)
3. A framework for evaluating the legislative viability of proposals to...
INTRODUCTION International tax reform is positioned to be one of the key issues faced by the 108th session of the U.S. Congress. As the policymakers ...
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4. The case for tax sparing along with expanding and limiting the subpart F...
I. INTRODUCTION I am particularly happy to participate in this important conference at The George Washington University School of Law. I feel as though I ...
(PERIODICAL ARTICLE)
5. Making a run for the border: Should the United States stem runaway film and...
I. INTRODUCTION From the Academy Award winning musical Chicago1 and blockbuster action movie X-Men2 to the independent feature film My Big Fat Greek Wedding,3 Hollywood ...
(PERIODICAL ARTICLE)
6. Response to: "U.S. tax treatment of foreign source income earned in...
Bruce Zagaris provides a highly useful summary of the administration and tax treaty issues bearing on U.S. taxation of foreign source income in developing countries.
(PERIODICAL ARTICLE)
7. Adapting to a new world of E-Commerce: The need for uniform consumer...
INTRODUCTION The evolution of virtual shopping on the World Wide Web gives rise to new and complex consumer protection issues. The conventional elements of jurisdiction ...
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8. U.S. international tax administration & developing nations: Administrative...
Issues involving administration of U.S. international taxation laws relate to a number of important topics dominating policy debates. These include: international trade policy; efforts to ...
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9. The procedural aspects of U.S. tax policy towards developing countries: Too...
I. INTRODUCTION This paper discusses the procedural, administrative, and tax treaty issues of the U.S. tax treatment of foreign source income earned in developing countries.
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10. Response to Professor McDaniel's article
Professor Paul McDaniel's article presents an interesting proposal to amend the U.S. foreign tax credit system to better accommodate tax incentives that developing countries offer ...
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