Taxation - International

Mihir A. Desai & Dhammika Dharmapala, Taxes, Institutions and Foreign Diversification Opportunities, 93 J. Pub. Econ. 703 (2009).

T. Keith Fogg, Go West: How the IRS Should Foster Innovation in Its Agents, 57 Vill. L. Rev. 441 (2012).

Hal S. Scott, A Reply to American Multinationals and American Interests, 20 Harv. Int’l L.J. 427 (1979)(reviewing C. Fred Bergsten, Thomas Horst & Theodore H.

Alvin C. Warren Jr., Evaluating the Oxford Proposal for a Corporate Cash Flow Tax, 173 Tax Notes Fed. 1223 (2021).

Alvin C. Warren, Commentary: International Tax Policy: Agenda for the Nineties: Competitive Advantage and the Optimal Tax Treatment of the Foreign-Source Income of Multinationals: The…

Alvin C. Warren, Alternatives for International Corporate Tax Reform, 49 Tax L. Rev. 599 (1994).

Michael J. Graetz & Alvin C. Warren, Income Tax Discrimination and the Political and Economic Integration of Europe, in Economics of European Union Law (Paul…

Michael J. Graetz & Alvin C. Warren, Income Tax Discrimination and the Political and Economic Integration of Europe, in Comparative Fiscal Federalism: Comparing the European…

Alvin C. Warren, Income of Foreign Subsidiaries: A Review of the Basic Analytics, 145 Tax Notes 321 (2014).

Alvin C. Warren, Jr., Deferral and Exemption of the Income of Foreign Subsidiaries: A Review of the Basic Analytics (Harvard Pub. Law Working Paper No.

Alvin C. Warren, Jr., The Relationship between a Credit and a Deduction for the Foreign Taxes of a Multinational Corporation (Harvard Pub. Law Working Paper…

Alvin C. Warren, Jr., Income Tax Discrimination Against International Commerce, 54 Tax L. Rev. 131 (2001).

Alvin C. Warren, Jr. & Michael J. Graetz, Dividend Taxation in Europe: When the ECJ Makes Tax Policy, 44 Common Market L. Rev. 1577 (2007).