The Frame Game: How Defining the "Transaction" Decides the Case. (Reprinted from the Tax Lawyer, Vol. 63, P. 1, 2009) (Reprint)
Virginia Tax Review 2011, Fall, 31, 2
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Publisher Description
I. INTRODUCTION In this article, I make the following points:
(Systemic) Risk and Taxation.
2011
An Appeal to Charity: Using Philanthropy to Revitalize the Estate Tax.
2005
What are Capital Gains and Losses Anyway?
2004
Revisiting Global Formulary Apportionment.
2010
Capital Income Taxation and Progressivity in a Global Economy.
2010
Tax Information Reporting and Compliance in the Cross-Border Context.
2007