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Stephen E Shay
Stephen E Shay
Paulus Endowment Senior Tax Fellow, Boston College Law School
Verified email at bc.edu
Title
Cited by
Cited by
Year
Fairness in international taxation: the ability-to-pay case for taxing worldwide income
JC Fleming Jr, RJ Peroni, SE Shay
Fla. Tax Rev. 5, 299, 2001
2122001
Getting Serious About Curtailing Deferral of US Tax on Foreign Source Income
RJ Peroni, JC Fleming Jr, SE Shay
SMUL Rev. 52, 455, 1999
1641999
Worse than exemption
JC Fleming Jr, RJ Peroni, SE Shay
Emory LJ 59, 79, 2009
1282009
J. Clifton Fleming, Jr. & Robert J. Peroni, What's Source Got to Do With It? Source Rules and US International Taxation
SE Shay
Tax L. Rev. 56, 81, 2002
972002
The David R. Tillinghast Lecture-What's Source Got to Do with it-Source Rules and US International Taxation
SE Shay, JC Fleming Jr, RJ Peroni
Tax L. Rev. 56, 81, 2002
972002
Formulary Apportionment in the US International Income Tax System: Putting Lipstick on a Pig?
JC Fleming Jr, RJ Peroni, SE Shay
Mich. J. Int'l L. 36, 1, 2014
742014
Base erosion and profit shifting: A roadmap for reform
HJ Ault, W Schoen, SE Shay
Bulletin for International Taxation 68, 275, 2014
732014
Getting Serious About Cross-Border Earnings Stripping: Establishing an Analytical Framework
JC Fleming Jr, RJ Peroni, SE Shay
NCL Rev. 93, 673, 2014
482014
Selected International Aspects of Fundamental Tax Reform Proposals
SE Shay, VP Summers
U. Miami L. Rev. 51, 1029, 1996
411996
Designing a US Exemption System for Foreign Income When the Treasury is Empty
JC Fleming Jr, RJ Peroni, SE Shay
Fla. Tax Rev. 13, 397, 2012
372012
Designing a 21st Century Corporate Tax-An Advance US Minimum Tax on Foreign Income and Other Measures to Protect the Base
SE Shay, JC Fleming Jr, RJ Peroni
Fla. Tax Rev. 17, 669, 2015
362015
R&D Tax Incentives: Growth Panacea or Budget Trojan Horse
SE Shay, JC Fleming Jr, RJ Peroni
Tax L. Rev. 69, 419, 2015
332015
Lessons the United States can learn from other countries’ territorial systems for taxing income of multinational corporations
R Altshuler, SE Shay, EJ Toder
Available at SSRN 2557190, 2015
262015
Ownership Neutrality and Practical Complications
SE Shay
Tax L. Rev. 62, 317, 2008
202008
Some perspectives from the United States on the worldwide taxation vs. territorial taxation debate
JC Fleming Jr, RJ Peroni, SE Shay
J. Australasian Tax Tchrs. Ass'n 3, 35, 2008
192008
Two Cheers for the Foreign Tax Credit, Even in the BEPS Era
JC Fleming Jr, RJ Peroni, SE Shay
Tul. L. Rev. 91, 1, 2016
172016
Rethinking International Investment Governance: Principles for the 21st Century
E Aisbett, B Choudhury, O De Schutter, FJ Garcia, J Harrison, S Hong, ...
Rethinking International Investment Governance: Principles for the 21st …, 2018
132018
General Report
A Christians, S Shay
Cahiers de Droit Fiscal International 102 (1), 17-64, 2017
112017
Mr. Secretary, Take the Tax Juice Out of Corporate Expatriations
SE Shay
Secretary, Take the Tax Juice Out of Corporate Expatriations (July 28, 2014 …, 2014
112014
Assessing BEPS: Origins, Standards, and Responses
A Christians, SE Shay
General Report, in 102A Cahiers de Droit Fiscal International: Assessing …, 2017
92017
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