Stephen E. Shay

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Ninth Circuit Brief of Amici Curiae J. Richard Harvey, Leandra Lederman, Ruth Mason, Susan Morse, Stephen Shay and Bret Wells in Altera Corp. v. Commissioner, in Support of Respondent-Appellant Commissioner

Susan C. Morse, J. Richard Harvey, Leandra Lederman, 2016 .

Base Erosion and Profit Shifting: A Roadmap for Reform

Stephen E. Shay, W. Schoen, H. Ault, 2014 .

Incorporating a Minimum Tax in a Territorial System

Stephen E. Shay, J. Fleming, R. Peroni, 2017 .

Lessons the United States Can Learn from Other Countries’ Territorial Systems for Taxing Income of Multinational Corporations

Stephen E. Shay, Rosanne Altshuler, E. Toder, 2015 .

Mr. Secretary, Take the Tax Juice Out of Corporate Expatriations

Stephen E. Shay, 2014 .

Getting Serious About Curtailing Deferral of U.S. Tax on Foreign Source Income

Stephen E. Shay, J. Fleming, R. Peroni, 2008 .

An overview of transfer pricing in extractive industries

Stephen E. Shay, 2016 .

Getting Serious About Cross-Border Earnings Stripping: Establishing an Analytical Framework

Stephen E. Shay, J. Fleming, Robert J. Peroni, 2015 .

Fairness in International Taxation: The Ability-to-Pay Case for Taxing Worldwide Income

Stephen E. Shay, J. Fleming, R. Peroni, 2007, Florida Tax Review.

Some Perspectives from the United States on the Worldwide Taxation vs. Territorial Taxation Debate

Stephen E. Shay, J. Fleming, R. Peroni, 2009 .

The David R. Tillinghast Lecture - What's Source Got to Do With It - Source Rules and U.S. International Taxation

Stephen E. Shay, J. Fleming, R. Peroni, 2001 .

Worse than Exemption

Stephen E. Shay, J. Fleming, R. Peroni, 2009 .

Formulary Apportionment in the U.S. International Income Tax System: Putting Lipstick on a Pig?

Stephen E. Shay, J. Fleming, R. Peroni, 2015 .

The Future of the New International Tax Regime

Stephen E. Shay, Rosanne Altshuler, M. Graetz, 2018 .

Exploring Alternatives to Subpart F

Stephen E. Shay, 2004 .