Vol. 21 No. 2, March 2018

Index

• DESIGNING THE TAX TREATMENT OF LITIGATION-RELATED COSTS.
• EXPLOITING THE MEDICARE TAX LOOPHOLE.
• THE MISCONSTRUCTION OF THE DEDUCTIONS FOR BUSINESS AND PERSONAL CASUALTY LOSSES.
• WHY ATLAS HASN'T SHRUGGED: REVIEW ESSAY.
• THE IMPACT OF THE 2017 ACT'S TAX RATE CHANGES ON CHOICE OF ENTITY.
• TAXATION AND THE CROSS-BORDER TRADE IN SERVICES: RETHINKING NON-DISCRIMINATION OBLIGATIONS.
• COMBINING LIMITED LIABILITY AND TRANSPARENT TAXATION: LESSONS FROM THE CONVERGENT EVOLUTION OF GMBH & CO. KGS, S CORPORATIONS, LLCS, AND OTHER FUNCTIONALLY EQUIVALENT ENTITIES.