Vol. 23 No. 1, September 2019

Index

• CRISIS-DRIVEN TAX LAW: THE CASE OF SECTION 382.
• REVISITING FEDERAL TAX TREATMENT OF STATES, POLITICAL SUBDIVISIONS, AND THEIR AFFILIATES.
• STABILIZING "PILLAR ONE": CORPORATE PROFIT REALLOCATION IN AN UNCERTAIN ENVIRONMENT.
• CAN ANYONE BE TRUSTED TO ENFORCE NATIONAL TREATMENT DISCIPLINES WITH RESPECT TO TAX MEASURES?
• SAVING THE PLANET BY CUTTING CORPORATE TAXES: A COMPARATIVE CASE STUDY ANALYSIS.
• CARBON TAX SHIFTS AND THE REVENUE-NEUTRALITY DILEMMA.
• CONTRIBUTION AND DISTRIBUTION FLEXIBILITY AND TAX PASS-THROUGH ENTITIES.
• DON'T BLAME IT ON WTO LAW: AN ANALYSIS OF THE ALLEGED WTO LAW INCOMPATIBILITY OF DESTINATION-BASED TAXES.