Vol. 25 Nbr. 2, March 2022
Index
- SERENITY NOW! THE (NOT SO) INCLUSIVE FRAMEWORK AND THE MULTILATERAL INSTRUMENT.
- LOST IN TRANSLATION: EXCESS RETURNS AND THE SEARCH FOR SUBSTANTIAL ACTIVITIES.
- DUPLICATIVE TAXATION AMONG THE STATES: A PROBLEM NOT WORTH SOLVING?
- THE GUARDIANS OF THE NEW INTERNAL REVENUE CODE.
- BINDING CONSTITUTIONAL HISTORY: REVERSE POLLOCK AND END FATAL APPORTIONMENT.
- TAXING INTERSTATE REMOTE WORKERS AFTER NEW HAMPSHIRE V. MASSACHUSETTS: THE CURRENT STATUS OF THE DEBATE.
- CITIZENSHIP TAXATION, GLOBALIZATION AND INEQUALITY.
- THE ARCHITECTURE OF THE COUNTRY-BY-COUNTRY MINIMUM TAX REGIME PROPOSED BY THE UNITED STATES.