Vol. 25 No. 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.