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Journal Article

Professor Shay Got It Right: Treasury Can Slow Inversions

Steven M. Rosenthal
September 30, 2014
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Abstract

In a recent Tax Notes article, Shay argued that Treasury could write regulations to reduce the tax incentives for U.S. corporations to expatriate. Rosenthal agrees with Shay and analyzes the legal support for regulations under section 385.

Research Area

Business Taxes International taxation
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  • Steven M. Rosenthal
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Research report

New Evidence on The Effect of The TCJA On the Housing Market

Robert McClelland, Livia Mucciolo, Safia Sayed
March 30, 2022
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