Cornelius C. Shields (Adjunct Professor, Temple) has published Thoughts on International Tax Reform,110 Tax Notes 174 (Jan. 9, 2006), also available on the Tax Analysts web site as Doc 2005-25917, 2006 TNT 6-14. The piece responds to a recent article by J. Clifton Fleming Jr. (BYU) & Robert J. Peroni (Texas), Exploring the Contours of a Proposed U.S. Exemption (Territorial) Tax System, 109 Tax Notes 1557 (Dec. 19, 2005) [blogged here].



