The Virginia Tax Review has published Vol. 40, No. 2 (Winter 2021):
- Eduardo Baistrocchi (London School of Economics, Law School; Google Scholar), The International Tax Regime and Global Power Shifts, 40 Va. Tax Rev. 219 (2021)
- Noam Noked (Chinese University of Hong Kong, Faculty of Law; Google Scholar), Defense of Primary Taxing Rights, 40 Va. Tax Rev. 341 (2021)
- Heather D. Schafroth (Caplin & Dysdale, Washington, D.C.), "Cui Bono Fuisset": Coordinating U.S. Tax Statutes with U.S. Tax Treaties, 40 Va. Tax Rev. 371 (2021)
- Daniel Shaviro (NYU), What Are Minimum Taxes, and Why Might One Favor or Disfavor Them?, 40 Va. Tax Rev. 395 (2021)
