Tax base erosion and homeless income: Collection at source is the linchpin B Wells, C Lowell Tax L. Rev. 65, 535, 2011 | 77 | 2011 |
Income Tax Treaty in the 21st Century: Residence vs. Source B Wells, CH Lowell Colum. J. Tax L. 5, 1, 2013 | 48 | 2013 |
Tax Base Erosion: Reformation of Section 482's Arm's Length Standard B Wells, C Lowell Fla. Tax Rev. 15, 737, 2013 | 45 | 2013 |
Voluntary Compliance: This Return Might be Correct but Probably Isn't B Wells Va. Tax Rev. 29, 645, 2009 | 40 | 2009 |
Economic Substance Doctrine: How Codification Changes Decided Cases B Wells Fla. Tax Rev. 10, 411, 2009 | 26 | 2009 |
Please give us one more oil boom-I promise not to screw it up this time: The broken promise of casinghead gas flaring in the Eagle Ford Shale B Wells Tex. J. Oil Gas & Energy L. 9, 319, 2013 | 24 | 2013 |
Territorial Tax Reform: Homeless Income Is the Achilles Heel B Wells Hous. Bus. & Tax LJ 12, 1, 2011 | 17 | 2011 |
The foreign tax credit war B Wells BYU L. Rev., 1895, 2016 | 16 | 2016 |
Allocation Wells, Unauthorized Pooling, and the Lessor's Remedies B Wells Baylor L. Rev. 68, 1, 2016 | 11 | 2016 |
International Tax Reform by Means of Corporate Integration B Wells Fla. Tax Rev. 20, 70, 2016 | 11 | 2016 |
Pass-through entity taxation: A tempest in the tax reform teapot B Wells Hous. Bus. & Tax LJ 14, 1, 2013 | 11 | 2013 |
Reform of Corporate Distributions in Subchapter C B Wells Va. Tax Rev. 37, 365, 2017 | 10 | 2017 |
New Schedule UTP: Uncertain tax positions in the age of transparency B Wells Baylor L. Rev. 63, 392, 2011 | 10 | 2011 |
Reform of Section 355 B Wells Am. UL Rev. 68, 447, 2018 | 9 | 2018 |
Get With the BEAT B Wells Tax Notes, 1023, 2018 | 7 | 2018 |
The dominant mineral estate in the horizontal well context: Time to extend Moser horizontally B Wells Hous. L. Rev. 53, 193, 2015 | 7 | 2015 |
Tax-effective methods to finance Latin American operations B Wells, M Wilczynski Int'l Tax J. 28, 21, 2002 | 7 | 2002 |
Cant and the inconvenient truth about corporate inversions B Wells Tax Notes 136, 429, 2012 | 6 | 2012 |
What corporate inversions teach about international tax reform B Wells Tax Notes 127 (12), 2010 | 6 | 2010 |
Interest Allocation: A Regime Desperately in Need of Sound Policy B Wells The Tax Lawyer 53 (4), 859-885, 2000 | 6 | 2000 |