Charles Edward Andrew Lincoln Iv

Publications

• Are Digital Services Taxes Imposed by Other Countries Creditable Under IRC Section 903? Yes. But, What if the Opposite Is True?
  37 TOURO L. REV. (2021) · Touro Law Review · 2021
• A Literary Lens Into Constitutional Interpretation and a Possible Synthesis of Natural and Positive Law: The Silmarillion
  41 MITCHELL HAMLINE J. PUB. POL'Y & PRAC. (2020) · Mitchell Hamline Law Journal of Public Policy and Practice · 2020
• Is Incorporation the Solution to the Enigma of Corporate Tax Residency for International Tax Purposes?
  7 TEX. A & M L. REV. 35 (2020) · Texas A&M Law Review · 2020

• A New Deal for Europe? The Commerce Clause as the Solution to Tax Discrimination and Double Taxation in the European Union
  11 J. BUS. ENTREPRENEURSHIP & L. 115 (2018) · The Journal of Business, Entrepreneurship & the Law · 2018
• Hegelian Dialectical Analysis of U.S. Voting Laws
  42 U. DAYTON L. REV. (2017) · University of Dayton Law Review · 2017