Rebecca Rosenberg

Publications

• Seismic Shifts and Stair Steps: Revisions to the Creditability Determination in the Foreign Tax Credit Rules
  58 LOY. L. A. L. REV. 579 (2025) · Loyola of Los Angeles Law Review · 2025
• Do as I Say, Not as I Do: The Foreign Tax Credit Regulations’ Focus on the Terms of Foreign Tax Law
  89 MO. L. REV. (2025) · Missouri Law Review · 2025

• It’s All About the DRD, What’s Wrong with Foreign Branches, and a Few Other Things You Should Know About the New International Tax Provisions
  53 LOY. L. A. L. REV. 95 (2019) · Loyola of Los Angeles Law Review · 2019
• Codification of the Economic Substance Doctrine: Substantive Impact and Unintended Consequences
  15 UC L. BUS. J. 55 (2019) · UC Law Business Journal · 2019
• Codification of the Economic Substance Doctrine: Agency Response and Certain Other Unforeseen Consequences
  10 WM. & MARY BUS. L. REV. 199 (2018) · William & Mary Business Law Review · 2018
• Star Wars: Application of the Economic Substance Doctrine to Foreign Tax Credits, and What the Future Holds
  42 U. DAYTON L. REV. (2017) · University of Dayton Law Review · 2017