Robert J. Peroni

Publications

• Defending Worldwide Taxation With A Shareholder-Based Definition Of Corporate Residence
  2016 BYU L. REV. 1681 (2016) · BYU Law Review · 2016
• The Decline in Tax Adviser Professionalism in American Society
  84 FORDHAM L. REV. 2721 (2016) · Fordham Law Review · 2016
• Designing a 21st Century Corporate Tax—An Advance U.S. Minimum Tax on Foreign Income and Other Measures to Protect the Base
  17 FLA. TAX REV. (2015) · Florida Tax Review · 2015
• Getting Serious About Cross-Border Earnings Stripping: Establishing and Analytical Frame Work
  93 N. C. L. REV. 673 (2015) · North Carolina Law Review · 2015
• Formulary Appointment in the U.S. International Income Tax System: Putting Lipstick on a Pig?
  36 MICH. J. INT'L L. (2014) · Michigan Journal of International Law · 2014
• Designing a U.S. Exemption System for Foreign Income When the Treasury is Empty
  13 FLA. TAX REV. (2013) · Florida Tax Review · 2013

• Worse Than Exemption
  59 EMORY L.J. 79 (2009) · Emory Law Journal · 2009
• A Hitchhiker's Guide to Reform of the Foreign Tax Credit Limitation
  56 SMU L. REV. 391 (2003) · SMU Law Review · 2003
• Fairness in International Taxation: The Ability-to-Pay Case for Taxing Worldwide Income
  5 FLA. TAX REV. (2002) · Florida Tax Review · 2002
• The Proper Approach for Taxing the Income of Foreign Controlled Corporations
  26 BROOK. J. INT'L L. (2001) · Brooklyn Journal of International Law · 2001
• Multidisciplinary Practice and the American Legal Profession: A Market Approach to Regulating the Delivery of Legal Services in the Twenty-First Century
  69 FORDHAM L. REV. 83 (2000) · Fordham Law Review · 2000

• Getting Serious about Curtailing Deferral of U.S. Tax on Foreign Source Income
  52 SMU L. REV. 455 (1999) · SMU Law Review · 1999
• Back to the Future: A Path to Progressive Reform of the U.S. International Income Tax Rules
  51 U. MIAMI L. REV. 975 (1997) · University of Miami Law Review · 1997

• Untangling the Web of Gift-Leasebback Jurisprudence
  68 MINN. L. REV. 735 (1984) · Minnesota Law Review · 1984