Full Name	Roberts, Sidney I.
ORCID ID
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PathFinder Subjects
Taxation (19) Taxation--Transnational (17) Foreign Affairs (9) Treaties (9) Business and the Law (6) Credit (4) Foreign Investment (4) Investment (4) Estates and Trusts (3) International Law (3)
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Cited by Articles (0-5 Years)	15
This metric counts the number of times this author has been cited by other articles in HeinOnline within the past five years only. Citation sources include the Bluebook, Prince's Bieber Dictionary of Legal Abbreviations, and the Cardiff Index to Legal Abbreviations.
Cited by Articles (5+ Years) (By Year)	205

This metric counts the number of times this author has been cited by other articles in HeinOnline beyond the past five years only. Citation sources include the Bluebook, Prince's Bieber Dictionary of Legal Abbreviations, and the Cardiff Index to Legal Abbreviations.
Cited by Cases (0-5 Years)	0
This metric counts the number of times this author has been cited by cases available in HeinOnline or via Fastcase within the past five years only.
Cited by Cases (5+ Years)	5
This metric counts the number of times this author has been cited by cases available in HeinOnline or via Fastcase beyond the past five years only.
Accessed (Past 12 Months)	217
This metric counts the cumulative number of times an author's articles have been accessed by HeinOnline users within a rolling 12 month period. In order for an author's article to count as accessed, the article must be clicked from either search results or by browsing to the article, or retrieved using the citation navigator.
ScholarRank	9,640
ScholarRank is an overall ranking based on the calculation of five HeinOnline ScholarCheck metrics. The Z-score for each of the five metrics is taken and then averaged; the final average is entered into standard competition ranking to produce the overall ScholarRank for each author. Further information on HeinOnline's ScholarRank may be found in our Knowledge Base.

Average Citations per Article	12.22
This metric counts the cumulative number of times this author has been cited by other articles, then divides this number by this author's total number of articles written, to calculate the average number of citations per article.
Average Citations per Document	7.59
This metric counts the cumulative number of times this author has been cited by other articles, then divides this number by this author's total number of documents written, to calculate the average number of citations per document.
Self-Citations	6
This metric counts the cumulative number of an author's self-citations. This metric is not currently factored into the overall ScholarCheck ranking analysis.
H-Index	8.00
The h-index is an author-level metric that attempts to measure both the productivity and citation impact of the publications of an author. The index is based on the set of the author's most cited papers and the number of citations that they have received in other publications. Further information on an h-index can be found here.

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Who Liked This

29 results searching for (creator_facet:"Roberts, Sidney I.") in Law Journal Library. , sorted by "Number of Times Cited by Articles"

A Report on Complexity and the Income Tax [article]

Tax Law Review, Vol. 27, Issue 3 (Spring 1972), pp. 325-376

Roberts, Sidney I. (Cited 220 times); Friedman, Wilbur H. (Cited 116 times); Ginsburg, Martin D. (Cited 352 times); Louthan, Carter T. (Cited 107 times)

27 Tax L. Rev. 325 (1971-1972)

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Applied Sciences
1. Education
  1. Education Law
  2. Legal Education
2. Finance
  1. Taxation
    1. Tax Returns

Humanities
1. Law

Social Sciences
1. Government and Politics
  1. Administrative Law
    1. Administrative Procedure
  2. Taxation
    1. Tax Returns

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PathFinder Subjects: Administrative Procedure; Administrative Law; Education Law; Legal Education; Tax Returns; Taxation

Cited by 107 Articles
Cited by 2 Cases
Accessed 5 Times

The Interpretation of Tax Treaties with Particular Reference to Article 3(2) of the OECD Model - I [article]

British Tax Review, Vol. 1984, Issue 1 (1984), pp. 14-54

Jones, John F.j Avery (Cited 20 times); Berg, Charles J. (Cited 55 times); Depret, Henri-Robert (Cited 91 times); Ellis, Maarten J. (Cited 116 times); Fontaneau, Pierre (Cited 109 times); Lenz, Raoul (Cited 107 times); Miyatke, Toshio (Cited 29 times); Roberts, Sidney I. (Cited 220 times); Sandels, Clases (Cited 20 times); Strobl, Jakob (Cited 58 times)

1984 B.T.R. 14 (1984)

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Humanities
1. International Relations
  1. Foreign Affairs
    1. Treaties
  2. International Law
    1. European Court of Human Rights
    2. International Court of Justice
2. Law
  1. Human Rights Law
  2. International Law
    1. European Court of Human Rights
    2. International Court of Justice

Social Sciences
1. Community and Society Studies
  1. Human Rights Law

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PathFinder Subjects: Treaties; Foreign Affairs; European Court of Human Rights; International Law; Human Rights Law; International Court of Justice

Cited by 20 Articles
Accessed 63 Times

Overview: The Viewpoint of the Tax Lawyer [article]

Simplification Symposium

Tax Law Review, Vol. 34, Issue 1 (Fall 1978), pp. 5-26

Roberts, Sidney I. (Cited 220 times)

34 Tax L. Rev. 5 (1978-1979)

PathFinder Subjects: Taxation--Transnational; Taxation; Testimony; Legal Practice and Procedure

Cited by 18 Articles
Accessed 1 Time

The Business Purpose Test and Abuse of Rights [article]

British Tax Review, Vol. 1985, Issue 2 (1985), pp. 68-123

Ward, David A. (Cited 60 times); Jones, John F. Avery (Cited 198 times); Depret, Henri-Robert (Cited 91 times); Ellis, Maarten J. (Cited 116 times); Fontaneau, Pierre (Cited 109 times); Lenz, Raoul (Cited 107 times); Miyatake, Toshio (Cited 64 times); Orrock, Donald G. (Cited 12 times); Roberts, Sidney I. (Cited 220 times); Sandels, Claes (Cited 47 times)

1985 B.T.R. 68 (1985)

PathFinder Subjects: Leasing; Contracts; Property--Personal and Real; Courts; Criminal Law and Procedure

Cited by 12 Articles
Accessed 18 Times

The Interpretation of Tax Treaties with Particular Reference to Article 3(2) of the OECD Model - II [article]

British Tax Review, Vol. 1984, Issue 2 (1984), pp. 90-108

Jones, John F. Avery (Cited 198 times); Berg, Charles J. (Cited 55 times); Depret, Henri-Robert (Cited 91 times); Ellis, Maarten J. (Cited 116 times); Fontaneau, Pierre (Cited 109 times); Lenz, Raoul (Cited 107 times); Miyatake, Toshio (Cited 64 times); Roberts, Sidney I. (Cited 220 times); Sandels, Claes (Cited 47 times); Strobl, Jakob (Cited 58 times)

1984 B.T.R. 90 (1984)

PathFinder Subjects: Treaties; Foreign Affairs; Taxation--Transnational; Taxation

Cited by 10 Articles
Accessed 35 Times

The Legal Nature of the Mutual Agreement Procedure under the OECD Model Convention - I [article]

British Tax Review, Vol. 1979, Issue 6 (1979), pp. 333-353

Avery Jones, John F. (Cited 14 times); Berg, Charles J. (Cited 55 times); Depret, Henri-Robert (Cited 91 times); Ellis, Maarten J. (Cited 116 times); Fontaneau, Pierre (Cited 109 times); Lenz, Raoul (Cited 107 times); Miyatake, Toshio (Cited 64 times); Roberts, Sidney I. (Cited 220 times); Sandels, Claes (Cited 47 times); Strobl, Jakob (Cited 58 times)

1979 B.T.R. 333 (1979)

PathFinder Subjects: Arbitration; Dispute Resolution; State and Local Government Law; Treaties; Foreign Affairs; International Law; Judiciary Branch

Cited by 10 Articles
Accessed 42 Times

The Legal Nature of the Mutual Agreement Procedure under the OECD Model Convention - II [article]

British Tax Review, Vol. 1980, Issue 1 (1980), pp. 13-27

1980 B.T.R. 13 (1980)

PathFinder Subjects: Arbitration; Dispute Resolution; State and Local Government Law; Treaties; Foreign Affairs; South Africa; Countries, Areas, and Regions

Cited by 10 Articles
Accessed 22 Times

Borrowings in Foreign Currencies [article]

Taxes - The Tax Magazine, Vol. 26, Issue 11 (November 1948), pp. 1033-1040

Roberts, Sidney I. (Cited 220 times)

26 Taxes 1033 (1948)

PathFinder Subjects: Foreign Currency; Money; Creditors; Credit; Loans

Cited by 9 Articles
Cited by 2 Cases

Tax Treaty Problems Relating to Source [article]

British Tax Review, Vol. 1998, Issue 3 (1998), pp. 222-250

Jones, John F. Avery (Cited 198 times); De Broe, Luc (Cited 45 times); Ellis, Maarten J. (Cited 116 times); Van Raad, Kees (Cited 69 times); Fontaneau, Pierre (Cited 109 times); Fontaneau, Pierre-Marie (Cited 40 times); Lenz, Raoul (Cited 107 times); Torrione, Henri (Cited 42 times); Miyatke, Toshio (Cited 29 times); Roberts, Sidney I. (Cited 220 times)

1998 B.T.R. 222 (1998)

PathFinder Subjects: Credit; Treaties; Foreign Affairs; Business and the Law; Estates and Trusts

Full Text Not Currently Available in HeinOnline

Cited by 5 Articles

10.

The Definition of Dividend in the Double Taxation Relief Article [article]

British Tax Review, Vol. 1999, Issue 3 (1999), pp. 163-173

Jones, John F. Avery (Cited 198 times); De Broe, Luc (Cited 45 times); Ellis, Maarten J. (Cited 116 times); Van Raad, Kees; Fontaneau, Pierre (Cited 109 times); Fontaneau, Pierre-Marie (Cited 40 times); Lenz, Raoul (Cited 107 times); Torrione, Henri (Cited 42 times); Miyatke, Toshio (Cited 29 times); Roberts, Sidney I. (Cited 220 times)

1999 B.T.R. 163 (1999)

PathFinder Subjects: Taxation--Transnational; Taxation; Dividends; Business Practice and Procedure

Full Text Not Currently Available in HeinOnline

Cited by 4 Articles

11.

Characterisation of Other States' Partnerships for Income Tax [article]

British Tax Review, Vol. 2002, Issue 5 (2002), pp. 375-436

Jones, John F. Avery (Cited 198 times); De Broe, Luc (Cited 45 times); Ellis, Maarten J. (Cited 116 times); Van Raad, Kees (Cited 69 times); Legall, Jean-Pierre (Cited 3 times); Torrione, Henri (Cited 42 times); Miyatake, Toshio (Cited 64 times); Roberts, Sidney I. (Cited 220 times); Goldberg, Sanford H. (Cited 30 times); Killius, Jurgen (Cited 11 times)

2002 B.T.R. 375 (2002)

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Applied Sciences
1. Business
  1. Business and the Law
2. Finance
  1. Taxation
    1. Taxation--Transnational

Humanities
1. International Relations
  1. Comparative and Foreign Law
2. Law
  1. Business and the Law
  2. Comparative and Foreign Law

Social Sciences
1. Government and Politics
  1. Taxation
    1. Taxation--Transnational

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PathFinder Subjects: Business and the Law; Taxation--Transnational; Taxation; Comparative and Foreign Law

Full Text Not Currently Available in HeinOnline

Cited by 3 Articles

12.

Selected U.S. Tax Developments [notes]

Selected U.S. Tax Developments

Canadian Tax Journal, Vol. 28, Issue 2 (March-April 1980), pp. 218-226

Golberg, Sanford H. (Cited 2 times); Roberts, Sidney I. (Cited 220 times); Feingold, Fred (Cited 24 times); Weiss, Stanley (Cited 25 times)

28 Can. Tax J. 218 (1980)

PathFinder Subjects: Estates and Trusts; Taxation--Transnational; Taxation; Capital Gains; Sales

Cited by 2 Articles
Accessed 1 Time

13.

Commercial Finance Companies and the Personal Holding Company Exception [article]

Taxes - The Tax Magazine, Vol. 42, Issue 9 (September 1964), pp. 638-649

Roberts, Sidney I. (Cited 220 times); Kaster, Lewis R. (Cited 7 times)

42 Taxes 638 (1964)

PathFinder Subjects: Holding Companies; Finance (General); Corporate Taxation; Taxation; Taxation--Transnational

Cited by 2 Articles
Cited by 1 Case
Accessed 1 Time

14.

Agency Element of Permanent Establishment: The OECD Commentaries from the Civil Law View (Part One), The [article]

Intertax, Vol. 21, Issue 9 (1993), pp. 396-420

Roberts, Sidney I. (Cited 220 times)

21 Intertax 396 (1993)

Cited by 2 Articles

15.

Selected U.S. Tax Developments [notes]

Selected U.S. Tax Developments

Canadian Tax Journal, Vol. 34, Issue 3 (May-June 1986), pp. 661-670

Goldberg, Sanford H. (Cited 30 times); Shajnfeld, Saul M. (Cited 3 times); Roberts, Sidney I. (Cited 220 times)

34 Can. Tax J. 661 (1986)

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Applied Sciences
1. Business
  1. Business and the Law
  2. Limited Partnerships
2. Finance
  1. Investment
    1. Foreign Investment
  2. Taxation
    1. Taxation--Transnational

Humanities
1. Law
  1. Business and the Law

Industries
1. Housing and Real Estate
  1. Real Estate

Social Sciences
1. Government and Politics
  1. Taxation
    1. Taxation--Transnational

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PathFinder Subjects: Business and the Law; Limited Partnerships; Taxation--Transnational; Taxation; Foreign Investment; Investment; Real Estate

Cited by 1 Article
Accessed 2 Times

16.

The Other Income Article of Income Tax Treaties [article]

Canadian Tax Journal, Vol. 38, Issue 2 (March-April 1990), pp. 233-269

Ward, David A. (Cited 60 times); Avery Jones, John F. (Cited 14 times); Depret, Henri-R. (Cited 1 times); van de Wiele, Micheline (Cited 31 times); Ellis, Maarten J. (Cited 116 times); van Raad, Kees (Cited 69 times); Fontaneau, Pierre (Cited 109 times); Fontaneau, Pierre-Marie (Cited 40 times); Lenz, Raoul (Cited 107 times); Torrione, Henri (Cited 42 times); Magney, Thomas L. (Cited 1 times); Miyatake, Toshio (Cited 64 times); Roberts, Sidney I. (Cited 220 times); Goldberg, Sanford H. (Cited 30 times); Strobl, Jakob (Cited 58 times); Killius, Juergen (Cited 4 times); Uckmar, Victor (Cited 1 times); Maisto, Guglielmo (Cited 16 times)

38 Can. Tax J. 233 (1990)

PathFinder Subjects: Treaties; Foreign Affairs; Taxation--Transnational; Taxation; Territorial Waters; Credit

Cited by 1 Article
Accessed 3 Times

17.

Selected U.S. Tax Developments [notes]

Selected U.S. Tax Developments

Canadian Tax Journal, Vol. 28, Issue 4 (July-August 1980), pp. 513-528

Schwartz, Marlene F. (Cited 2 times); Roberts, Sidney I. (Cited 220 times); Panzer, Arnold B. (Cited 1 times); Weiss, Stanley (Cited 25 times); McCarty, Philip A. (Cited 1 times)

28 Can. Tax J. 513 (1980)

PathFinder Subjects: Foreign Investment; Investment; Real Estate

Cited by 1 Article

18.

Selected U.S. Tax Developments [notes]

Selected U.S. Tax Developments

Canadian Tax Journal, Vol. 34, Issue 1 (January-February 1986), pp. 218-241

Goldberg, Sanford H. (Cited 30 times); Roberts, Sidney I. (Cited 220 times); Glicklich, Peter A. (Cited 20 times)

34 Can. Tax J. 218 (1986)

PathFinder Subjects: Real Property; Property--Personal and Real; Foreign Investment; Investment; Property Tax; Taxation

Cited by 1 Article

19.

The Treatment of Interest on Overassessments [article]

Taxes - The Tax Magazine, Vol. 30, Issue 10 (October 1952), pp. 795-801

Roberts, Sidney I. (Cited 220 times); Harnett, Bertram (Cited 208 times)

30 Taxes 795 (1952)

PathFinder Subjects: Refunds; Sales; Legal Practice and Procedure

Cited by 1 Article

20.

Avoiding Double Taxation - A Reorientation of the Role of Tax Treaties [article]

Tax Executive, Vol. 18, Issue 1 (October 1965), pp. 7-15

Roberts, Sidney I. (Cited 220 times)

18 Tax Executive 7 (1965-1966)

PathFinder Subjects: Taxation--Transnational; Taxation; Treaties; Foreign Affairs; Credit; War

Cited by 1 Article
Accessed 3 Times

21.

Dual Residence of Individuals: The Meaning of the Expressions in the OECD Model Convention - II [article]

British Tax Review, Vol. 1981, Issue 2 (1981), pp. 104-119

1981 B.T.R. 104 (1981)

PathFinder Subjects: Estates and Trusts; Courts; Adoption; Parents and Children

Accessed 11 Times

22.

Selected U.S. Tax Developments [notes]

Selected U.S. Tax Developments

Canadian Tax Journal, Vol. 32, Issue 5 (September-October 1984), pp. 969-1002

Roberts, Sidney I. (Cited 220 times); Schwartz, Marlene; Feingold, Fred (Cited 24 times); Fishman, Richard G. (Cited 4 times); Weiss, Stanley (Cited 25 times)

32 Can. Tax J. 969 (1984)

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Applied Sciences
1. Business
  1. Business and the Law
2. Finance
  1. Taxation
    1. Taxation--Transnational

Humanities
1. International Relations
  1. Foreign Affairs
    1. Treaties
2. Law
  1. Business and the Law

Social Sciences
1. Government and Politics
  1. Legislative Branch
    1. Congress
  2. Taxation
    1. Taxation--Transnational

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PathFinder Subjects: Business and the Law; Taxation--Transnational; Taxation; Congress; Legislative Branch; Treaties; Foreign Affairs

23.

A Resident of a Contracting State for Tax Treaty Purposes: A Case Comment on Crown Forest Industries [comments]

A Resident of a Contracting State for Tax Treaty Purposes: A Case Comment on Crown Forest Industries

Canadian Tax Journal, Vol. 44, Issue 2 (1996), pp. 408-[v]

Ward, David A. (Cited 60 times); Avery Jones, John F. (Cited 14 times); de Broe, Luc (Cited 45 times); van de Wiele, Micheline (Cited 31 times); Ellis, Maarten J. (Cited 116 times); van Raad, Kees (Cited 69 times); Lenz, Raoul (Cited 107 times); Torrione, Henri (Cited 42 times); Miyatake, Toshio (Cited 64 times); Roberts, Sidney I. (Cited 220 times); Goldberg, Sanford; Strobl, Jakob (Cited 58 times); Killius, Jurgen (Cited 11 times); Uckmar, Victor (Cited 1 times); Giuliani, Federico; Maisto, Guglielmo (Cited 16 times)

44 Can. Tax J. 408 (1996)

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Applied Sciences
1. Finance
  1. Taxation
    1. Taxation--Transnational

Humanities

Social Sciences
1. Economics
  1. Economics Law
2. Government and Politics
  1. Taxation
    1. Taxation--Transnational

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PathFinder Subjects: Economics Law; Taxation--Transnational; Taxation; Common Law; Jurisprudence; Comparative and Foreign Law; Judges

Accessed 9 Times

24.

Selected U.S. Tax Developments [notes]

Selected U.S. Tax Developments

Canadian Tax Journal, Vol. 28, Issue 6 (November-December 1980), pp. 837-849

Weiss, Stanley (Cited 25 times); Levine, Howard J. (Cited 13 times); Goldberg, Sanford H. (Cited 30 times); Solomon, Mitchell J. (Cited 5 times); Etra, Lionel; Roberts, Sidney I. (Cited 220 times); Alpert, Herbert H. (Cited 12 times)

28 Can. Tax J. 837 (1980)

PathFinder Subjects: Taxation--Transnational; Taxation; Business and the Law; Corporations: Foreign; Corporations

25.

Selected U.S. Tax Developments [notes]

Selected U.S. Tax Developments

Canadian Tax Journal, Vol. 29, Issue 2 (March-April 1981), pp. 230-245

Goldberg, Sanford H. (Cited 30 times); Solomon, Mitchell J. (Cited 5 times); Feingold, Fred (Cited 24 times); Roberts, Sidney I. (Cited 220 times); Weiss, Stanley (Cited 25 times); McCarty, Philip A. (Cited 1 times)

29 Can. Tax J. 230 (1981)

PathFinder Subjects: Foreign Banks; Banks and Banking; Taxation--Transnational; Taxation

26.

Selected U.S. Tax Developments [notes]

Selected U.S. Tax Developments

Canadian Tax Journal, Vol. 30, Issue 1 (January-February 1982), pp. 107-124

Feingold, Fred (Cited 24 times); Richardson, David M. (Cited 33 times); Golden, E. Scott (Cited 8 times); Goldfein, Laurence (Cited 1 times); Hirschfeld, Michael (Cited 20 times); Morris, Ronald A. (Cited 17 times); Weiss, Stanley (Cited 25 times); Roberts, Sidney I. (Cited 220 times)

30 Can. Tax J. 107 (1982)

PathFinder Subjects: Athletes; Sports Law; State and Local Government Law; Employees; Employment

27.

Selected U.S. Tax Developments [notes]

Selected U.S. Tax Developments

Canadian Tax Journal, Vol. 30, Issue 3 (May-June 1982), pp. 450-467

Morris, Ronald A. (Cited 17 times); Pisem, Elliot (Cited 2 times); Alpert, Herbert H. (Cited 12 times); Roberts, Sidney I. (Cited 220 times); Cohn, Ronald S. (Cited 2 times); Richardson, David M. (Cited 33 times); Weiss, Stanley (Cited 25 times)

30 Can. Tax J. 450 (1982)

HeinOnline's PathFinder

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Applied Sciences
1. Finance
  1. Taxation
    1. Taxation--Federal
    2. Taxation--Transnational

Humanities
1. Law
  1. Property--Personal and Real
    1. Real Property

Industries
1. Housing and Real Estate
  1. Shelters

Social Sciences
1. Government and Politics
  1. Taxation
    1. Taxation--Federal
    2. Taxation--Transnational

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PathFinder Subjects: Real Property; Property--Personal and Real; Taxation--Federal; Taxation; Taxation--Transnational; Shelters

Accessed 1 Time

28.

Selected U.S. Tax Developments [notes]

Selected U.S. Tax Developments

Canadian Tax Journal, Vol. 30, Issue 5 (September-October 1982), pp. 755-780

Weiss, Stanley (Cited 25 times); Cohn, Ronald S. (Cited 2 times); Roberts, Sidney I. (Cited 220 times); Hirschfeld, Michael (Cited 20 times); Macdonald, J. Ross (Cited 14 times); Levine, Howard J. (Cited 13 times)

30 Can. Tax J. 755 (1982)

PathFinder Subjects: Business and the Law; Taxation--Transnational; Taxation; International Loans; Loans

29.

Agency Element of Permanent Establishment: The OECD Commentaries from the Civil Law View (Part Two), The [article]

Intertax, Vol. 21, Issue 10 (1993), pp. 488-508

Roberts, Sidney I. (Cited 220 times)

21 Intertax 488 (1993)

Roberts, Sidney I.

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29 results searching for (creator_facet:"Roberts, Sidney I.") in Law Journal Library. , sorted by "Number of Times Cited by Articles"

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