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40 Va. Tax Rev. [i] (2020-2021)
Table of Contents

handle is hein.journals/vrgtr40 and id is 225 raw text is: VIRGINIA TAX REVIEW
TABLE OF CONTENTS

VOLUME 40, NUMBER 2

ARTICLES

The International Tax Regime and Global
Power Shifts
Defense of Primary Taxing Rights
Cui Bono Fuisset: Coordinating U.S.
Tax Statues with U.S. Tax Treaties
What Are Minimum Taxes, and Why
Might One Favor or Disfavor Them?

Eduardo Baistrocchi
Noam Noked
Heather D. Schafroth
Daniel Shaviro

Winter 2021

219
341
371
395

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