ARTICLES
- Robert Ackerman & Elizabeth Chorvat, Modern Financial Theory and Transfer Pricing, 10 Geo. Mason L. Rev. 637 (2002).
- Robert E. Culbertson, Are Base Company Rules Needed as a Backstop to Transfer Pricing, 10 Geo. Mason L. Rev. 675 (2002).
- Robert J. Cunningham, The Future of International Transfer Pricing: Practical and Policy Opportunities Unique to Intellectual Property Foreign Transfer Pricing Audits of Intangibles, 10 Geo. Mason L. Rev. 697 (2002).
- J. Philip van Hilten, Transfer Pricing Policy in the International Tax System—Past and Present and a Quick Look in the Fiscal Crystal Ball, 10 Geo. Mason L. Rev. 709 (2002).
- Cym H. Lowell & Peter L. Briger, Adequacy of International Dispute Resolution Mechanisms, 10 Geo. Mason L. Rev. 725 (2002).
- Shyamal Mukherjee, Attribution of Profits to Permanent Establishments: A Developing Country’s Perspective, 10 Geo. Mason L. Rev. 785 (2002).
- William W. Park, Income Tax Treaty Arbitration, 10 Geo. Mason L. Rev. 803 (2002).
- Peter Randall, Attribution of Profits to Permanent Establishments of Financial Institutions, 10 Geo. Mason L. Rev. 875 (2002).
- Deloris R. Wright, Certain Issues in the Use of Profit-Based Methods, 10 Geo. Mason L. Rev. 895 (2002).
PRESENTATION PAPERS
- David Grecian, Australia’s Approach to Transfer Pricing Documentation and Penalties, 10 Geo. Mason L. Rev. 915 (2002).
- James R. Mogle, The Future of International Transfer Pricing: Practical and Policy Opportunities Unique to Intellectual Property, Economic Substance and Entrepreneurial Risk in the Allocation of Intangible Income, 10 Geo. Mason L. Rev. 925 (2002).
- John Neighbour & Jeffrey Owen, Transfer Pricing in the New Millennium: Will the Arm’s Length Principle Survive?, 10 Geo. Mason L. Rev. 951 (2002).
- Chris D. Rolfe, Fact Development and the Policies of Transfer Pricing Documentation, 10 Geo. Mason L. Rev. 959 (2002).
- Gary D. Sprague, Application of Transfer Pricing Rules to Branches and Permanent Establishments—Electronic Commerce and Intangible Property Aspects, 10 Geo. Mason L. Rev. 971 (2002).
- Gary M. Thomas, Adequacy of International Dispute Resolution Mechanisms: The Quest for Procedural Comparability in the Competent Authority Process, 10 Geo. Mason L. Rev. 995 (2002).
CASENOTES
- Jeremy Brian Root, Limiting the Scope of Reinitiation: Reforming Section 7 of the Endangered Species Act, 10 Geo. Mason L. Rev. 1035 (2002).
- Sarah E. Wolf, The Mentally Incompetent Criminal Defendant: United States v. Weston and the Need for a Guardian ad Litem, 10 Geo. Mason L. Rev. 1071 (2002).
