Worse than Exemption
2009
Full Citation
Robert J. Peroni, Worse than Exemption, 59 Emory Law Journal 70 (2009) (with J. Clifton Fleming, Jr. & Stephen E. Shay). [Reprinted in 2 International Tax Law 198 (Reuven S. Avi-Yonah, ed.; Northampton, MA : Edward Elgar Publishing, 2016.]