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Foreign tax credits redux

Tonight I'm presenting my foreign tax credits paper to an NYC practitioners' group. Meanwhile, I'm proceeding on three tracks with regard to its publication (with permission from the various editors). A short version will appear in the National Tax Journal (the papers & proceedings volume for the May 13-14 annual National Tax Association conference in Washington, D.C.), as well as in an Institute for Austrian and International Tax Law conference volume, from the conference in Vienna I attended this past March.

The long version - not needlessly long, I hope, but aiming to discuss the relevant issues more comprehensively and in depth - will be appearing in the Journal of Legal Analysis, a new faculty-edited law review from the Harvard University Press. For this one, my anonymous expert reviewer, who was reasonably favorable but declined to roll over for me, had some good comments that, combined with the fact that I understand what I'm talking about in the paper a lot better than when I started writing it and had not yet presented it, will enable me to be much clearer than I now gather I was in the posted version.

Here's hoping, therefore, that interested individuals, even if they have read the SSRN version (often the only version of people's work that anyone bothers with these days), will give the JLA version a shot when it comes out next year.

Full post as published by Start Making Sense on April 26, 2010 (boomark / email).