Today SEAT is launching its Working Paper Series.
The series will feature scholarly research on topics relating to the U.S. extraterritorial tax system.
The series is being launched with an initial sixteen papers. These papers draw upon a trilogy of law review articles by SEAT co-founder Laura Snyder. The articles either have been or will be published by the Southern Illinois University Law Journal, The Tax Lawyer, and the Cornell Journal of Law and Public Policy.
The papers were prepared having in mind those who would prefer not to read something as lengthy and complex as a law review article, but maintaining their scholarly approach. The first eleven papers in the series break down the material in the articles into (slightly) smaller, easier to digest pieces. The twelve to fifteenth papers in the series build on the material in the three law review articles. The sixteenth and final paper in the series contains concurrent timelines detailing the step-by-step expansion of U.S. extraterritorial taxation together with citizenship and equal protection
A full list of the papers in the series, together with a link to each paper, is available here.