Current Articles, Papers, Etc. Available in Adobe PDF Format

• "The Deduction of Interest Payments in an Ideal Tax on Realized Business Profits," Musgrave Memorial Conference, Sydney, Australia, June 2-4, 2008.
• "Coming Soon---A UN Code of Conduct on tax evasion?", 4/1 Tax Justice Focus (2008).
• Point & Counterpoint: Tax-Free Overtime Pay, Creating Tax Unfairness, Vol. 27, Number 1 ABA Tax Section News Quarterly 10-12 (Fall 2007).
• "Raise Michigan's top income tax rate," Detroit Free Press, Friday, May 4, 2007.
• Comments on the OECD Proposal for Secret and Mandatory Arbitration of International Tax Disputes, 7 Florida Tax Review 622-647 (2006).
  • Abstract.
  • As submitted to OECD, March 24, 2006.
  • Letter referencing this article from Senators Byron L. Dorgan, Russ Feingold, and Carl Levin to Treasury Secretary John W. Snow, May 16, 2006.
• The Case for Free Trade, Vol. 24, Number 2 ABA Tax Section News Quarterly 11-12 (Winter 2005).
• The Use of Combined Reporting by Nation States, in chapter 8, Arnold, Sasseville, & Zolt, eds. The Taxation of Business Profits Under Tax Treaties (2003). Summary. Revised and reprinted in 35 Tax Notes Int'l 917-948 (Sept. 6, 2004).
• Determining the Residence of Members of a Corporate Group, 51/4 Canadian Tax Journal 1567-73 (2003). Summary.
• Thoughts on the Future of the State Corporate Income Tax, 25 State Tax Notes 931-947 (Sept, 23, 2002). Summary.
• Pensées on Integration: Where's the Reform?
  27 State Tax Notes 971-973 (March 17, 2003).
• How the United States Should Respond to the ETI Dilemma, 26 Tax Notes Int’l 865-872 (May 20, 2002), reprinted in 95 Tax Notes 1251-1255 (May 20, 2002). Summary. Ways and Means testimony (Paean to free trade), April 10, 2002.
• Ways & Means Retreat testimony (Why "territorial" source-based tax is bad idea), April 25, 2002.
• Options for Greater International Coordination and Cooperation in the Tax Treaty Area, 56/6 Bulletin for International Fiscal Documentation 250-253 (June 2002).
• U.S. Taxation of Foreign Corporations in the Digital Age, 55 (9/10) Bulletin for International Fiscal Documentation 498 (2001). Summary.
• U.S. Income Taxation of Electronic Sales: A Virtual Office as Fixed Place of Business (adapted from 55 (9/10) Bulletin for International Fiscal Documentation 498 (2001).
• Hunt-Wesson and the Continuing Problem of Tax Arbitrage, 6 The State and Local Tax Lawyer 57-87 (2001). Summary.
• Michael J. McIntyre, Paull Mines, and Richard D. Pomp, Designing a Combined Reporting Regime for a State Corporate Income Tax: A Case Study of Louisiana, 61/4 Louisiana Law Review 699 (2001), reprinted 21/10 State Tax Notes 741-769 (Sept. 3, 2001). Summary.
• Robert S. McIntyre and Michael J. McIntyre, "Fixing the ‘Marriage Penalty' Problem," 33 Valparaiso University Law Review 907-946 (1999).
• Constitutional Limitations on State Power to Combat Tax Arbitrage: An Evaluation of the Hunt-Wesson Case, 18/1 State Tax Notes 51-64 (January 3, 2000).
• High Court's Ruling in Hunt-Wesson Lacks Principled Basis, 18/9 State Tax Notes 698-699 (February 28, 2000).
• Taxing Electronic Commerce Fairly and Efficiently, 52 Tax Law Review 625-654 (1997).
• Defense of OECD Harmful Tax Competition Report, 81 Tax Notes 1437-38 (1998).
• Defense of Subpart F Against Financial Services Industry, No. 1 and No. 2 (1997)
• Vietnam Report (1996).
• The Design of Tax Rules for the North American Free Trade Alliance, 49 Tax Law Review 769 (1994).

Opinion Pieces

• "What the U.S. really doesn't need is further tax cuts for the rich," The Ann Arbor News, Nov. 15, 2005, A6.
• APA Report and Territorial Taxation (Letter to Editor), 20 Tax Notes Int'l 1775 (Apr. 17, 2000), 87 Tax Notes 445 (Apr. 17, 2000).

Work in Progress

• "Limitations on Congressional Power under the Commerce Clause to Constrain State Taxing Power."
• Transfer Pricing (book, forthcoming 2006).

Other Reseach Projects

• International Tax Primer, 2d edition, Kluwer Law International, 2002 (with Brian J. Arnold).

Kluwer Law International Customer Service Department 101 Philip Drive Norwell, MA 02061 Toll free: 866-269-9527 Phone: 781-871-6600 Customer Service fax: 781-681-9045 For link to the Kluwer website, click here. Note. U.S. marketing is done by Aspen Publishers.

• The International Income Tax Rules of the United States, 2 Vol., 2d edition, Lexis-Nexis/Matthew Bender. OUT of PRINT
• McIntyre Ways & Means testimony (repeal of export subsidy), April 10, 2002.
• McIntyre Ways & Means Retreat testimony (why "territorial" source-based tax is a very bad idea), April 25, 2002.

For resume, in Adobe Acrobat, click here.