A.B., Providence College
J.D., Harvard Law School

Taxation (Federal Income Tax)
International Aspects of U.S. Taxation
Multistate Taxation in the Digital Age
Current Issues in Taxation (Seminar)
International Tax Treaties
Alternative Dispute Resolution

Professor McIntyre has taught various tax courses at Wayne State University since 1975. He has written widely on a variety of tax topics, including the taxation of the family, the proper tax treatment of interest payments, and the international aspects of taxation. Prior to coming to Wayne State, Professor McIntyre practiced with a tax firm in Washington, DC, and served for four years as the director of training at the International Tax Program of Harvard Law School. He was the founding editor-in-chief (1989-91) of Tax Notes International, the leading tax journal dealing with international tax issues around the world.

Over the past three decades, Professor McIntyre has consulted widely on a range of tax policy issues for various public bodies. In the international arena, Professor McIntyre has served as a consultant to national governments on six continents (including Australia, Bangladesh, Brazil, Canada, Egypt, New Zealand, Peru, Romania, Spain, United States and Vietnam), to the United Nations Department of Economic and Social Affairs, and to the Organization for Economic Cooperation and Development (OECD). He is recently served as a consultant to the United Nation's Committee of Experts on International Cooperation in Tax Matters, a group that has prepared and updated the UN’s model tax treaty.

In the domestic arena, Professor McIntyre was a consultant to the New York Legislative Tax Study Commission (1984-87) and is the author of the commission's report on low-income relief and the taxation of the family. The recommendations made in that report were enacted into law in 1987 as the centerpiece of a major tax reform. He has also consulted with Louisiana, Illinois, California, and Kansas, and has worked on a variety of projects for the Multistate Tax Commission. He consulted with the Navajo Tribe and is the principal draftsman of the Navajo Business Activity Tax. He participates regularly on interdisciplinary projects with economists and served as chair of the Federal Taxation and Finance Committee of the National Tax Association (1994-96).

In addition to teaching at the Harvard International Tax Program (1971-75), Professor McIntyre has taught at the Harvard Business School (1973), the University of Virginia School of Law (1976-77), the University of Michigan Law School (1995) and Utrecht University (2005). In 1982-83, he was the inaugural holder of a Wayne State University Career Development Chair, and in 1990 he received the Board of Governors' Faculty Recognition Award for his book, The International Income Tax Rules of the United States. The second edition of his book (with B.J. Arnold), International Tax Primer, was published by Kluwer in 2003.

• 
  International Tax Primer (Kluwer Law International, 2d Edition) October 2002 co-authored with Brian J. Arnold
  
  

  This book offers a concise discussion of the major income tax rules affecting multinational corporations and other taxpayers engaged in cross-border activities. It takes a worldwide perspective, providing many examples drawn from a wide variety of countries. A new chapter discusses the tax aspects of e-commence, the OECD initiative against harmful tax competition, and the use of hybrid entities for tax planning. The book has already been translated into Chinese.
• 
  The International Income Tax Rules of the United States, 2 Vol. (Lexis-Nexis/Matthew Bender, 2d edition) 2000, with major update 2002
  
  

  This two-volume looseleaf treatise analyses the major features of the U.S. rules for taxing foreign income of Americans and the U.S. income of foreigners. The first edition of the book, published by Butterworths, won the WSU Board of Governors Faculty Recognition Award for 1987/88.It was described by one reviewer as "the most useful work on the U.S. international tax rules and policies published in this decade."

Point & Counterpoint: Tax-Free Overtime Pay, Creating Tax Unfairness, Vol. 27, Number 1 ABA Tax Section News Quarterly 10-12 (Fall 2007)

Comments on the OECD Proposal for Secret and Mandatory Arbitration of International Tax Disputes, 7 FLORIDA TAX REVIEW 622-647 (2006).

The Case for Free Trade, 24/2 ABA TAX SECTION NEWS QUARTERLY 11-12 (Winter 2005).

Determining the Residence of Members of a Corporate Group, 51/3 CANADIAN TAX JOURNAL 1567-73 (2003).

The Use of Combined Reporting by Nation States, 35 TAX NOTES INT'L 917-948 (Sept. 6, 2004) (revision of chapter 8 of  Arnold, Sasseville, & Zolt, eds., THE TAXATION OF BUSINESS PROFITS UNDER TAX TREATIES (2003).

The Use of Combined Reporting by Nation States, in chapter 8 of Arnold, Sasseville, & Zolt, eds., THE TAXATION OF BUSINESS PROFITS UNDER TAX TREATIES (2003).

Pensées on Integration: Where's the Reform? 27 STATE TAX NOTES 971-973 (March 17, 2003).

Thoughts on the Future of the State Corporate Income Tax, 25 STATE TAX NOTES 931-947 (Sept, 23, 2002).

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) (based on Congressional testimony).

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 498-506 (2001).

Hunt-Wesson and the Continuing Problem of Tax Arbitrage, 6 THE STATE AND LOCAL TAX LAWYER 57-87 (2001).

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) (with Paull Mines and Richard D. Pomp).

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), reprinted 86/14 TAX NOTES 1907-1922 (March 27, 2000).

APA Report and Territorial Taxation (Letter to Editor), 20 TAX NOTES INT'L 1775 (Apr. 17, 2000), 87 Tax Notes 445 (Apr. 17, 2000).

Fixing the “Marriage Penalty” Problem, 33 VALPARAISO UNIVERSITY LAW REVIEW 907-946 (1999) (with Robert S. McIntyre).

In Memoriam: Elisabeth A. Owens, 112 HARVARD LAW REVIEW 1411-1414 (1999).

Defense of OECD Harmful Tax Competition Report, 81 TAX NOTES 1437-38 (1998).

Taxing Electronic Commerce Fairly and Efficiently, 52  TAX LAW REVIEW 625-654 (1997).

Tracing Rules and the Deduction for Interest Payments: A Justification for Tracing and a Critique of Recent U.S. Tracing Rules, Chapter 17 of Taxation Towards 2000, John G. Head & Richard Krever, Eds. (1997).

Post-Marriage Income Splitting Through the Deduction for Alimony Payments: A Reply to Professor Schoettle on Lunding v. New York, 13/25  STATE TAX NOTES 1631-1639 (Dec. 22, 1997) (with Richard D. Pomp).

The Royalty Source Rule, Treaty Shopping, Cascading Effects, and the Tax Court’s Indefensible Decision in SDI Netherlands, 15/25 TAX NOTES INT’L 2031-2034 (Dec. 22, 1997).

State Income Tax Treatment of Residents and Nonresidents under the Privileges and Immunities Clause, 13 STATE TAX NOTES 245-253 (July 28, 1997) (with Richard D. Pomp).

Professor McIntyre Joins the Fray Over Recently Vetoed Subpart F Provisions, 15 TAX NOTES INT’L 837-839 (September 15, 1997).

Letter to Editor: “McIntyre Returns Fire on Financial Services Industry Provision,” 15/16 TAX NOTES INT’L 1279-1285 (October 20, 1997). Analysis (see following item) of the proposed favorable treatment of offshore financial securities industries.

Commentary: “Professor McIntyre Joins the Fray Over Recently Vetoed Subpart F Provisions,” 15/11 TAX NOTES INT’L 837-839 (Sept. 15, 1997).

Federal Tax Reform: A Family Perspective, The Finance Project, Washington, D. C. (1996) (with C. Eugene Steuerle).

Marital Income Splitting in the Modern World: Lessons for Australia from the American Experience, Chapter 1 of Tax Units and the Tax Rate Scale, John G. Head & Richard Krever, Eds., Australia Tax Research Foundation (1996), pp. 1-33. This book collects the revised papers presented at conference in Syndey, Australia, June 26, 1995.

State Taxation of Mail Order Sales of Computers After Quill: An Evalua¬tion of MTC Bulletin 95-1, 11 STATE TAX NOTES 177-184 (July 15, 1996) (with Richard D. Pomp).

Adrift Without a Rudder -- A Response to Seaman Miethke, 11 STATE TAX NOTES 487-489 (Aug. 12, 1996) (with Richard D. Pomp).

Separate Basket Limitations in Theory and in Practice, 12 TAX NOTES INT’L 57-64 (Jan. 1, 1996), reprinted in 70 TAX NOTES 1393-1399 (March 4, 1996).

Problems with ‘Contract’ Scheme for Partial Indexing of Nominal Capital Gains, 70 TAX NOTES 749-755 (Feb. 5, 1996).

International Aspects of the Kemp Commission Report, 70 TAX NOTES 607-609 (Jan. 29, 1996), reprinted in 12 TAX NOTES INT’L 417-420 (Feb. 5, 1996). A letter to the editor on that article, responding to a comment on that piece by Prof. Hugh Ault of Boston College School of Law, appears at 12 TAX NOTES INT’L 911-913 (Mar. 18, 1996) and 70 Tax Notes 1698-1699 (March 18, 1996).

Commerce Clause Restraints on State Taxation After Jefferson Lines, 51 TAX LAW REVIEW 47 (1995) (with Walter Hellerstein & Richard D. Pomp).

Collecting Current Tax From U.S.-Resident Individuals and U.S.-Based MNEs on Income Earned Through Foreign Entities, 11 TAX NOTES INT’L 440-445 (Aug. 14, 1995).

GATT, Barclays, and Double Taxation, 8 STATE TAX NOTES 977-980 (March 6, 1995) (with Richard D. Pomp).

The Design of Tax Rules for the North American Free Trade Alliance, 49 TAX LAW REVIEW 769-793 (1994).

Overruling Intel to Pay for GATS, 9 TAX NOTES INT’L 979-983 (September 26, 1994).

U.S. Tax Court’s Brown Group Decision Threatens Subpart F, 9 TAX NOTES INT’L 1225-1230 (October 17, 1994). (The argument of this paper was accepted by the Tax Court in a rehearing of Brown Group and then rejected by the Court of Appeals.)

Contrasting Methodologies: A System¬atic Presentation of the Differences Between an Arm’s-Length/Source-Rule System and a Combined-Reporting/Formulary-Apportionment System. 1994 NTA PROCEEDINGS 236-238 (1994) (paper presented at 87th annual conference of the National Tax Associ¬a¬tion, November 15, 1994, at Charleston, SC).

Double Trouble: Double Taxation Aspects of Formulary Apportionment in the International Context,  1994 NTA PROCEEDINGS 226-235 (1994) (paper presented at 87th annual conference of the National Tax Associ¬a¬tion, November 15, 1994, at Charleston, SC) (with Richard D. Pomp).

Guidelines for Taxing International Capital Flows: The Legal Perspective, 46 NATIONAL TAX JOURNAL 315-321 (1993).

Tracing Rules and the Deduction for Interest Payments: A Justification for Tracing and a Critique of U.S. Tracing Rules, 39 WAYNE LAW REVIEW 67-120 (1992) (based on paper presented at conference entitled “Taxation Issues of the 1990s,” June 25-28, 1991 at Monash University, Melbourne, Australia) (also published as book chapter).

International Tax Workbook (1992), second edition (1996), self-published companion volume to my treatise, with Teachers Manual (1998) and supplement (1998).

 “Design of a National Formulary Apportionment Tax System,” 1991 NTA-TIA Proceedings 118-124 (1991) (paper presented at 84th Annual Conference of the National Tax Association, November 12, 1991, at Williamsburg, VA.).

Double Taxation and Subnational Income Tax Systems, 3 TAX NOTES INT’L 27-29 (January 1991).

What’s in a Name, 3 TAX NOTES INT’L 29-30 (January 1991).

The American Counterattack Against the Massive Tax Avoidance of Foreign-Based Multinationals, 3 TAX NOTES INT’L 137-140 (February 1991).

IRS Affirms Plans for Developing Secret Tax Law on Transfer Pricing, 3 TAX NOTES INT’L 267-269 (March 1991).

IRS Tightens Access to U.S. Competent Authority Process, 3 TAX NOTES INT’L 369-372 (April 1991) (with John Turro).

The New U.S. Penalty for Transgressions Involving Improper Transfer Prices, 3 TAX NOTES INT’L 393-396 (April 1991).

Good Faith, Reasonable Cause, and the U.S. Penalty for Transfer Pricing Abuses, 3 TAX NOTES INT’L 493-497 (May 1991).

Treaty Shopping and the Treaty of Rome, 3 TAX NOTES INT’L 623-625 (June 1991).

The Charitable Deduction Allocation Rules -- Complex, Wrong-Headed, and Unprincipled, 3 TAX NOTES INT’L 737-739 (July 1991).

Planning for the North American Free Trade Community, Part 1, 3 TAX NOTES INT’L (August 1991).

Planning for the North American Free Trade Community, Part 2, 3 TAX NOTES INT’L 963-965 (September 1991).

Australia Conference Examines Tax Issues for the 1990s, 3 TAX NOTES INT’L 831-832 (August 1991).

Famous Events in Tax History, monthly feature in TAX NOTES INT’L from July 1989 to September 1991.

Loss of Deductions by Foreign Persons Engaged in Business in the U.S., 39 CANADIAN TAX JOURNAL (1991) 1128-30.

Revitalizing U.S. Source Jurisdiction, 1989 NTA-TIA PROCEEDINGS 115 (1990).

“Implications of Family Sharing for the Design of an Ideal Personal Tax System,” Chapter 6 of The Personal Income Tax: Phoenix from the Ashes (Richard Bird and Sijbren Cnossen, eds.), Amsterdam: North-Holland (1990) (revision of paper presented at International Seminar of Public Economists, Rotterdam, Jan. 5, 1989).

“Contributions Made by the US Tax Reform of 1986 to Distributive Justice,” Chapter 2 of Flattening the Rate Scale: Alternative Scenarios and Methodolo¬gies (John Head & Richard Krever, eds.), Melbourne: Longman Professional (1990).

More on Tax Treaty Overrides, 2 TAX NOTES INT’L 35-36 (January 1990).

Harmonizing Direct Taxes in the EEC, 2 TAX NOTES INT’L 131-132 (February 1990).

U.S.-Mexico Information Exchange Agreement, 2 TAX NOTES INT’L 229-230 (March 1990).

Harmonizing Direct Taxes on Business Within the EEC, 2 TAX NOTES INT’L 341-342 (April 1990).

Taxing Income from Moveable Capital in the EEC After 1992, 2 TAX NOTES INT’L (May 1990) 461-463.

Year in Review, Part I, 2 TAX NOTES INT’L 575-577 (June 1990).

IRS Draft Revenue Procedure on Advance Approval of Pricing and Cost-Sharing Methods Circulated, 2 TAX NOTES INT’L 545-546 (June 1990).

Year in Review, Part II, 2 TAX NOTES INT’L 575-577 (July 1990).

Offshore Banking and Gresham’s Law, 2 TAX NOTES INT’L 819-821 (August 1990).

Siren Song of Tax Incentives Beckons Eastern Europe, 2 TAX NOTES INT’L 923-925 (September 1990).

Happiness Deferred -- Extending the Statute of Limitations for Taxpayers With Complex Returns, 2 TAX NOTES INT’L 1019-1021 (October 1990).

The Case for Public Disclosure of Advance Rulings on Transfer Pricing Methodologies, 2 TAX NOTES INT’L 1127-1129 (November 1990).

Tax Treaties, Honeybees, and Spiders, 2 TAX NOTES INT’L 1235-1237 (December 1990).

Uncharted Behavioral Responses to a Capital Gains Rate Cut, Vol. 46, No. 12, “Tax Notes,” March 19, 1990, at 1461; reprinted in The Capital Gains Controversy: A Tax Analysts Reader (J.A. Hoerner, ed.) (1992), at 275.

Transfer Pricing: The Bausch & Lomb Case and the Future of the Arm’s Length Standard, 1 TAX NOTES INT’L 36-37 (July 1989).

A Substitute for Withholding, 1 TAX NOTES INT’L 153-155 (August 1989).

Tax Court Excludes Foreign Documents from Evidence Under I.R.C. Section 982, 1 TAX NOTES INT’L 140-142 (August 1989) (with Lesa Byrnes).

A Critique of the Source Principle, 1 TAX NOTES INT’L 261-262 (September 1989).

The Demise of U.S. Source Jurisdiction, 1 TAX NOTES INT’L 371-373 (October 1989).

The Taxation of Capital Gains in Selected Countries, (Parts I, II, and III) 1 TAX NOTES INT’L 367-370, 491-494, 600-602 (September, November, & December 1989) (summaries of capital gains rules in Australia, Belgium, Canada, France, India, Japan, the Netherlands, New Zea¬land, Swit¬zerland, the United Kingdom, and the United States).

NTA-TIA Conference Highlights International Tax Issues, 1 TAX NOTES INT’L 478-479 (No¬vem¬ber 1989).

Understanding Competitiveness Arguments, 1 TAX NOTES INT’L 497-499 (No¬vember 1989).

A Defense of Treaty Overrides, 1 TAX NOTES INT’L 611-614 (December 1989).

Implications of U.S. Tax Reform for Distributive Justice, 5 AUSTRALIAN TAX FORUM 219-256 (1988).

 Tax Justice for Family Members After New York Tax Reform, 51 ALBANY LAW REVIEW 789-816 (1988).

Australian Measures to Curb Tax Haven Abuses: A United States Perspec¬tive, 5 AUS-TRA¬LIAN TAX FORUM 419-449 (1988).

“What Should Be Redistributed in a Redistributive Income Tax? Retrospective Comments on the Carter Commission Report,” in The Quest for Tax Reform: The Royal Commis¬sion on Taxa¬tion Twenty Years Later (W. Neil Brooks, ed.), Carswell, Toronto 1988.

Rosen’s Marriage Tax Computations: What do They Mean? 41 NATIONAL TAX JOUR¬NAL 257-258 (1988).

Resolving Conflicts Between the Code and Tax Treaties, TAX NOTES, May 9, 1988 pp. 767-768 (guest editorial).

Fairness to Family Members Under Current Tax Reform Propos¬als, 4 AMERI¬CAN JOUR-NAL OF TAX POLICY 155-192 (1985), reprinted in revised form in Tax Notes  May 19, 1986, pp. 713-24.

Toward a Fairer and Less Complicated Foreign Tax Credit System, TAX NOTES  March 24, 1986, pp. 1269-72.

Tax Consequences of Family Sharing Practices Under New York Law: A Criti¬que and a Proposal for Reform, 49 ALBANY LAW REVIEW 275-351 (1985).

Algebraic Expressions of Haig/Simons Income, Haig/Simons Consumption and Realized Income, (Appendix to Con¬ference Papers), 30 WAYNE LAW REVIEW 1087-1091 (1984).

Comments on ‛Indexing for Inflation and the Interest Deduc¬tion’, (paper by John Bossons), 30 WAYNE LAW REVIEW 973 (1984).

“Commentary” on C. Eugene Steuerle, “The Tax Treatment of Households of Dif¬ferent Size,” in Taxing the Family 98-103 (Rudolph Penner, ed. 1983).

How to Identify Tax Based Spending Programs, TAX NOTES  January 18, 1982, pp. 91.

An Inquiry into the Special Status of Interest Payments, 1981/5 DUKE LAW JOURNAL 765-810 (1981).

Individual Filing in the Personal Income Tax: Prolegomena to Future Discus¬sion, 58/3 NORTH CAROLINA LAW REVIEw 469-489 (1980).

A Solution to the Problem of Defining a Tax Expenditure, 14/1 U.C. DAVIS LAW RE¬VIEW 79-103 (1980).

The Tax on Marriage, 8 PEOPLE & TAXES 1 (No. 3, May 1980) (with Robert McIn¬tyre).

Jury is Still Out on Little Used Job Tax Subsidies, Vol. 1, No. 4 JOBS WATCH 13 (May-June 1980), reprinted in TAX NOTES  August 18, 1980.

Economic Mutuality and the Need for Joint Filing, 1 CANADIAN TAXATION 13-15 (No. 4, Win¬ter 1979).

Prolegomena to Future Arguments for Individual Filing in the Personal Income Tax, TAX NOTES  June 18, 1979.

The Foreign Tax Credit and the Bra¬zil¬ian Rebate, TAX NOTES  January 23, 1978, pp. 67; Re¬sponse to Comments of Messrs. Guttentag and Nauheim, TAX NOTES  April 3, 1978, pp. 354.

Pensées on Corporate Integration: Where’s the Reform? TAX NOTES  Sep¬tem¬ber 5, 1978, pp. 11.

Taxation of the Family in a Com¬pre¬hen¬sive and Simplified Income Tax, 90 HAR¬VARD LAW REVIEW 1573-1630 (1977) (with Oliver Oldman).

“Treatment of the Family”, Chapter 6 of Comprehensive Income Taxation (Joseph Pechman, ed.), Brookings Institution, Washington, D.C., 1977 (with Oliver Oldman).

Evaluating the New Tax Credit for Child Care and Maid Ser¬vice, TAX NOTES  May 23, 1977, pp. 7.

Taking Account of Marriage, PEOPLE & TAXES  October 1977, pp. 4.

United States of America: Income Taxation of Private Invest¬ments in Devel¬oping Coun¬tries (revis¬ing a 1970 study by the United Nations) (1976).
 
Transition Rules: Learning to Live with Tax Reform, TAX NOTES  August 30, 1976, pp. 7.

The Sunset Bill: A Periodic Review of Tax Expenditures, TAX NOTES  August 9, 1976, pp. 3.

Taxing Foreign Oil Profits: Tinker¬ing Versus Basic Change, TAX NOTES  July 19, 1976, pp. 5.

Institutionalizing the Process of Tax Reform: A Comparative Analysis (Vol. 2, Select¬ed Mon¬ographs on Taxation), International Bureau of Fiscal Documen¬tation, Amsterdam, 1975 (with Oliver Oldman).

DISC After Four Years: Reassessment Needed, 3 TAX NOTES 9-14 (September 29, 1975) (Based on testimony as invited witness before Ways and Means Commit¬tee, July 23, 1975).

Improving the Legislative Process: Cutoff Dates for Tax Benefits, TAX NOTES  June 16, 1975, pp. 5.

Institutionalizing the Process of Tax Reform, 15 HARVARD INTERNATIONAL LAW JOURNAL 399 (1974) (with Oliver Oldman). A prior version of this article was pub¬lished in Report for Mexi¬co, D.F., OEA / Serv. K / xx. 3 (English and Span¬ish). A Hebrew edition appeared in Vol. 8, No. 30 QUARTERLY TAX JOURNAL (Jerusalem).

Amortization of Pollution Control Facilities — Section 169  254 T.M. (Tax Manage¬ment Port¬folio), Bureau of National Affairs, Washington, D.C., 1972.

Reweaving the Indian Tax Net: A Lawyer’s Approach, 8 JAIPUR LAW JOURNAL 26 (1968), reprinted in part in Kelley and Oldman (eds.), Readings on Income Tax Ad¬min¬istra¬tion  Foundation Press (1973), pp. 465-477.