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Front Matter

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Tax Symposium: Introduction

Reuven S. Avi-Yonah

161

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Citizenship Overreach

Peter J. Spiro

167

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A Global Perspective on Citizenship-Based Taxation

Allison Christians

193

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Minimalism About Residence and Source

Wei Cui

245

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Defining Residence for Income Tax Purposes: Domicile as Gap-Filler, Citizenship as Proxy and Gap-Filler

Edward A. Zelinsky

271

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Reliability of Expert Evidence in International Disputes

Matthew W. Swinehart

287